Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Name: (1) Injury Prevention and Control Research and State and Community Based Programs (2) Community Programs to Improve Minority Health Grant, and (3) Ending the HIV Epidemic in the U.S. – Ryan White HIV/AIDS Program Parts A and B Assistance Listing Number: (1) 93.136, (2) 93.137, and (3) 93.686 Federal Award Identification Number and Year: (1) NH28CE003349, NH28CE003545, (2) CPIMP211244, CPIMP221343, CPIMP231370, and (3) UT8HA33922 Award Periods: (1) September 1, 2021 – August 31, 2026, and September 1, 2023 – August 31, 2028, (2) September 30, 2022 – September 29, 2027, (3) March 1, 2020 – February 28, 2025, and March 1, 2025 – February 28, 2030 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or specific requirement: The Federal Funding Accountability and Transparency Act (FFATA) requires non‑Federal entities to report required subaward information in the Federal Subaward Reporting System (FSRS) for each subaward meeting the reporting threshold. Subaward information must be reported no later than the last day of the month following the month in which the subaward was made. Condition: Adequate internal controls were not in place to ensure FFATA reports were submitted timely and properly for all subawards that meet the FFATA reporting requirements. Questioned costs: None Context: During our testing of FFATA reporting, we noted the following: - For AL #93.136 and AL #93.137, 4 of the 5 FFATA subaward reports tested were submitted after the required deadline, as the reports were not entered into FSRS by the end of the month following the subaward date. - For AL #93.686, FFATA subaward reports were not submitted for 7 of the 7 subrecipients that met FFATA reporting requirements. Cause: The Commission did not have procedures in place to ensure FFATA subaward reporting was completed timely and consistently for all applicable programs and subrecipients. Effect: Failure to submit FFATA reports timely and completely results in noncompliance with federal reporting requirements and reduces transparency over the use of federal funds. Recommendation: We recommend that management implement formal policies and procedures to ensure FFATA reporting requirements are identified, tracked, and reported timely for all applicable subawards. This should include documented review procedures and monitoring controls to ensure FFATA reports are submitted accurately and within required deadlines. Views of responsible officials: There is no disagreement with the audit finding.