Audit 381666

Finding: 2025-001 Federal Agency: Department of Health and Human Services Federal Program: Cooperative Agreement to Support Navigators in Federally-facilitated Exchanges Federal Award Number: 93.332 Award Year: 2025 Type of Finding: Significant Deficiency and Noncompliance Compliance Requirement: Reporting Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (“FFATA”) (Pub. L. No. 109-282), as amended, hereafter referred as the “Transparency Act” that are codified in 2 CFR Parts 25 and 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the System for Award Management (SAM.gov). Condition: We noted United Way had first-tier subawards greater than $30,000 and did not report the required information in the SAM.gov system in compliance with the Transparency Act. Questioned Costs: None Context: United Way failed to submit information required under The Transparency Act. Cause: Management did not perform FFATA reporting for first-tier subawards made under the federal program. Effect or potential effect: Failure to comply with the compliance requirements could result in subaward information not being appropriately reported. Repeat Finding: Yes, 2022-003 Recommendations: We recommend management ensure controls are in place to adhere to reporting requirements. Views of responsible officials: Management has acknowledged the FFATA requirement and is implementing a process to ensure reporting for all future eligible subawards. A documented procedure will be incorporated into compliance controls for the 2025 fiscal year onward.