Finding 1093307 (2023-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-12-25

AI Summary

  • Core Issue: The Organization is not following FFATA reporting requirements for subawards over $30,000.
  • Impacted Requirements: There is no evidence of a FFATA reporting process in place, risking noncompliance with federal regulations.
  • Recommended Follow-Up: Establish a FFATA reporting policy and train staff to ensure compliance; document any exemptions or waivers in subgrantee records.

Finding Text

Finding 2023-001: Federal Funding Accountability and Transparency Act (FFATA) Reporting Federal Program: ALN 19.979 Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): The FFATA Subaward Reporting System (FSRS) is the reporting tool Federal prime awardees use to capture and report subaward and executive compensation data regarding their first tier subawards to meet the FFATA reporting requirements. Prime awardees awarded a Federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardee awards any sub-grant equal to or greater than $30,000. Condition: The Organization has not complied with the aforementioned criteria (we noted no evidence of a FFATA reporting process). Cause: The Organization was unaware about the requirements (or maintain policies) related to FFATA reporting and therefore compliance with Federal regulations cannot be determined. Effect or Potential Effect: Absent proper policies and procedures, the Organization is at risk of entering into sub-awards under Federal awards that were not properly reported and therefore could result in noncompliance with FFATA requirements. Questioned Costs: None noted Context: The issue appears to be systemic. Identification as a Repeat Finding: Not applicable Recommendation: We recommend the Organization establish a FFATA reporting policy to become compliant with the aforementioned requirements. We further recommend it ensure all staff are properly trained with respect to the new policy to ensure compliance. In cases where the Organization is exempt from reporting or qualifies for a reporting waiver, that conclusion should be documented in its subgrantee records.

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 516865 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
19.979 Regional Peace and Security $16.61M
19.224 Nonproliferation and Disarmament Fund $1.11M