Audit 26810

Finding 2022-001: Federal Funding Accountability and Transparency Act Subaward Reporting Information of the Federal Program: CFDA 98.001 Criteria: As noted in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS. Condition: The Organization did not register its subawards in the Federal Funding Accountability and Transparency Act Subaward Reporting System. Cause: The Organization did not update its financial and accounting policies, and as a result did not adhere to the guidance. Effect or Potential Effect: The Organization could inadvertently fail to ensure that subrecipients are in compliance with Federal award agency regulations. Questioned Costs: None noted Context: The Organization did not register their subawards in excess of $30,000 with the Federal Funding Accountability and Transparency Act Subaward Reporting System. Identification as a Repeat Finding, if Applicable: 2021-001 Recommendation: We recommend that the Organization update its policies and procedures to ensure all first tier subawards in excess of $30,000 are accurately and timely registered with the Federal Funding Accountability and Transparency Act Subaward Reporting System. In addition, the Organization should ensure any subawards are reported within the required time-frame.

Finding 2022-001: Federal Funding Accountability and Transparency Act Subaward Reporting Information of the Federal Program: CFDA 98.001 Criteria: As noted in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS. Condition: The Organization did not register its subawards in the Federal Funding Accountability and Transparency Act Subaward Reporting System. Cause: The Organization did not update its financial and accounting policies, and as a result did not adhere to the guidance. Effect or Potential Effect: The Organization could inadvertently fail to ensure that subrecipients are in compliance with Federal award agency regulations. Questioned Costs: None noted Context: The Organization did not register their subawards in excess of $30,000 with the Federal Funding Accountability and Transparency Act Subaward Reporting System. Identification as a Repeat Finding, if Applicable: 2021-001 Recommendation: We recommend that the Organization update its policies and procedures to ensure all first tier subawards in excess of $30,000 are accurately and timely registered with the Federal Funding Accountability and Transparency Act Subaward Reporting System. In addition, the Organization should ensure any subawards are reported within the required time-frame.

Finding 2022-001: Federal Funding Accountability and Transparency Act Subaward Reporting Information of the Federal Program: CFDA 98.001 Criteria: As noted in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS. Condition: The Organization did not register its subawards in the Federal Funding Accountability and Transparency Act Subaward Reporting System. Cause: The Organization did not update its financial and accounting policies, and as a result did not adhere to the guidance. Effect or Potential Effect: The Organization could inadvertently fail to ensure that subrecipients are in compliance with Federal award agency regulations. Questioned Costs: None noted Context: The Organization did not register their subawards in excess of $30,000 with the Federal Funding Accountability and Transparency Act Subaward Reporting System. Identification as a Repeat Finding, if Applicable: 2021-001 Recommendation: We recommend that the Organization update its policies and procedures to ensure all first tier subawards in excess of $30,000 are accurately and timely registered with the Federal Funding Accountability and Transparency Act Subaward Reporting System. In addition, the Organization should ensure any subawards are reported within the required time-frame.

Finding 2022-001: Federal Funding Accountability and Transparency Act Subaward Reporting Information of the Federal Program: CFDA 98.001 Criteria: As noted in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS. Condition: The Organization did not register its subawards in the Federal Funding Accountability and Transparency Act Subaward Reporting System. Cause: The Organization did not update its financial and accounting policies, and as a result did not adhere to the guidance. Effect or Potential Effect: The Organization could inadvertently fail to ensure that subrecipients are in compliance with Federal award agency regulations. Questioned Costs: None noted Context: The Organization did not register their subawards in excess of $30,000 with the Federal Funding Accountability and Transparency Act Subaward Reporting System. Identification as a Repeat Finding, if Applicable: 2021-001 Recommendation: We recommend that the Organization update its policies and procedures to ensure all first tier subawards in excess of $30,000 are accurately and timely registered with the Federal Funding Accountability and Transparency Act Subaward Reporting System. In addition, the Organization should ensure any subawards are reported within the required time-frame.