2024-001 Reporting, Federal Funding Accountability and Transparency Act
Federal Agency: U.S. Department of State
Federal Program Name: Trans-National Crime
Assistance Listing Number: 19.705
Federal Award Identification Number and Year: SINLEC21GR3350 – 2024; SINLEC21GR3436 - 2024 Award Period: September 30, 2021 – September 29, 2025; September 30, 2021 – September 29, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or specific requirement: As noted in 2 CFR Part 170, the 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 (FFATA) Subaward Reporting System (FSRS) and report subaward data through FSRS no later than the end of the month following the month in which the obligation was made.
Condition: During our testing, we noted AWF did not register all the original and subsequent first tier subawards of $30,000 or more in FSRS.
Questioned costs: None
Context: FFATA reporting was not submitted in FSRS.
Cause: During the fiscal year under audit, AWF believed that the subrecipients were exempt from FFATA reporting requirements.
Effect: The non-submission of FFATA reports resulted in non-compliance with federal reporting requirements, potentially affecting the transparency and accountability of federal funds.
Repeat Finding: No
Recommendation: We recommend AWF design controls to ensure all first tier awards in excess of $30,000 are accurately and timely registered with the Federal Funding Accountability and Transparency Act Subaward Reporting System. In addition, AWF should ensure that any subawards are reported within the required time frame. The list of data elements required to be reported for each subaward in excess of $30,000 include the following:
-Subaward date
-Subaward UEI number
-Subaward amount
-Subaward obligation/action date
-Subaward number
-Subaward report submission date
Views of responsible officials: There is no disagreement with the audit finding.
2024-001 Reporting, Federal Funding Accountability and Transparency Act
Federal Agency: U.S. Department of State
Federal Program Name: Trans-National Crime
Assistance Listing Number: 19.705
Federal Award Identification Number and Year: SINLEC21GR3350 – 2024; SINLEC21GR3436 - 2024 Award Period: September 30, 2021 – September 29, 2025; September 30, 2021 – September 29, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or specific requirement: As noted in 2 CFR Part 170, the 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 (FFATA) Subaward Reporting System (FSRS) and report subaward data through FSRS no later than the end of the month following the month in which the obligation was made.
Condition: During our testing, we noted AWF did not register all the original and subsequent first tier subawards of $30,000 or more in FSRS.
Questioned costs: None
Context: FFATA reporting was not submitted in FSRS.
Cause: During the fiscal year under audit, AWF believed that the subrecipients were exempt from FFATA reporting requirements.
Effect: The non-submission of FFATA reports resulted in non-compliance with federal reporting requirements, potentially affecting the transparency and accountability of federal funds.
Repeat Finding: No
Recommendation: We recommend AWF design controls to ensure all first tier awards in excess of $30,000 are accurately and timely registered with the Federal Funding Accountability and Transparency Act Subaward Reporting System. In addition, AWF should ensure that any subawards are reported within the required time frame. The list of data elements required to be reported for each subaward in excess of $30,000 include the following:
-Subaward date
-Subaward UEI number
-Subaward amount
-Subaward obligation/action date
-Subaward number
-Subaward report submission date
Views of responsible officials: There is no disagreement with the audit finding.
2024-001 Reporting, Federal Funding Accountability and Transparency Act
Federal Agency: U.S. Department of State
Federal Program Name: Trans-National Crime
Assistance Listing Number: 19.705
Federal Award Identification Number and Year: SINLEC21GR3350 – 2024; SINLEC21GR3436 - 2024 Award Period: September 30, 2021 – September 29, 2025; September 30, 2021 – September 29, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or specific requirement: As noted in 2 CFR Part 170, the 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 (FFATA) Subaward Reporting System (FSRS) and report subaward data through FSRS no later than the end of the month following the month in which the obligation was made.
Condition: During our testing, we noted AWF did not register all the original and subsequent first tier subawards of $30,000 or more in FSRS.
Questioned costs: None
Context: FFATA reporting was not submitted in FSRS.
Cause: During the fiscal year under audit, AWF believed that the subrecipients were exempt from FFATA reporting requirements.
Effect: The non-submission of FFATA reports resulted in non-compliance with federal reporting requirements, potentially affecting the transparency and accountability of federal funds.
Repeat Finding: No
Recommendation: We recommend AWF design controls to ensure all first tier awards in excess of $30,000 are accurately and timely registered with the Federal Funding Accountability and Transparency Act Subaward Reporting System. In addition, AWF should ensure that any subawards are reported within the required time frame. The list of data elements required to be reported for each subaward in excess of $30,000 include the following:
-Subaward date
-Subaward UEI number
-Subaward amount
-Subaward obligation/action date
-Subaward number
-Subaward report submission date
Views of responsible officials: There is no disagreement with the audit finding.
2024-001 Reporting, Federal Funding Accountability and Transparency Act
Federal Agency: U.S. Department of State
Federal Program Name: Trans-National Crime
Assistance Listing Number: 19.705
Federal Award Identification Number and Year: SINLEC21GR3350 – 2024; SINLEC21GR3436 - 2024 Award Period: September 30, 2021 – September 29, 2025; September 30, 2021 – September 29, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or specific requirement: As noted in 2 CFR Part 170, the 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 (FFATA) Subaward Reporting System (FSRS) and report subaward data through FSRS no later than the end of the month following the month in which the obligation was made.
Condition: During our testing, we noted AWF did not register all the original and subsequent first tier subawards of $30,000 or more in FSRS.
Questioned costs: None
Context: FFATA reporting was not submitted in FSRS.
Cause: During the fiscal year under audit, AWF believed that the subrecipients were exempt from FFATA reporting requirements.
Effect: The non-submission of FFATA reports resulted in non-compliance with federal reporting requirements, potentially affecting the transparency and accountability of federal funds.
Repeat Finding: No
Recommendation: We recommend AWF design controls to ensure all first tier awards in excess of $30,000 are accurately and timely registered with the Federal Funding Accountability and Transparency Act Subaward Reporting System. In addition, AWF should ensure that any subawards are reported within the required time frame. The list of data elements required to be reported for each subaward in excess of $30,000 include the following:
-Subaward date
-Subaward UEI number
-Subaward amount
-Subaward obligation/action date
-Subaward number
-Subaward report submission date
Views of responsible officials: There is no disagreement with the audit finding.