Finding Text
2024-002 Significant Deficiency in Internal Controls over Compliance and Compliance, Other Matter – Reporting (FFATA)
Agency: U.S. Department of the Interior
Program(s) and
Federal Award
Listing Number(s): Partners for Fish and Wildlife
ALN: 15.631
FAIN: FA22AC02756, FA23AC02476
New or Repeat: New
Criteria: 2 CFR 170, Appendix A requires a Federal Financial Assistance Transparency Act (FFATA) report for each subaward that equals or exceeds $30,000 no later than the end of the month following the month in which the obligation was made.
Condition: SAWC did not perform FFATA reporting as required in fiscal year 2024.
Cause: Internal controls were designed, but not sufficiently implemented to ensure that FFATA reporting was performed as required.
Effect: Not meeting the FFATA requirements increases the likelihood that the public will not have access to transparent and accurate information regarding subawards and expenditures of federal awards.
Context: In fiscal year 2024, SAWC provided one first-tier subaward in excess of $30,000 to a subrecipient. Required FFATA reporting was not performed for this subaward.
Questioned costs: There are no questioned costs associated with this finding.
Recommendation: We recommend SAWC implement controls as designed to ensure timely and accurate submission of FFATA reports in accordance with federal regulations.
View of responsible
officials: Management concurs with this finding, see corrective action plan.