Audit 32145

Item 2022-001: Reporting Federal program: ALN 93.479 ? Good Health and Wellness in Indian Country Federal award grant numbers and years: 6 NU58DP006720-03-03 ? 2022 Federal agency: U.S. Department of Health and Human Services?Center for Disease Control and Prevention Pass-through entity: None Criteria: The Organization is required to comply with 2 CFR Subpart D 200.300 (b) which indicates that a non-Federal entity is responsible for complying with Federal Funding Accountability and Transparency Act (FFATA). FFATA requires prime grant recipients to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any sub-grant greater than or equal to $30,000. Condition: During our testing of the reporting requirements, we noted subawards to seven subrecipients where the FFATA sub-award report was not filed timely. The amount of subawards required to be reported were $874,045. Subsequent to year end, the Organization prepared and submitted the FFATA sub-award reports. Cause: The Organization was unaware of the FFATA reporting requirement as the requirement was not explicit in the grant agreement. Effect: Potential loss or suspension of grant funding. Questioned costs: None Prevalence: The population of first-tier subwards subject to reporting requirements included seven subawards. The sample size of seven was determined using guidance in the American Institute of Certified Public Accountants (AICPA) Audit and Accounting Guide?Government Auditing Standards and Single Audits. Our sample was not a statistical sample. Recommendation: We recommend the Organization implement procedures to comply with the requirements of FFATA. Views of responsible officials of the auditee: We agree with the above finding and our response is included in the corrective action plan.

Item 2022-001: Reporting Federal program: ALN 93.479 ? Good Health and Wellness in Indian Country Federal award grant numbers and years: 6 NU58DP006720-03-03 ? 2022 Federal agency: U.S. Department of Health and Human Services?Center for Disease Control and Prevention Pass-through entity: None Criteria: The Organization is required to comply with 2 CFR Subpart D 200.300 (b) which indicates that a non-Federal entity is responsible for complying with Federal Funding Accountability and Transparency Act (FFATA). FFATA requires prime grant recipients to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any sub-grant greater than or equal to $30,000. Condition: During our testing of the reporting requirements, we noted subawards to seven subrecipients where the FFATA sub-award report was not filed timely. The amount of subawards required to be reported were $874,045. Subsequent to year end, the Organization prepared and submitted the FFATA sub-award reports. Cause: The Organization was unaware of the FFATA reporting requirement as the requirement was not explicit in the grant agreement. Effect: Potential loss or suspension of grant funding. Questioned costs: None Prevalence: The population of first-tier subwards subject to reporting requirements included seven subawards. The sample size of seven was determined using guidance in the American Institute of Certified Public Accountants (AICPA) Audit and Accounting Guide?Government Auditing Standards and Single Audits. Our sample was not a statistical sample. Recommendation: We recommend the Organization implement procedures to comply with the requirements of FFATA. Views of responsible officials of the auditee: We agree with the above finding and our response is included in the corrective action plan.