Finding Text
2024-003 - Federal Funding Accountability and Transparency Act (FFATA) Reporting Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Control over Compliance (Reporting). Program. Environmental and Scientific Partnerships and Programs; U.S. Department of State; ALN Number 19.017; Award Number SAQMIP23CA0021 Criteria. Title 2 U.S. Code of Federal Regulations (CFR) Part 170 Appendix A requires prime recipients of grants or cooperative agreements to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act (FFAATA) Subaward Reporting System (FSRS). Prime recipients must report key data by registering through the FSRS and reporting subaward data through that system. Prime recipients that are awarded a federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardee awards any sub-grant equal to or greater than$30,000. Condition. The Organization did not register or submit any subaward information through the FSRS reporting system as required by the Uniform Guidance. Cause. The Organization was not aware of this requirement and therefore does not have the proper internal controls in place to ensure that FFATA reporting is completed promptly in accordance with the requirements Effect. The Organization did not follow federal requirements for FFATA reporting through the FSRS and as a result has not completed the appropriate subaward reporting that is required for prime recipients. Questioned Costs. None Recommendation. We recommend that the Organization establish and implement procedures for FFATA reporting through FSRS and ensure that all key data are reported timely moving forward. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.