Finding 1089379 (2024-001)

Criteria Under the requirements of the Federal Funding Accountability and Transparency Act ("FFATA") that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to identify awards subject to FFATA, collect and report information on each first tier subaward or amendment of $30,000 or more in federal funds in the FFATA Subaward Reporting System. Condition During our testing of FFATA reporting requirements we noted for 2 subrecipients tested the Organization did not perform the mandatory FFATA reporting requirements. Cause The Organization did not have adequate policies, procedures, and controls in place to ensure compliance with the requirements regarding FFATA reporting. Effect or Potential Effect Failure to comply with the reporting requirements of the Uniform Guidance could result in noncompliance with laws and regulations. Questioned Costs None. Context See the context of the finding detailed in the condition section above. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation We recommend that the Organization establish policies, procedures, and controls to ensure that the required information is reported in the FFATA Subaward Reporting System on a timely basis. Views of Responsible Officials Management reviewed the FFATA requirements and believes it has filed all award documentation to the FFATA in the appropriate amount of time. However, when submitting to the FSRS system no system generated email is issued showing that the filing was made on time and no screenshot was taken of the filing to substantiate the timely filing of the report to the auditors. Going forward the Organization will screenshot the submission to provide physical evidence to the auditors of the timely filing.