Finding 1105864 (2024-002)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-03-23
Audit: 347428
Organization: Catholic Social Services, Inc. (AK)
Auditor: Moss Adams LLP

AI Summary

  • Core Issue: CSS failed to file required FFATA subaward reports for subrecipients receiving over $30,000.
  • Impacted Requirements: Non-compliance with FFATA reporting obligations puts CSS at risk of federal penalties.
  • Recommended Follow-Up: Establish an internal tracking system to monitor reporting deadlines and ensure timely submissions.

Finding Text

Criteria or specific requirement – Prime grant recipients awarded a federal contract greater than or equal to $30,000 are subject to Federal Funding Accountability and Transparency Act (FFATA) subaward reporting requirements. The prime awardee is required to file a FFATA subaward report by the end of the month following the month in which the prime contractor awards any subcontract greater than or equal to $30,000. Condition and Context – CSS awarded dollars to subrecipients in excess of $30,000 during fiscal year 2024 and no FFATA reports were filed. Effect – CSS did not meet Federal requirements. Cause – There is currently no system in place to track reporting deadlines and submissions. Repeat finding – No. Recommendation – We recommend CSS work to establish an internal tracking system to memorialize reporting deadlines by grant agreement and track the submission of required reports as outlined in the grant agreement. Views of Responsible Officials – Management agrees with the finding and recommendation.

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 529422 2024-002
    Material Weakness
  • 529423 2024-003
    Material Weakness
  • 529424 2024-004
    Significant Deficiency
  • 1105865 2024-003
    Material Weakness
  • 1105866 2024-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $4.08M
64.033 Va Supportive Services for Veteran Families Program $1.16M
21.027 Coronavirus State and Local Fiscal Recovery Funds $895,557
14.218 Community Development Block Grants/entitlement Grants $726,810
21.023 Emergency Rental Assistance Program $541,419
93.576 Refugee and Entrant Assistance Discretionary Grants $535,259
19.510 U.s. Refugee Admissions Program $367,850
21.019 Coronavirus Relief Fund $275,947
93.583 Refugee and Entrant Assistance Wilson/fish Program $239,231
10.443 Outreach and Assistance for Socially Disadvantaged and Veteran Farmers and Ranchers $209,424
10.935 Urban Agriculture and Innovative Production $169,290
64.024 Va Homeless Providers Grant and Per Diem Program $58,519
97.024 Emergency Food and Shelter National Board Program $27,524