Audit 30391

Finding 2022-001: Federal Funding Accountability and Transparency Act Subaward Reporting Information on the Federal Program: Assistance Listing Number 10.561 Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): 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: APHSA did not register their subawards to subrecipients in the Federal Funding Accountability and Transparency Act Subaward Reporting System. Cause: APHSA did not interpret the latest compliance supplement issued by the Office of Management and Budget regarding subaward reporting requirements to apply to the subrecipients or update its financial and accounting policies, and as a result did not adhere to the guidance. Effect or Potential Effect: APHSA could inadvertently fail to ensure that subrecipients are in compliance with Federal award agency regulation. Questioned Costs: None noted Context: APHSA 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: Not applicable Recommendation: We recommend that APHSA 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, which would include the subawards to the subrecipients. In addition, APHSA should ensure any subawards are reported within the required time-frame. The list of data elements that are required to be reporting for each subaward in excess of $30,000 include the following: Subaward Date; Subawardee DUNS #; Amount of Subaward; Subaward Obligation/Action Date; Date of Report Submission; Subaward Number

Finding 2022-001: Federal Funding Accountability and Transparency Act Subaward Reporting Information on the Federal Program: Assistance Listing Number 10.561 Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): 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: APHSA did not register their subawards to subrecipients in the Federal Funding Accountability and Transparency Act Subaward Reporting System. Cause: APHSA did not interpret the latest compliance supplement issued by the Office of Management and Budget regarding subaward reporting requirements to apply to the subrecipients or update its financial and accounting policies, and as a result did not adhere to the guidance. Effect or Potential Effect: APHSA could inadvertently fail to ensure that subrecipients are in compliance with Federal award agency regulation. Questioned Costs: None noted Context: APHSA 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: Not applicable Recommendation: We recommend that APHSA 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, which would include the subawards to the subrecipients. In addition, APHSA should ensure any subawards are reported within the required time-frame. The list of data elements that are required to be reporting for each subaward in excess of $30,000 include the following: Subaward Date; Subawardee DUNS #; Amount of Subaward; Subaward Obligation/Action Date; Date of Report Submission; Subaward Number