Finding 1158147 (2024-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-09-30

AI Summary

  • Core Issue: The FFATA report was not submitted by the required deadline, leading to a significant deficiency in internal controls.
  • Impacted Requirements: The Transparency Act mandates reporting of subawards over $30,000 by the end of the month following the obligation.
  • Recommended Follow-Up: Establish internal control policies to ensure timely filing of all required reports to avoid future noncompliance.

Finding Text

Regional Information Sharing Systems Assistance Listing No. 16.610 Grant No. 15PBJA-24-GG-01927-RISS Grant Period: Year ended December 31, 2024 Type of Finding: Significant deficiency in internal control over compliance and Noncompliance - Reporting Condition: The required FFATA report was not submitted by the mandated deadline. Condition: The required FFATA report was not submitted by the mandated deadline. Criteria: The Transparency Act requires that first-tier subawards of $30,000 or more be reported no later than the last day of the month following the month in which the obligation was made. Context: A total of $1,625,218 was passed through to a subrecipient during the year. The subaward was signed by the Organization on November 8, 2024, and by the grantee on February 4, 2025. The FFATA report was filed on September 26, 2025. Cause: The initial attempt to file the report was unsuccessful due to the migration of the platform and a change in the email address of the individual authorized to file it. The Organization lacks internal control policies and procedures to ensure timely follow-up when the initial filing is not completed. Cause: The initial attempt to file the report was unsuccessful due to the migration of the platform and a change in the email address of the individual authorized to file it. The Organization lacks internal control policies and procedures to ensure timely follow-up when the initial filing is not completed. Cause: The initial attempt to file the report was unsuccessful due to the migration of the platform and a change in the email address of the individual authorized to file it. The Organization lacks internal control policies and procedures to ensure timely follow-up when the initial filing is not completed. Effect: The report was not filed until it was requested during the audit. Failure to report subaward data timely could potentially constitute an event of noncompliance with the award contract. Questioned Costs: None Recommendation: Internal control policies and procedures should be established to ensure all required reports are filed on a timely basis. Views of responsible officials: See attached management’s corrective action plan.

Corrective Action Plan

Corrective Action: To prevent further incidents, WSIN plans to revise its written accounting procedures to strengthen internal control policies on subaward monitoring and the requirements of the FFATA reporting. Also, with the FFATA reporting now residing in SAM.gov, WSIN will have immediate access to directly input all necessary subaward information. There will be no more waiting periods or delays for the subaward information to be auto loaded or accessed.

Categories

Subrecipient Monitoring Reporting Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
16.610 Regional Information Sharing Systems $7.47M
21.016 Equitable Sharing $4,217