Finding Text
Federal Program – American Rescue Plan Technical Assistance Investment Program – Assistance Listing No. 10.234 - Award No. 2023-70504-40441 – Program Year 2024 – U.S. Department of Agriculture Criteria or specific requirement – Reporting, 2 CFR 170 Condition – The organization is responsible for completing reports under the Federal Funding Accountability and Transparency Act (FFATA) for all first-tier subawards. Cause – The organization did not have appropriate controls in place to ensure the required reports to be submitted under FFATA were completed and submitted timely. Effect – The organization failed to complete and submit reports for each sub-award that is required under the Federal Funding Accountability and Transparency Act. Questioned costs – N/A Context – Out of a population of 8 subrecipients, 2 subrecipients were selected for testing. No support was able to be provided for the reports required to be submitted under FFATA for each sub-award. Our sample was not, and was not intended to be, statistically valid. Identification as a repeat finding, if applicable – N/A Recommendation – The organization should put controls and policies in place to ensure that the reports for subawards required under the Federal Funding Accountability and Transparency Act are being completed and submitted within the applicable timeframe. Views of Responsible Officials and Planned Corrective Actions – Management agrees with finding. Management plans to designate a responsible party to oversee FFATA compliance. Management will update award tracking system to recognize and implement procedures for all first-tier subawards for FFATA reporting, incorporate FFATA reporting deadlines into grants calendar, and provide FFATA compliance training and ensure timely access to the reporting website.