Finding Text
Federal Program: CAREER Dislocated Worker Grant – Assistance Listing Number 17.277. Criteria: The requirements of 2 CFR Part 170 Appendix A states that direct recipients of grants or cooperative agreements are required to report first-tier subawards of $50,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by the end of the following month in which the direct recipient awards such subawards. Part 3 of the compliance supplement requires this reporting at $30,000. Condition: During the audit, we noted reporting of subaward information to FSRS was not performed. Cause: The entity did not have sufficient controls in place to ensure FSRS reporting was completed in the required timeframe. Effect: The entity could jeopardize future grant funding due to program noncompliance. Question Costs: No questioned costs. Recommendation: We recommend the entity implement a tracking system to remind staff of the various reports
due and respective deadlines. Management’s Response: See Corrective Action Plan.