Audit 299824

Program Name: Small Business Administration (SBA) Federal Financial Assistance Listing Number: 59.037 Federal Agency: Small Business Administration Direct funded from the Small Business Administration Criteria or Specific Requirements The Federal Funding Accountability and Transparency Act (FFATA) requires direct recipients of certain federal awards to report subaward information by the end of the month following the month in which the prime awardee obligates a subgrant award equal to $30,000. Condition Material weakness in Internal Control over Compliance - required subaward information was not reported in the FFATA Subaward Reporting System (FSRS). Questioned Costs There are no questioned costs associated with this finding. Context/Sampling All subaward obligations were selected for testing. The quantity and subaward obligation errors were noted as follows: Subawards Obligations Total Tested 13 $1,350,000 Not Reported 13 $1,350,000 Not Timely 13 $1,350,000 Obligation Incorrect 13 $1,350,000 Missing Key Elements 13 $1,350,000 Effect Subaward obligations were not reported in the FSRS and therefore not included on the FFATA's website for public information disclosure. Cause The District did not have adequate internal controls to ensure subaward information was submitted in accordance with the FFATA. Repeat finding (Yes or No) No Recommendation The District should implement internal controls to ensure sub award information is submitted in accordance with the FAATA requirements.

Program Name: Small Business Administration (SBA) Federal Financial Assistance Listing Number: 59.037 Federal Agency: Small Business Administration Direct funded from the Small Business Administration Criteria or Specific Requirements The Federal Funding Accountability and Transparency Act (FFATA) requires direct recipients of certain federal awards to report subaward information by the end of the month following the month in which the prime awardee obligates a subgrant award equal to $30,000. Condition Material weakness in Internal Control over Compliance - required subaward information was not reported in the FFATA Subaward Reporting System (FSRS). Questioned Costs There are no questioned costs associated with this finding. Context/Sampling All subaward obligations were selected for testing. The quantity and subaward obligation errors were noted as follows: Subawards Obligations Total Tested 13 $1,350,000 Not Reported 13 $1,350,000 Not Timely 13 $1,350,000 Obligation Incorrect 13 $1,350,000 Missing Key Elements 13 $1,350,000 Effect Subaward obligations were not reported in the FSRS and therefore not included on the FFATA's website for public information disclosure. Cause The District did not have adequate internal controls to ensure subaward information was submitted in accordance with the FFATA. Repeat finding (Yes or No) No Recommendation The District should implement internal controls to ensure sub award information is submitted in accordance with the FAATA requirements.

Program Name: Small Business Administration (SBA) Federal Financial Assistance Listing Number: 59.037 Federal Agency: Small Business Administration Direct funded from the Small Business Administration Criteria or Specific Requirements The Federal Funding Accountability and Transparency Act (FFATA) requires direct recipients of certain federal awards to report subaward information by the end of the month following the month in which the prime awardee obligates a subgrant award equal to $30,000. Condition Material weakness in Internal Control over Compliance - required subaward information was not reported in the FFATA Subaward Reporting System (FSRS). Questioned Costs There are no questioned costs associated with this finding. Context/Sampling All subaward obligations were selected for testing. The quantity and subaward obligation errors were noted as follows: Subawards Obligations Total Tested 13 $1,350,000 Not Reported 13 $1,350,000 Not Timely 13 $1,350,000 Obligation Incorrect 13 $1,350,000 Missing Key Elements 13 $1,350,000 Effect Subaward obligations were not reported in the FSRS and therefore not included on the FFATA's website for public information disclosure. Cause The District did not have adequate internal controls to ensure subaward information was submitted in accordance with the FFATA. Repeat finding (Yes or No) No Recommendation The District should implement internal controls to ensure sub award information is submitted in accordance with the FAATA requirements.

Program Name: Small Business Administration (SBA) Federal Financial Assistance Listing Number: 59.037 Federal Agency: Small Business Administration Direct funded from the Small Business Administration Criteria or Specific Requirements The Federal Funding Accountability and Transparency Act (FFATA) requires direct recipients of certain federal awards to report subaward information by the end of the month following the month in which the prime awardee obligates a subgrant award equal to $30,000. Condition Material weakness in Internal Control over Compliance - required subaward information was not reported in the FFATA Subaward Reporting System (FSRS). Questioned Costs There are no questioned costs associated with this finding. Context/Sampling All subaward obligations were selected for testing. The quantity and subaward obligation errors were noted as follows: Subawards Obligations Total Tested 13 $1,350,000 Not Reported 13 $1,350,000 Not Timely 13 $1,350,000 Obligation Incorrect 13 $1,350,000 Missing Key Elements 13 $1,350,000 Effect Subaward obligations were not reported in the FSRS and therefore not included on the FFATA's website for public information disclosure. Cause The District did not have adequate internal controls to ensure subaward information was submitted in accordance with the FFATA. Repeat finding (Yes or No) No Recommendation The District should implement internal controls to ensure sub award information is submitted in accordance with the FAATA requirements.