Audit 410770

Federal Program – Assistance Listing Number 93.297 Teenage Pregnancy Prevention Program – U.S. Department of Health and Human Services Criteria or Specific Requirement – Federal Funding Accountability and Transparency Act (FFATA) – 2 CFR §170 Condition – The Uniform Guidance and FFATA require recipients to report qualifying subawards in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the end of the month following the month in which the subaward obligation was made. Questioned Costs – N/A Context – Two subrecipients received qualifying subaward funding during the year, both receiving and expending over $30,000. Neither subaward was reported to the FSRS as required. Effect – Required FFATA information was not available to the public, reducing transparency of federal award expenditures. Cause – The Department was not aware of the FFATA reporting requirements and as such did not maintain procedures to identify and report all subawards subject to the requirements. Identification as a Repeat Finding, if Applicable – N/A Recommendation – The Department should update FFATA reporting as soon as possible for any subawards that have been issued but not reported and ensure the review and reporting of all future subawards on a timely basis. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the finding. To correct the issue, the Department will review and correct affected reports, establish written FFATA procedures, implement a standardized reporting checklist, train responsible staff, require supervisory review and approval, and conduct periodic monitoring to ensure continued compliance. The Finance Officer will oversee implementation and documentation of the corrective actions, which are expected to be completed within 90 days of CAP acceptance, with the goal of ensuring complete, accurate, and timely FFATA reporting and reducing the risk of future noncompliance.