Audit 360498

Federal Agency: United States Department of Health and Human Services Federal Program Name: COVID-19 – APR Family Violence Prevention and Services/ Culturally Specific Domestic Violence and Sexual Violence Services Assistance Listing Number: 93.496 Federal Award Identification Number and Year: 90EV0557-01-C6, 2024 Award Period: March 15, 2021 through September 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance – Reporting Other Matter – Non-Compliance with Reporting Compliance Requirements. Criteria or specific requirement: This award is subject to the Federal Funding Accountability Transparency Act (FFATA or Transparency) of 2006 subaward and executive compensation reporting requirements if prime recipients awarded a new federal subgrant with an amount equal to or greater than $30,000 as of October 1, 2010. Condition: The Center did not submit the FFATA reporting in the FFATA Subaward Reporting System (FSRS) for any of its subrecipients due to lack of the knowledge of the reporting requirement. Questioned costs: None. Context: There is one subrecipient in the current audit year which the Center is required to submit the FFATA reporting. However, the Center did not submit the required FFATA reporting. Cause: Likely due to lack of adequate knowledge about the FFATA reporting requirement. Effect: Noncompliance with the reporting requirement may result in the imposition of specific conditions to improve grantee performance and compliance issues. Repeat Finding: No Recommendation: We recommend the Center to carefully review the grant agreements and ensure that grant personnel are familiar with the grant compliance requirements for reporting. We also recommend the Center to update its grant policies and procedures for FFATA reporting requirement. Views of responsible officials: Please see the attached Management’s Corrective Action Plan.

Federal Agency: United States Department of Health and Human Services Federal Program Name: COVID-19 – ARP Family Violence Prevention and Services/ Culturally Specific Domestic Violence and Sexual Violence Services Assistance Listing Number: 93.496 Federal Award Identification Number and Year: 90EV0557-01-C6, 2024 Award Period: March 15, 2021 through September 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance – Subrecipient Monitoring Other Matter – Non-Compliance with Subrecipient Monitoring Compliance Requirements. Criteria or specific requirement: Per CFR Part C 25.300 (a) and (b), a recipient may not make a subaward to a subrecipient that has not obtained a unique entity identifier (UEI) and provided it to the recipient. A recipient must notify any potential subrecipients that the recipient cannot make a subaward unless the subrecipient obtains and provides a UEI to the recipient. Condition: Among a sample of four selected out of a total of twelve subrecipients, the Center has not obtained the UEI directly from two subrecipients. Questioned costs: None. Context: Out of the twelve subrecipients, a total of four subrecipients were selected for testing. Out of the four sampled, the Center did not obtain the UEI directly from two subrecipients before subaward was issued. Cause: Likely due to lack of adequate information about the requirement of obtaining the UEI. Effect: Noncompliance with the federal requirement may result in incomplete or inaccurate reports, potentially affecting the recipient's credibility and future funding opportunities. Repeat Finding: No Recommendation: We recommend the Center to update its policies and procedures and ensure a UEI is obtained directly from a potential subrecipient before entering into a subaward agreement. Views of responsible officials: Please see the attached Management’s Corrective Action Plan.

Federal Agency: United States Department of Health and Human Services Federal Program Name: COVID-19 – APR Family Violence Prevention and Services/ Culturally Specific Domestic Violence and Sexual Violence Services Assistance Listing Number: 93.496 Federal Award Identification Number and Year: 90EV0557-01-C6, 2024 Award Period: March 15, 2021 through September 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance – Reporting Other Matter – Non-Compliance with Reporting Compliance Requirements. Criteria or specific requirement: This award is subject to the Federal Funding Accountability Transparency Act (FFATA or Transparency) of 2006 subaward and executive compensation reporting requirements if prime recipients awarded a new federal subgrant with an amount equal to or greater than $30,000 as of October 1, 2010. Condition: The Center did not submit the FFATA reporting in the FFATA Subaward Reporting System (FSRS) for any of its subrecipients due to lack of the knowledge of the reporting requirement. Questioned costs: None. Context: There is one subrecipient in the current audit year which the Center is required to submit the FFATA reporting. However, the Center did not submit the required FFATA reporting. Cause: Likely due to lack of adequate knowledge about the FFATA reporting requirement. Effect: Noncompliance with the reporting requirement may result in the imposition of specific conditions to improve grantee performance and compliance issues. Repeat Finding: No Recommendation: We recommend the Center to carefully review the grant agreements and ensure that grant personnel are familiar with the grant compliance requirements for reporting. We also recommend the Center to update its grant policies and procedures for FFATA reporting requirement. Views of responsible officials: Please see the attached Management’s Corrective Action Plan.

Federal Agency: United States Department of Health and Human Services Federal Program Name: COVID-19 – ARP Family Violence Prevention and Services/ Culturally Specific Domestic Violence and Sexual Violence Services Assistance Listing Number: 93.496 Federal Award Identification Number and Year: 90EV0557-01-C6, 2024 Award Period: March 15, 2021 through September 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance – Subrecipient Monitoring Other Matter – Non-Compliance with Subrecipient Monitoring Compliance Requirements. Criteria or specific requirement: Per CFR Part C 25.300 (a) and (b), a recipient may not make a subaward to a subrecipient that has not obtained a unique entity identifier (UEI) and provided it to the recipient. A recipient must notify any potential subrecipients that the recipient cannot make a subaward unless the subrecipient obtains and provides a UEI to the recipient. Condition: Among a sample of four selected out of a total of twelve subrecipients, the Center has not obtained the UEI directly from two subrecipients. Questioned costs: None. Context: Out of the twelve subrecipients, a total of four subrecipients were selected for testing. Out of the four sampled, the Center did not obtain the UEI directly from two subrecipients before subaward was issued. Cause: Likely due to lack of adequate information about the requirement of obtaining the UEI. Effect: Noncompliance with the federal requirement may result in incomplete or inaccurate reports, potentially affecting the recipient's credibility and future funding opportunities. Repeat Finding: No Recommendation: We recommend the Center to update its policies and procedures and ensure a UEI is obtained directly from a potential subrecipient before entering into a subaward agreement. Views of responsible officials: Please see the attached Management’s Corrective Action Plan.