FAC Explorer

Audit 21132

FY End
2022-09-30
Total Expended
$2.11M
Findings
2
Programs
2
Organization: Alabama Technology Network (AL)
Year: 2022 Accepted: 2023-02-16
Auditor: Forvis LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
24103 2022-001 - - L
600545 2022-001 - - L

Programs

ALN Program Spent Major Findings
11.611 Manufacturing Extension Partnership $2.09M Yes 1
23.002 Appalachian Area Development $14,400 - 0

Contacts

Name Title Type
STULJRPSNBK9 Keith Phillips Auditee
3342934673 Angie Dunlap Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherenin certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Alabama Technology Network has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federalaward activity of Alabama Technology Network (the Network) under programs of the federalgovernment for the year ended September 30, 2022. The information in this Schedule ispresented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for FederalAwards (Uniform Guidance). Because the Schedule presents only a selected portion of theoperations of the Network, it is not intended to and does not present the financial position,changes in net position or cash flows of the Network

Finding Details

Finding 2022-001
Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition: FFATA reporting was not prepared or submitted during fiscal year 2022. Context: There were three subawards that totaled $450,000 that were not reported. Cause: Alabama Technology Network (ATN) follows the guidance outlined in their award letter. As there was no specific provision regarding FFATA reporting included in the award letter, ATN was not aware of the requirements of FFATA reporting. Effect: Failure to complete required reporting can result in reduced funding allocated to ATN. Questioned Costs: None Repeat Finding: No Recommendation: We recommend that the Alabama Technology Network establish procedures to ensure FFATA reporting is completed on an annual basis as required.
Finding 2022-001
Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition: FFATA reporting was not prepared or submitted during fiscal year 2022. Context: There were three subawards that totaled $450,000 that were not reported. Cause: Alabama Technology Network (ATN) follows the guidance outlined in their award letter. As there was no specific provision regarding FFATA reporting included in the award letter, ATN was not aware of the requirements of FFATA reporting. Effect: Failure to complete required reporting can result in reduced funding allocated to ATN. Questioned Costs: None Repeat Finding: No Recommendation: We recommend that the Alabama Technology Network establish procedures to ensure FFATA reporting is completed on an annual basis as required.