Finding Text
Item 2025-002 – Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting Not Performed Type of Finding: Material weakness in Internal Control over Compliance; Other Matter Compliance Finding Federal Award Agency: Department of Commerce Pass-through Entity: N/A Federal Program: Habitat Conservation Assistance Listing Number: 11.463 Federal Award Identification Number: NA19NMF4630270; NA23NMF4630019; NA23NMF4630020; NA24NMFX463C0004-T1-01 Federal Award Year: Year ended June 30, 2025 Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended, hereafter referred as the “Transparency Act” that are codified in 2 CFR Parts 25 and 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to System for Award Management (SAM.gov). Condition: American Rivers failed to submit report for the new subrecipient awards under the Federal Funding Accountability and Transparency Act. This failure is a result of improper implementation and understanding of new requirements to submit such reporting under a new platform. The reports have been subsequently prepared, reviewed and submitted after the deadline. Cause: American Rivers was not aware of the change in filing systems and thus determined that they were no longer required to file. Effect: Incomplete data was available to the public on USASpending.gov, reducing federal spending transparency as intended by the Transparency Act. This noncompliance could also lead to a loss of federal funds. Questioned costs: None Context: FFATA reporting was not completed for any subawards made during the year. Repeat finding: No Recommendation: Reporting should be completed as soon as possible. When there are changes in the future, management should verify the changes by contacting the grantor organization to ensure compliance. Views of responsible officials: American Rivers agrees with the finding.