Finding Text
FFATA Reporting ALN Number and Year: 1H79SM0888601-01, 09/30/2023-09/29/2024; H79SM088601-01 M001, 09/30/2024-09/30/2025 Federal Agency: U.S. Department of Health and Human Services Condition: The Organization failed to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Criteria: 2 CFR Part 170 Reporting Subawards and Executive Compensation requires grant recipients to report first-tier subawards resulting in an obligation of $30,000 or more in federal funds to the Federal Funding Accountablity and Transparency Act Subaward Reporting System (FSRS) no later than the end of the month following the month in which the obligation was made. Cause: Inadequate policies and procedures exist which lead to the noncompliance. Effect: Two subawards totaling $219,623 for 1H79SM088601-01 and $267,495 for H79SM088601-01 M001, respectively, both of which were greater than $30,000 were not reported in accordance with the criteria. Recommendation: Establish policies and procedures to ensure reporting of first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) on a timely basis. Questioned Cost: None Views of Responsible Officials and Planned Corrective Action: The Organization agrees with the finding an will establish policies and procedures to ensure reporting of first-tier subawards of $30,000 or more to the Federal Funding and Transparency Act Subaward Reporting System (FSRS).