Finding 1057613 (2023-001)

U.S. Department of Health and Human Services; Centers for Disease Control and Prevention: ALN #93.939 HIV Prevention Activities Non-Governmental Organization Based Federal Award Identification: 23NU65PS923764 Grant Year: 6/1/2023 - 5/31/2024 Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), modified in 2 CFR Part 170, direct recipients of grants are required to report subawards of $30,000 or more to the FFATA Subaward Reporting System (FSRS) no later than the end of the month following the month in which the subaward obligation was made. Condition and context: The Organization did not submit reports to the FSRS for its subawards as required by FFATA guidance for the HIV Prevention Activities Non-Governmental Organization Based grant. Cause: The Organization’s internal controls over reporting were not sufficiently designed and implemented to ensure that applicable subawards are properly reported under FFATA. Effect or potential effect: The Organization did not compliance with the reporting requirements of FFATA. Recommendation: The Organization should evaluate each award for applicability of FFATA reporting and develop processes and internal controls to ensure proper submission of reports in accordance with the requirements of the Federal Funding Accountability and Transparency Act. Views of responsible officials: Management acknowledge this finding and will address remediation in the accompanying corrective action plan in Appendix A.