Finding Text
Finding # 2023-004 Federal Funding Accountability and Transparency Act (FFATA) Subaward
Reporting (Significant Deficiency)
Information on the Federal Programs: Assistance Listing #98.001 USAID Foreign Assistance for
Programs Overseas
Criteria or Specific Requirement: As noted in 2 CFR Part 170, recipients (i.e., direct recipients) of
grants or cooperative agreements who make first tier subawards of $30,000 or more are required to
register in the Federal Funding Accountability and Transparency Act Subaward Reporting System
(FSRS) and report subaward data through FSRS. Prime awardees are required to file a FFATA
subaward report by the end of the month following the month in which the prime recipient awards
any subaward with a value greater than or equal to $30,000.
Condition: We noted one instance in which the Institute did not report a subaward in the Federal
Subaward Reporting System as required by 2 CFR Part 170.
Cause: The Institute was unaware of the FFATA report filing requirement.
Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially
result in withholding of future payments, award suspension or termination, and ineligibility for future
awards.
Questioned Costs: N/A
Context: There were three subawards under the major program. We selected one subaward for
which to test the FFATA reporting requirements. The sample is considered to be representative of
the population.
Identification as a Repeat Finding: N/A
Recommendation: We recommend the Institute take steps to raise awareness of the FFATA
reporting requirements and associated deadlines to those staff responsible for compliance with
FFATA reporting requirements. The Institute should ensure reports are filed for all existing and future
first tier subawards in excess of $30,000. Requirements for FFATA reporting should be included in
the Institutes subaward selection and monitoring policies.