Finding Text
Finding 2023-002: Federal Funding Accountability and Transparency Act Subaward Reporting
Information on the Federal Programs: Assistance Listing 98.001 USAID Foreign Assistance for
Programs Overseas
Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): As
noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who
make first tier subawards of $30,000 or more are required to register in the Federal Funding
Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward
data through FSRS.Prime awardees are required to file a FFATA sub-award report by the end of the
month following the month in which the prime recipient awards any subaward with a value greater
than or equal to $30,000.
Condition: During our audit, we noted 2 cases in which the required subaward reporting was not
completed within the required timeframe. The reports were ultimately filed late.
Cause: Administrative oversight.
Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially
result in withholding of future payments, award suspension or termination, and ineligibility for future
awards.
Questioned Costs: None.
Context: Our testwork consisted of a sample of three subawards. Late reporting was noted for two
of the three subawards tested.
Identification as a Repeat Finding, if Applicable: N/A
Recommendation: We recommend that management take steps to raise awareness of the FFATA
reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting
requirements.