Audit 44510

OTHER MATTER Finding 2022-001 Special Reporting for Subawards Under Federal Funding Accountability and Transparency Act Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the ?Transparency Act? that are codified in 2 CFR Part 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 Federal Funding Accountability and Transparency Act Subaward Reporting System (?FSRS?). Required information to be reported include key subaward data elements of the applicable subaward obligations /modifications. The action is to be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Condition: The Organization did not report the key subaward data elements of its federal grants or cooperative agreements (major program included) in FSRS. Grant data on USASpending.gov, the publicly available website for viewing this information, fails to disclose subaward data of the Organization?s major program. Number of Subawards under the Major Program Not Reported - 3 Number of Subawards under the Major Program Missing Key Elements Reported - 3 Amount of Subawards under the Major Program Not Reported in FSRS - $2,122,797 Cause: The Organization was unaware of the special subaward reporting requirements of the Transparency Act in FSRS. Effect: The Organization did not report the key subaward data elements of its federal grants or cooperative agreements (major program included) in FSRS, but it has determined that there is no direct and material effect to the Organization?s major program. Auditor?s Recommendation: The Organization should register in FSRS, gather the subaward data elements of its federal grants or cooperative agreements, and report all required subaward data, including those with the applicable subaward obligations /modifications, in FSRS as soon as possible. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with this finding and will immediately initiate the process of registering in FSRS, gathering the subaward data elements of all of its federal grants or cooperative agreements, and reporting this data in FSRS as soon as possible, in adherence to the corrective action plan.

OTHER MATTER Finding 2022-001 Special Reporting for Subawards Under Federal Funding Accountability and Transparency Act Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the ?Transparency Act? that are codified in 2 CFR Part 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 Federal Funding Accountability and Transparency Act Subaward Reporting System (?FSRS?). Required information to be reported include key subaward data elements of the applicable subaward obligations /modifications. The action is to be reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Condition: The Organization did not report the key subaward data elements of its federal grants or cooperative agreements (major program included) in FSRS. Grant data on USASpending.gov, the publicly available website for viewing this information, fails to disclose subaward data of the Organization?s major program. Number of Subawards under the Major Program Not Reported - 3 Number of Subawards under the Major Program Missing Key Elements Reported - 3 Amount of Subawards under the Major Program Not Reported in FSRS - $2,122,797 Cause: The Organization was unaware of the special subaward reporting requirements of the Transparency Act in FSRS. Effect: The Organization did not report the key subaward data elements of its federal grants or cooperative agreements (major program included) in FSRS, but it has determined that there is no direct and material effect to the Organization?s major program. Auditor?s Recommendation: The Organization should register in FSRS, gather the subaward data elements of its federal grants or cooperative agreements, and report all required subaward data, including those with the applicable subaward obligations /modifications, in FSRS as soon as possible. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with this finding and will immediately initiate the process of registering in FSRS, gathering the subaward data elements of all of its federal grants or cooperative agreements, and reporting this data in FSRS as soon as possible, in adherence to the corrective action plan.