Finding Text
Finding 2024-002 Material Weakness in Internal Control Over Compliance and Material Noncompliance - Reporting Identification of the federal program Agencies Award Numbers ALN 15.022 Tribal Self Governance Department of Interior GT-OSGT812- Year 2013 GT-OSGT812- Year 2017 GT-OSGT812- Year 2018 GT-OSGT812- Year 2019 GT-OSGT812- Year 2020 GT-OSGT812- Year 2021 GT-OSGT812- Year 2022 GT-OSGT812- Year 2023 GT-OSGT812- Year 2024 GT-OSGT812- Year 2025 Criteria In accordance with Uniform Guidance, AVCP must comply with the Federal Funding Accountability and Transparency Act reporting requirements. 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. AVCP is required to file a FFATA sub-award report by the end of the month following the month. Condition The Association did not report subaward data through FSRS for the program. Cause Proper controls were not in place to ensure compliance with the Federal Funding Accountability and Transparency Act reporting requirements. Effect or potential effect Noncompliance with the Federal Funding Accountability and Transparency Act reporting requirements. Questioned Costs None Identified. Context We noted that subaward data for all TSG sub-recipients were not reported per the requirements of the Federal Funding Accountability and Transparency Act. Identification as a Repeat Finding Yes, 2023-001. Recommendation We recommend AVCP, design and implement internal control procedures to ensure compliance with the Federal Funding Accountability and Transparency Act reporting requirements. Views of Responsible Official and Planned Corrective Action Management concurs with the finding. Management is reviewing the policy and procedure and updating process of reporting and clearly defining roles and responsibilities of all employees involved in the process. Management is also provided with additional training of the subaward policy for employees involved in the subaward process, with emphasis on the FFATA reporting requirements and roles and responsibilities.