Finding Text
Condition: The Agency did not submit the required Federal Funding Accountably and Transparency Act reports for the first-tier subawards from funding received under the program.
Criteria or Specific Requirement: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 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 (FSRS).
Questioned Costs: None
Effect: Noncompliance with reporting requirements for the federal program.
Context: Federal Funding Accountability and Transparency Act reporting was not submitted related to first-tier subrecipients.
Cause: The program manager did not know that additional reporting was required and still didn’t think it was required for the Agency.
Repeat Finding: Yes, 2022-008
Recommendation: We recommend that the Agency provide additional training to program managers regarding the reporting requirements of the grant to ensure compliance requirements are met.
Views of Responsible Officials: There is no disagreement with the audit finding.