Finding Text
Federal Agency: U.S. Department of Health and Human Services (“DHHS”)
Program Title: Substance Abuse and Mental Health Services Projects of Regional and National Significance
Assistance Listing Number: 93.243
Federal Award Source: Direct Funding
Pass-Through Entity: N/A
Pass-Through Identifying Number: N/A
Criteria – Under the requirements of the Federal Funding Accountability and Transparency Act (“FFATA”) (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).
Condition – During our audit of the reporting requirements for the Organization’s subawards, we noted the Organization did not complete the necessary reporting to be in compliance with FFATA.
Cause – The finding appears to be the result of an oversight and lack of understanding of FFATA reporting requirements.
Effect and Context – The Organization is not in compliance with the reporting requirements of FFATA for its subrecipient and therefore, data regarding the Organization’s subaward is not publicly available as required.
Questioned Costs – None noted.
Recommendation –We recommend the Organization implement policies and procedures to ensure its compliance with the reporting requirements of FFATA.
View of Responsible Officials - We agree with the finding and are in the process of updating our policies and procedures regarding FFATA reporting requirements. See our Corrective Action Plan for the year ended December 31, 2023 for additional detail.