Finding Text
FINDING REFERENCE NUMBER 2023-050
FEDERAL PROGRAMS (ALN – 93.489; 93.575 AND 93.596) CHILD CARE CLUSTER
(ALN – 93.489; 93.575 AND 93.596) COVID-19 – CHILD CARE CLUSTER
U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
AWARD NUMBERS G1801PRCCDF; G1901PRCCDD; G2001PRCCC3; G2001PRCCDD; G2001PRCCDX; G2101PRCCC5; G2101PRCCDD; G2101PRCCDD-SUB; G2101PRCCDT; G2201PRCCDD; G2201PRCCDD-SUB; G2201PRCCDT; G2301PRCCDD; G2301PRCCDT (Federal Award Years: 2018 through 2023)
G2101PRCDC6, G2101PRCSC6 (Federal Award Years: March 11, 2021 through September 30, 2026)
ADMINISTRATION ADMINISTRATION FOR THE CARE AND COMPREHENSIVE DEVELOPMENT OF CHILDREN (ACUDEN, BY ITS SPANISH ACRONYM)
COMPLIANCE REQUIREMENT REPORTING – SPECIAL REPORTS FOR FFATA
TYPE OF FINDING NONCOMPLIANCE AND SIGNIFICANT DEFICIENCY
CRITERIA In accordance with 2 CFR Part 170, establishes that 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). The non-Federal entity or Federal agency must report each obligating action to http://www.fsrs.gov. For subaward information, report no later than the end of the month following the month in which the obligation was made.
STATEMENT OF CONDITION As part of our audit procedures over the reporting requirements, we interviewed staff responsible for the Child Care Cluster Program, and we were told that they did not submit the required Federal Funding Accountability and Transparency Act (FFATA) reports during the 2022-2023 fiscal year.
QUESTIONED COSTS No questioned costs identified.
PERSPECTIVE INFORMATION ACUDEN provided details of those awards or contracts with their amendments totalizing 1,165 items (between Subawards and their amendments) that could be subject to the FFATA requirements. However, although ACUDEN had available the data related to the Subawards and their amendments issued during the fiscal year 2022-2023, they did not perform the special reporting related to FFATA compliance requirement.
STATEMENT OF CAUSE ACUDEN staff were unaware of the requirements related to the FFATA applicable to the Child Care Cluster Program’s funds they manage.
POSSIBLE ASSERTED EFFECT ACUDEN is in non-compliance with the requirements to report through the FFATA Subaward Reporting System (FSRS) platform. This condition does not allow for the transparency that this report requires.
IDENTIFICATION OF
REPEAT FINDING No reported as prior audit finding.
RECOMMENDATIONS We recommend management to provide training and technical assistance to the personnel they designate to monitor all the funds delegation contracts that meet the requirements to be reported on the FSRS portal, and to be able to keep track of when they had to be reported, the date in which they submitted the information to the portal, and all the elements required to be submitted on the platform.