Audit 369979

Finding 2024-001: Late FFATA Reporting Information on the Federal Programs: 19.511 and 98.001 Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As noted in 2 CFR Part 170, 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 Subaward Reporting System (FSRS) and report subaward data through FSRS. For subaward information, the report must be made no later than the end of the month following the month in which the subaward was issued. Condition: We noted three instances where the subawards were reported after the deadline. Cause: HI-US experienced turnover during the year, leading to delays in the FFATA reporting. Effect or Potential Effect: The delay in reporting results in lack of compliance with the requirement. Questioned Costs: None noted. Context: HI-US did not register their subawards in excess of $30,000 with the Federal Funding Accountability and Transparency Act Subaward Reporting System in a timely manner. Identification as a Repeat Finding, if Applicable: Not applicable. Recommendation: We recommend that HI-US ensure all first tier subawards in excess of $30,000 are timely registered with the Federal Funding Accountability and Transparency Act Subaward Reporting System.