FAC Explorer

Finding 1158233 (2024-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-09-30
Audit: 370124
Organization: Hawaii Public Health Institute (HI)
Auditor: Cw Associates CPAS

AI Summary

  • Core Issue: FFATA sub-award reports were not filed on time as required by federal regulations.
  • Impacted Requirements: Prime awardees must report any sub-awards over $30,000 by the end of the following month.
  • Recommended Follow-up: Establish processes to identify applicable sub-awards and ensure timely, accurate FFATA reporting.

Finding Text

Criteria – Per the Code of Federal Regulations (CFR), 2 CFR Chapter 1, Part 170, a prime awardee of a federal grant is required to file a Federal Funding Accountability and Transparency Act (FFATA) sub-award report by the end of the month following the month in which the prime awardee awards any sub-award equal to or greater than $30,000 in Federal funds that does not include recovery funds. Statement of Condition – The required FFATA reporting was not completed prior to the filing deadline. Questioned Costs – N/A Cause and Effect – Management of the Institute was unaware of the FFATA reporting requirement. Recommendation – Develop processes and procedures in order to identify the subawards that are subject to the FFATA reporting requirements, to ensure that the FFATA reporting is reviewed and approved for completeness and accuracy, and that the FFATA reporting is filed in a timely manner.

Corrective Action Plan

Federal Funding Accountability and Transparency Act (FFATA) Filing for Subawards. Assistance Listing No. 93.493 Congressional Directives: Kupuna Support Navigator Program (KSNP) The KSNP project manager and senior management reviewed and submitted the FFATA required reporting, which included the subrecipient's name, subaward date, and subaward amount on SAM.gov website prior to the completion of this federal grant, which ended on June 30, 2025. The funder confirmed receipt of our reporting and did not specify any implications for late submission. As recommended by the auditors, HIPHI has developed a process to help identify the subawards subject to the FFATA reporting requirements prior to the start of the grant, and to ensure that reporting is reviewed, approved for completeness and accuracy, and filed in a timely manner. The Director of Finance, Finance and Accounting Manager, Program Managers and contract signers will be responsible for implementing these corrective actions by the end of 2025.

Categories

Subrecipient Monitoring Reporting

Programs in Audit

ALN Program Name Expenditures
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $1.17M
93.493 Congressional Directives $1.10M
93.495 Community Health Workers for Public Health Response and Resilient $545,997
93.387 National and State Tobacco Control Program $399,061
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $205,804
10.310 Agriculture and Food Research Initiative (afri) $196,970
93.307 Minority Health and Health Disparities Research $182,326
93.185 Immunization Research, Demonstration, Public Information and Education Training and Clinical Skills Improvement Projects $157,494
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $154,000
93.276 Drug-Free Communities Support Program Grants $85,230
10.225 Community Food Projects $82,596
66.309 Surveys, Studies, Investigations, Training and Special Purpose Activities Relating to Environmental Justice $76,302
93.310 Trans-Nih Research Support $75,182
93.516 Public Health Training Centers Program $68,315
93.988 Cooperative Agreements for Diabetes Control Programs $60,000
14.218 Community Development Block Grants/entitlement Grants $49,233
32.011 Affordable Connectivity Outreach Grant Program $38,539
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $33,666
93.130 Cooperative Agreements to States/territories for the Coordination and Development of Primary Care Offices $28,802
94.013 Americorps Volunteers in Service to America 94.013 $25,528
93.334 The Healthy Brain Initiative: Technical Assistance to Implement Public Health Actions Related to Cognitive Health, Cognitive Impairment, and Caregiving at the State and Local Levels $16,957
10.575 Farm to School Grant Program $16,088
93.426 The National Cardiovascular Health Program $14,677
10.664 Cooperative Forestry Assistance $13,336
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $10,000
93.913 Grants to States for Operation of State Offices of Rural Health $4,502