Audit 43695

Criteria: Management is responsible for reporting each action that equals or exceeds $30,000 in Federal funds for a subaward to a non-Federal entity or Federal agency, to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) per 2 CFR 170.200. Condition: During our audit, we noted that the Organization?s subaward agreement and modifications subject to reporting under the Federal Funding Accountability and Transparency Act were not submitted to the FSRS as required. The Organization only has one subrecipient, which was selected for testing and this deficiency was discovered. Cause: The required subaward agreements were not filed and without proper controls to detect and prevent issues like this, the Organization was not aware these reports had not been submitted until discovered during the course of the audit. Context: When asked to provide support that the subgrant was submitted to the FSRS during the course of the audit, the Organization noticed that although their internal workspace checklist noted these reports had been submitted, they saw no evidence on the FSRS website that they had been and were unable to determine if or why the reports had not been submitted. Effect: Required subaward agreements were not submitted to the FSRS. Questioned costs: There are no questioned costs associated with this finding. Repeat finding: This is not a repeat finding. Recommendation: We recommend that controls be put in place for the timely submission of all required reports and for the review and oversight of this submission process. The individual responsible for submitting reports should provide written evidence to another individual that the reports were submitted. Both of these individuals should be aware of the deadlines outlined in the federal award so that if the reviewer does not receive support that the report was properly submitted, they can immediately follow-up with the other individual in order to prevent an unsubmitted report from going unnoticed. Views of Responsible Officials and Planned Corrective Actions (unaudited): See Appendix A.

Criteria: Management is responsible for reporting each action that equals or exceeds $30,000 in Federal funds for a subaward to a non-Federal entity or Federal agency, to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) per 2 CFR 170.200. Condition: During our audit, we noted that the Organization?s subaward agreement and modifications subject to reporting under the Federal Funding Accountability and Transparency Act were not submitted to the FSRS as required. The Organization only has one subrecipient, which was selected for testing and this deficiency was discovered. Cause: The required subaward agreements were not filed and without proper controls to detect and prevent issues like this, the Organization was not aware these reports had not been submitted until discovered during the course of the audit. Context: When asked to provide support that the subgrant was submitted to the FSRS during the course of the audit, the Organization noticed that although their internal workspace checklist noted these reports had been submitted, they saw no evidence on the FSRS website that they had been and were unable to determine if or why the reports had not been submitted. Effect: Required subaward agreements were not submitted to the FSRS. Questioned costs: There are no questioned costs associated with this finding. Repeat finding: This is not a repeat finding. Recommendation: We recommend that controls be put in place for the timely submission of all required reports and for the review and oversight of this submission process. The individual responsible for submitting reports should provide written evidence to another individual that the reports were submitted. Both of these individuals should be aware of the deadlines outlined in the federal award so that if the reviewer does not receive support that the report was properly submitted, they can immediately follow-up with the other individual in order to prevent an unsubmitted report from going unnoticed. Views of Responsible Officials and Planned Corrective Actions (unaudited): See Appendix A.