Finding Text
Finding 2024-001: Subrecipient Reporting Federal Programs: Assistance Listing Number #98.001 Criteria: As noted in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS. Condition: FSRS reporting for JDN's subawards under 98.001 was not completed during 2024. We noted that management attempted to complete the submission, however, there were technical issues which remained unresolved as of our audit fieldwork. Cause: JDN did not apply the latest compliance supplement issued by the Office of Management and Budget regarding subaward reporting requirements in FSRS. Effect or Potential Effect: JDN failed to provide the required reporting on subrecipients within FSRS in compliance with the Uniform Guidance. Questioned Costs: None noted. Context: JDN did not register subawards in excess of $30,000 with FSRS. Identification as a Repeat Finding, if Applicable: Repeat of Finding 2023-001 Recommendation: We recommend that JDN update its policies and procedures to ensure all first tier subawards in excess of $30,000 are accurately and timely registered in FSRS and JDN should ensure subawards are reported in FSRS within the required time-frame.