Finding Text
Finding 2024-001: Noncompliance with Rules and Regulations With Regards to Reporting Requirements Under the Federal Funding Accountability and Transparency Act (FFATA)
Agency and Award: U.S. Department of State, Assistance Listing Number 19.519 Overseas Refugee Assistance Program for Middle East and North Africa Program 2022 federal award SPRMCO22CA0136
Criteria: Under the requirements of FFATA (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred as the Transparency Act, that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System. The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the Federal Acquisition Regulation.
Condition: Anera did not submit the FFATA report for the subaward within the required timeframe.
Cause: The failure to submit the report was due to lack of awareness of the reporting requirements.
Questioned costs: None.
Effect: Anera is in non-compliance with FFATA reporting requirements. No other reporting issues noted.
Repeat finding: No.
Recommendation: Anera should submit the overdue FFATA report for the subaward to Americares as soon as possible, provide training to relevant staff on FFATA reporting requirements to prevent future occurrences, and implement stronger internal controls and monitoring mechanisms to ensure timely and accurate submission of all required reports.
View of responsible officials of the Auditee: Anera concurs with this finding and a response is included in the corrective action plan.