Condition During our audit, we examined a non-statistical sample of seven subawards and found that the required subaward information was not reported in the Federal Funding Accountability and Transparency Act Subaward Reporting System (?FSRS?) as required under the Federal Funding Accountability and Transparency Act (?FFATA?). Criteria Under FFATA, which is codified in 2 CFR ?170, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to FSRS, including the following subaward information: - Subawardee name - Subawardee DUNS number - Amount of subaward - Subaward obligation/action date - Subaward number - Subaward project description Effect Failure to fully report required subaward information in FSRS may result in noncompliance with FFATA reporting requirements and limits the transparency of the use of federal funds awarded. Cause and View of Responsible Officials The Highway Safety Section did not have adequate time to perform the reporting of applicable fiscal year 2022 subawards due to the limited time elapsing between the implementation of a corrective action plan in response to the similar fiscal year 2021 Single Audit finding for another federal program and the end of the current fiscal year. Program personnel plan to utilize their FSRS access to perform the necessary subaward reporting as required by FFATA in a timely manner going forward. Recommendation All personnel involved in the administration of a program for which federal funds are expended should receive adequate training about federal compliance requirements related to such program. In addition, an individual should be assigned the responsibility to monitor compliance with all related federal requirements for programs involving the expenditure of federal funds. Finally, the Highways Division should make a conscious effort to meet the reporting deadline as set in their new policies and procedures.
Condition During our audit, we examined a non-statistical sample of six subawards and found that the most recent Single Audit reports for the three subrecipients required to obtain Single Audits were not reviewed by program personnel. Criteria Per 2 CFR Section 200.332(d), a pass-through entity is required to monitor the activities of the subrecipient as necessary to ensure the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward. Monitoring must include a review of financial performance reports, following up with the subrecipient to ensure timely and appropriate action on all deficiencies, issuing management decision for applicable audit findings, resolving audit findings, and verifying that each subrecipient is audited as required by 2 CFR 200, Subpart F. Effect Failure to review the subrecipients? Single Audit reports may result in failure by the subrecipient to take timely and appropriate action to resolve deficiencies detected through the audit. Cause and View of Responsible Officials The Highway Safety Division did not have the capacity to perform the review of applicable subrecipients? Single Audit reports due to significant personnel changes throughout the year. Program personnel plan to assign the review of the Single Audit Reports to specific personnel so that the necessary procedures are performed in a timely manner going forward. Recommendation All personnel involved in the administration of a program for which federal funds are expended should receive adequate training about federal compliance requirements related to such program. In addition, an individual should be assigned the responsibility to monitor compliance with all related federal requirements for programs involving the expenditure of federal funds. Finally, the Highways Division should make a conscious effort to meet the compliance requirement as the Single Audit Reports become available for review through the Federal Audit Clearinghouse.
Condition During our audit, we examined a non-statistical sample of seven subawards and found that the required subaward information was not reported in the Federal Funding Accountability and Transparency Act Subaward Reporting System (?FSRS?) as required under the Federal Funding Accountability and Transparency Act (?FFATA?). Criteria Under FFATA, which is codified in 2 CFR ?170, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to FSRS, including the following subaward information: - Subawardee name - Subawardee DUNS number - Amount of subaward - Subaward obligation/action date - Subaward number - Subaward project description Effect Failure to fully report required subaward information in FSRS may result in noncompliance with FFATA reporting requirements and limits the transparency of the use of federal funds awarded. Cause and View of Responsible Officials The Highway Safety Section did not have adequate time to perform the reporting of applicable fiscal year 2022 subawards due to the limited time elapsing between the implementation of a corrective action plan in response to the similar fiscal year 2021 Single Audit finding for another federal program and the end of the current fiscal year. Program personnel plan to utilize their FSRS access to perform the necessary subaward reporting as required by FFATA in a timely manner going forward. Recommendation All personnel involved in the administration of a program for which federal funds are expended should receive adequate training about federal compliance requirements related to such program. In addition, an individual should be assigned the responsibility to monitor compliance with all related federal requirements for programs involving the expenditure of federal funds. Finally, the Highways Division should make a conscious effort to meet the reporting deadline as set in their new policies and procedures.
Condition During our audit, we examined a non-statistical sample of six subawards and found that the most recent Single Audit reports for the three subrecipients required to obtain Single Audits were not reviewed by program personnel. Criteria Per 2 CFR Section 200.332(d), a pass-through entity is required to monitor the activities of the subrecipient as necessary to ensure the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward. Monitoring must include a review of financial performance reports, following up with the subrecipient to ensure timely and appropriate action on all deficiencies, issuing management decision for applicable audit findings, resolving audit findings, and verifying that each subrecipient is audited as required by 2 CFR 200, Subpart F. Effect Failure to review the subrecipients? Single Audit reports may result in failure by the subrecipient to take timely and appropriate action to resolve deficiencies detected through the audit. Cause and View of Responsible Officials The Highway Safety Division did not have the capacity to perform the review of applicable subrecipients? Single Audit reports due to significant personnel changes throughout the year. Program personnel plan to assign the review of the Single Audit Reports to specific personnel so that the necessary procedures are performed in a timely manner going forward. Recommendation All personnel involved in the administration of a program for which federal funds are expended should receive adequate training about federal compliance requirements related to such program. In addition, an individual should be assigned the responsibility to monitor compliance with all related federal requirements for programs involving the expenditure of federal funds. Finally, the Highways Division should make a conscious effort to meet the compliance requirement as the Single Audit Reports become available for review through the Federal Audit Clearinghouse.
Condition During our audit, we examined a non-statistical sample of seven subawards and found that the required subaward information was not reported in the Federal Funding Accountability and Transparency Act Subaward Reporting System (?FSRS?) as required under the Federal Funding Accountability and Transparency Act (?FFATA?). Criteria Under FFATA, which is codified in 2 CFR ?170, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to FSRS, including the following subaward information: - Subawardee name - Subawardee DUNS number - Amount of subaward - Subaward obligation/action date - Subaward number - Subaward project description Effect Failure to fully report required subaward information in FSRS may result in noncompliance with FFATA reporting requirements and limits the transparency of the use of federal funds awarded. Cause and View of Responsible Officials The Highway Safety Section did not have adequate time to perform the reporting of applicable fiscal year 2022 subawards due to the limited time elapsing between the implementation of a corrective action plan in response to the similar fiscal year 2021 Single Audit finding for another federal program and the end of the current fiscal year. Program personnel plan to utilize their FSRS access to perform the necessary subaward reporting as required by FFATA in a timely manner going forward. Recommendation All personnel involved in the administration of a program for which federal funds are expended should receive adequate training about federal compliance requirements related to such program. In addition, an individual should be assigned the responsibility to monitor compliance with all related federal requirements for programs involving the expenditure of federal funds. Finally, the Highways Division should make a conscious effort to meet the reporting deadline as set in their new policies and procedures.
Condition During our audit, we examined a non-statistical sample of six subawards and found that the most recent Single Audit reports for the three subrecipients required to obtain Single Audits were not reviewed by program personnel. Criteria Per 2 CFR Section 200.332(d), a pass-through entity is required to monitor the activities of the subrecipient as necessary to ensure the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward. Monitoring must include a review of financial performance reports, following up with the subrecipient to ensure timely and appropriate action on all deficiencies, issuing management decision for applicable audit findings, resolving audit findings, and verifying that each subrecipient is audited as required by 2 CFR 200, Subpart F. Effect Failure to review the subrecipients? Single Audit reports may result in failure by the subrecipient to take timely and appropriate action to resolve deficiencies detected through the audit. Cause and View of Responsible Officials The Highway Safety Division did not have the capacity to perform the review of applicable subrecipients? Single Audit reports due to significant personnel changes throughout the year. Program personnel plan to assign the review of the Single Audit Reports to specific personnel so that the necessary procedures are performed in a timely manner going forward. Recommendation All personnel involved in the administration of a program for which federal funds are expended should receive adequate training about federal compliance requirements related to such program. In addition, an individual should be assigned the responsibility to monitor compliance with all related federal requirements for programs involving the expenditure of federal funds. Finally, the Highways Division should make a conscious effort to meet the compliance requirement as the Single Audit Reports become available for review through the Federal Audit Clearinghouse.
Condition During our audit, we examined a non-statistical sample of seven subawards and found that the required subaward information was not reported in the Federal Funding Accountability and Transparency Act Subaward Reporting System (?FSRS?) as required under the Federal Funding Accountability and Transparency Act (?FFATA?). Criteria Under FFATA, which is codified in 2 CFR ?170, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to FSRS, including the following subaward information: - Subawardee name - Subawardee DUNS number - Amount of subaward - Subaward obligation/action date - Subaward number - Subaward project description Effect Failure to fully report required subaward information in FSRS may result in noncompliance with FFATA reporting requirements and limits the transparency of the use of federal funds awarded. Cause and View of Responsible Officials The Highway Safety Section did not have adequate time to perform the reporting of applicable fiscal year 2022 subawards due to the limited time elapsing between the implementation of a corrective action plan in response to the similar fiscal year 2021 Single Audit finding for another federal program and the end of the current fiscal year. Program personnel plan to utilize their FSRS access to perform the necessary subaward reporting as required by FFATA in a timely manner going forward. Recommendation All personnel involved in the administration of a program for which federal funds are expended should receive adequate training about federal compliance requirements related to such program. In addition, an individual should be assigned the responsibility to monitor compliance with all related federal requirements for programs involving the expenditure of federal funds. Finally, the Highways Division should make a conscious effort to meet the reporting deadline as set in their new policies and procedures.
Condition During our audit, we examined a non-statistical sample of six subawards and found that the most recent Single Audit reports for the three subrecipients required to obtain Single Audits were not reviewed by program personnel. Criteria Per 2 CFR Section 200.332(d), a pass-through entity is required to monitor the activities of the subrecipient as necessary to ensure the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward. Monitoring must include a review of financial performance reports, following up with the subrecipient to ensure timely and appropriate action on all deficiencies, issuing management decision for applicable audit findings, resolving audit findings, and verifying that each subrecipient is audited as required by 2 CFR 200, Subpart F. Effect Failure to review the subrecipients? Single Audit reports may result in failure by the subrecipient to take timely and appropriate action to resolve deficiencies detected through the audit. Cause and View of Responsible Officials The Highway Safety Division did not have the capacity to perform the review of applicable subrecipients? Single Audit reports due to significant personnel changes throughout the year. Program personnel plan to assign the review of the Single Audit Reports to specific personnel so that the necessary procedures are performed in a timely manner going forward. Recommendation All personnel involved in the administration of a program for which federal funds are expended should receive adequate training about federal compliance requirements related to such program. In addition, an individual should be assigned the responsibility to monitor compliance with all related federal requirements for programs involving the expenditure of federal funds. Finally, the Highways Division should make a conscious effort to meet the compliance requirement as the Single Audit Reports become available for review through the Federal Audit Clearinghouse.