Finding Text
Finding 2023-003:
Information on the Federal Programs: Assistance Listing Number 11.431 - Climate and Atmospheric Research, United States Department of Commerce. Award Number: NA20OAR4310366. Compliance Requirements: Reporting. Type of Finding: Significant Deficiency.
Criteria: Program requirements state that the Organization was required to comply with requirements related to reporting.
Condition: We noted the entity was a direct recipient who made first tier subawards of $30,000 or more and therefore was subject to the Federal Funding Accountability and Transparency Act of 2006 (“FFATA”), which requires the Organization to report subaward data through FSRS.gov. The Organization obtained the information needed to file these reports on the subaward agreements, however no filings have been submitted to date.
Cause: The Organization did not properly establish effective control activities to provide reasonable assurance of federal compliance due to being unaware of these reporting requirements.
Effect or Potential Effect: As a result, the Organization does not appear to meet the program compliance requirement.
Questioned Costs: $0.
Context: We were unable to obtain sufficient appropriate audit evidence to determine federal compliance, and this finding appears to be systemic based on the above information.
Repeat Finding: Not applicable.
Recommendation: Formal procedures should be established to ensure compliance with federal reporting requirements.
Views of Responsible Official: See Corrective Action in Part D below.