Audit 380925

Criteria: Under 2 CFR 200.331 and the Federal Funding Accountability and Transparency Act (FFATA), pass-through entities are required to report subaward information—including the amount, recipient details, and other necessary data—to the Federal Subaward Reporting System (FSRS). This report must be submitted by the end of the month following the month in which the subaward is issued. Any subaward of $30,000 or more must be reported to FSRS to meet federal compliance requirements. Condition: Subaward information for federal funds exceeding $30,000 was not reported to the Federal Subaward Reporting System (FSRS), as required by FFATA. Cause: The delay in submitting the FFATA report was due to a personnel transition during the reporting period. The outgoing Executive Director had been responsible for the filing, and the incoming staff member and new Executive Director was not yet aware of the reporting requirement. As a result, the report was inadvertently not submitted. We view this as an isolated incident stemming from the timing of the transition and a gap in knowledge transfer. Effect: Not meeting FFATA reporting requirements can impact transparency and may raise questions about costs, which could affect eligibility for future federal funding if not addressed Recommendation: We recommend that management develop and implement formal policies and procedures to ensure timely and accurate FFATA reporting for all subawards of $30,000 or more. These procedures should include assigning responsibility for FFATA reporting to a designated staff member, creating a standardized checklist and timeline for entering subaward data into the Federal Subaward Reporting System (FSRS), and establishing automated reminders or calendar alerts for reporting deadlines. Additionally, periodic internal reviews should be conducted to verify the completeness and timeliness of submissions, helping maintain compliance and transparency. Views of Responsible Officials and Planned Corrective Actions: The Organization is implementing enhancements to its internal control framework governing Federal Funding Accountability and Transparency Act (FFATA) reporting processes. These improvements are designed to ensure timely and accurate submission of subaward data in strict adherence to the requirements set forth in 2 CFR Part 200 (Uniform Guidance).