Finding Text
Identification: 93.889 United States Department of Health and Human Services, National Bioterrorism Hospital Preparedness Program; Noncompliance Finding/Material Weakness; Reporting Compliance Requirement.
Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, that are codified in 2 CFR Part 170, direct recipients of grants and 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).
Condition: The Association did not complete its FFATA reporting in a timely manner and did not accurately report the subaward for two subrecipients.
Cause: The Association did not have controls in place to ensure timely and accurate reporting to the FSRS.
Effect: The Association did not comply with the requirements of the FFATA and did not accurately report subawards.
Questioned costs: None
Perspective information: Of the 14 subrecipients reported to the FSRS, 2 subrecipients did not have the correct subaward amount reported.
Repeat Finding: N/A
Recommendations: We recommend policies and procedures over federal grant reporting be strengthened to ensure that all reports are completed timely and accurately.
Views of Responsible Officials: The Association will correct the two subaward amounts noted as being inaccurate in the FSRS and will review reporting requirements in future grants so that all required reporting is completed timely and accurately.