Finding Text
Federal Agency: U.S. Department of Energy
Federal Program: EERE Information Dissemination, Outreach, Training and Technical Analysis/ Assistance
Assistance Listing Numbers: 81.117
Federal Award Identification Number and Year: DE-EE0010933 – 2023
Award Period: January 1, 2024 – December 31, 2024
Type of Finding:
• Material Weakness in Internal Control over Compliance
• Compliance - Other Matter
Criteria or specific requirement: As required by the Federal Funding Accountability and Transparency Act of 2006 (FFATA), this award is subject to the subaward reporting requirements of 2 CFR Part 170. This reporting requirement is applicable and must be reported for each action that obligates $25,000 or more in Federal funds. Reporting must be completed after each obligating action no later than the end of the month following the month in which the obligation was made.
Condition: During our testing, the Organization reported that this reporting had not been completed as required when subawards were obligated to subrecipients in 2024.
Questioned Costs: None
Context: During our testing, it was noted the Organization did not submit required FFATA reports required in the federal notice of awards for these funds.
Cause: The Organization was not aware of the requirement 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: Required reporting of subawardees' information was not completed as required.
Repeat Finding: This is not a repeat finding.
Recommendation: We recommend the Organization puts a process in place to ensure the required reporting is completed in the timeline allowed by the granting agency and to complete any missed or late reporting requirements.
Views of responsible officials and planned corrective actions: Management is in agreement with the finding.