Audit 375703

Federal Award Findings and Questioned Costs 2025-001- Compliance with Federal Funding Accountability and Transparency Act (FFATA) Reporting Sponsoring Agency: National Endowment for the Humanities Assistance Listing Number: 45.164 Award Number: TR-297125-24 Award Year: 2024-2025 Criteria: 2 CFR §200.301 requires recipients to report subaward information for all subawards of $30,000 or more using the FFATA Subaward Reporting System (FSRS) within 30 calendar days after the subaward is made. Condition: During our testing of compliance with federal reporting requirements it was noted that the recipient did not submit a required FFATA report for a subaward that exceeded $30,000 in a timely manner. Specifically, the report for subaward number K209255, issued under the federal award dated June 1, 2024, was not submitted to FSRS within the 30-day deadline. Cause: The recipient’s established control for monitoring subaward agreements subject to FFATA reporting failed due to a manual process for tracking executed subrecipient agreements, resulting in one missed report filing during the fiscal year. Effect: Delays in FFATA reporting reduce federal transparency and may result in noncompliance with federal statutory and regulatory requirements. This noncompliance could potentially lead to federal sanctions or loss of funding if not corrected. Questioned Costs: Not applicable. Recommendation: We recommend the recipient expand their control to include a completeness check against their systems of record and implement other process oversight changes to ensure all applicable reports are submitted prior to the 30-day deadline. Repeat Finding in the Prior Year: Not applicable. Management’s Views and Corrective Action Plan: See Management’s Views and Corrective Action Plan included in this report.