Audit 311240

Assistance Listing Number, Federal Agency, and Program Name – 17.235, U.S. Department of Labor, Senior Community Service Employment Program Federal Award Identification Number and Year – 23A60AD000053, 2023 Pass through Entity – Not applicable Finding Type – Material weakness and material noncompliance with laws and regulation Repeat Finding – No Criteria – The Federal Funding Accountability and Transparency Act (FFATA) as amended by section 6202 of Public Law 110-252 (the “Transparency Act”) requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. The prime recipient has until the end of the month plus an additional month after an award or subaward is obligated to fulfill the reporting requirement. Condition – As of the audit testing date, Easterseals had obtained the key data elements required under the Transparency Act for subawards issued during the year but had not reported the data using the FFATA FSRS Tool. Questioned Costs – Not applicable Identification of How Questioned Costs Were Computed – Not applicable. Context – Easterseals obligated subawards on July 1, 2023 and obtained the key data elements required under the Transparency Act from the six subrecipients but did not report the data using the FFATA FSRS Tool. The deadline to update the FFATA FSRS Tool was August 31, 2023. As of the date of our report, the subaward information has been reported using the FFATA FSRS Tool. The following table summarizes the transactions examined and the noncompliance identified: See Schedule of Findings and Questioned Costs for table. Cause and Effect – Internal controls did not ensure completion of FFATA reporting. Recommendation – We recommend establishing procedures to ensure all subawards and modifications are reported in FSRS no later than the last day of the month following the month in which each subaward, or subaward modification (if applicable) is made. Views of Responsible Officials and Corrective Action Plan – Easterseals acknowledges receipt of the finding. While the required key data elements were obtained from the subrecipients, the FFATA reporting system was not updated in a timely manner. The following corrective actions have been taken: Management has updated our procedures to ensure FFATA subaward reporting requirements are completed in a timely manner. Management has also updated the Easterseals Prime Award Checklist and Grantee Subrecipient Checklist to include the reporting of the subrecipient awards in the FFATA reporting system is performed in a timely manner, consistent with the FFATA reporting requirements.

Assistance Listing Number, Federal Agency, and Program Name – 17.235, U.S. Department of Labor, Senior Community Service Employment Program Federal Award Identification Number and Year – 23A60AD000053, 2023 Pass through Entity – Not applicable Finding Type – Material weakness and material noncompliance with laws and regulation Repeat Finding – No Criteria – The Federal Funding Accountability and Transparency Act (FFATA) as amended by section 6202 of Public Law 110-252 (the “Transparency Act”) requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. The prime recipient has until the end of the month plus an additional month after an award or subaward is obligated to fulfill the reporting requirement. Condition – As of the audit testing date, Easterseals had obtained the key data elements required under the Transparency Act for subawards issued during the year but had not reported the data using the FFATA FSRS Tool. Questioned Costs – Not applicable Identification of How Questioned Costs Were Computed – Not applicable. Context – Easterseals obligated subawards on July 1, 2023 and obtained the key data elements required under the Transparency Act from the six subrecipients but did not report the data using the FFATA FSRS Tool. The deadline to update the FFATA FSRS Tool was August 31, 2023. As of the date of our report, the subaward information has been reported using the FFATA FSRS Tool. The following table summarizes the transactions examined and the noncompliance identified: See Schedule of Findings and Questioned Costs for table. Cause and Effect – Internal controls did not ensure completion of FFATA reporting. Recommendation – We recommend establishing procedures to ensure all subawards and modifications are reported in FSRS no later than the last day of the month following the month in which each subaward, or subaward modification (if applicable) is made. Views of Responsible Officials and Corrective Action Plan – Easterseals acknowledges receipt of the finding. While the required key data elements were obtained from the subrecipients, the FFATA reporting system was not updated in a timely manner. The following corrective actions have been taken: Management has updated our procedures to ensure FFATA subaward reporting requirements are completed in a timely manner. Management has also updated the Easterseals Prime Award Checklist and Grantee Subrecipient Checklist to include the reporting of the subrecipient awards in the FFATA reporting system is performed in a timely manner, consistent with the FFATA reporting requirements.