Audit 322640

Finding 2023-002: Federal Funding Accountability and Transparency Act Reporting Compliance Requirement: Reporting Type: Significant Deficiency in Internal Control over Compliance Federal Awarding Agency: HHS AL Numbers and Titles: 93.592 - Family Violence Prevention and Services/Discretionary Federal Award Number: 90EV0531 Questioned Costs: None Repeat Finding: No Criteria: According to 2 CFR §170 prime recipients of Federal awards are required to report each sub-award action to the Federal Subaward Reporting System (FSRS) by the end of the month following the month in which the sub-award was obligated. In addition, 2 CFR 200.303 requires that recipients of federal awards establish and maintain effective internal controls over the administration of the federal program to provide reasonable assurance of compliance with applicable federal statutes, regulations, and terms and conditions of the award. Condition: We reviewed all four subawards associated with the program during the audit period and noted that sub-award information for all four subrecipients was not submitted to the FSRS by the required submission deadline. Although all other compliance requirements were met, the late submission represents a deficiency in reporting controls. Cause: Caminar Latino did not have a control in place to ensure the timely submission of sub-award information to the FSRS. Effect: The grantee did not comply with the FFATA reporting requirement, which could result in a lack of transparency and accountability for the use of Federal funds. Recommendation: We recommend that Caminar Latino implement internal controls to ensure compliance with the FSRS reporting deadlines. Specifically, we recommend establishing a process that includes reminders or system alerts to ensure that subaward information is submitted on time. Views of Responsible Officials Corrective Actions: Caminar Latino, Inc. agrees with this finding. Please refer to the Corrective Action Plan.

Finding 2023-002: Federal Funding Accountability and Transparency Act Reporting Compliance Requirement: Reporting Type: Significant Deficiency in Internal Control over Compliance Federal Awarding Agency: HHS AL Numbers and Titles: 93.592 - Family Violence Prevention and Services/Discretionary Federal Award Number: 90EV0531 Questioned Costs: None Repeat Finding: No Criteria: According to 2 CFR §170 prime recipients of Federal awards are required to report each sub-award action to the Federal Subaward Reporting System (FSRS) by the end of the month following the month in which the sub-award was obligated. In addition, 2 CFR 200.303 requires that recipients of federal awards establish and maintain effective internal controls over the administration of the federal program to provide reasonable assurance of compliance with applicable federal statutes, regulations, and terms and conditions of the award. Condition: We reviewed all four subawards associated with the program during the audit period and noted that sub-award information for all four subrecipients was not submitted to the FSRS by the required submission deadline. Although all other compliance requirements were met, the late submission represents a deficiency in reporting controls. Cause: Caminar Latino did not have a control in place to ensure the timely submission of sub-award information to the FSRS. Effect: The grantee did not comply with the FFATA reporting requirement, which could result in a lack of transparency and accountability for the use of Federal funds. Recommendation: We recommend that Caminar Latino implement internal controls to ensure compliance with the FSRS reporting deadlines. Specifically, we recommend establishing a process that includes reminders or system alerts to ensure that subaward information is submitted on time. Views of Responsible Officials Corrective Actions: Caminar Latino, Inc. agrees with this finding. Please refer to the Corrective Action Plan.