Finding Text
2024 – 002 – Federal Funding Accountability and Transparency Act of 2006 (FFATA) Reporting
Federal Agency: United States Department of Education
Federal Program Name: Teacher Quality Partnership Program
Assistance Listing Number: 84.336
Award Period: July 1, 2023 to June 30, 2024
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Other Matters
Criteria or Specific Requirement: The Code of Federal Regulations, 2 CFR Part 170, as required by
the Federal Funding Accountability and Transparency Act of 2006, states organizations which make
subawards of federal funding with obligations of $25,000 or greater must complete FFATA reporting of
executive compensation to the federal agency no later than the end of the month following the month in
which the subaward obligation was made.
Condition: During our testing, the University reported that they had not completed the required FFATA
reporting for any of the subawards made during the year ended June 30, 2024 nor subsequent to
year end.
Questioned Costs: None
Context: During our testing, it was noted the University did not have proper procedures in place for
ensuring completion of the FFATA reporting for subawards and sub awardee executive compensation
as required in the federal fund notice of awards.
Cause: UST was not aware of the timing of the FFATA reporting requirements and did not have a
process in place to ensure that required reporting had been completed within the time allowed.
Effect: By not completing the required FFATA reporting, the University is not in compliance with the
terms of the award. This did not result in any disallowed costs.
Repeat Finding: No.
Recommendation: We recommend the University implements a process place to ensure the required
reporting is completed in the timeline allowed by the granting agency and to complete any missed or
late reporting as required.
Views of Responsible Official: There is no disagreement with the audit finding.