Finding Text
Finding Reference Number: 2025-002 FFATA Reporting Finding. Title and CFDA Number of Federal Program: 84.351A – Assistance for Arts Education - R&D Cluster. Type of Finding: Federal Award Finding. Finding Resolution Status: In Process. Criteria: Recipients of Federal awards are required to report first tier subawards of $30,000 or more into FSRS, including key data elements, in accordance with 2 CFR Part 170 and the reporting requirements incorporated into 2 CFR 200.516(a). Statement of Condition: The Organization did not submit the required Federal Funding Accountability and Transparency Act (FFATA) subaward report in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS.gov) for applicable first tier subawards. This reporting is required no later than the last day of the month following the month in which the subaward obligation was made, per the Transparency Act requirements referenced in 2 CFR Part 200 the Compliance Supplement. Cause: The Organization did not complete or submit the required FFATA report in FSRS.gov for the applicable subaward(s). Effect or Potential Effect: Failure to report subawards in FSRS.gov results in noncompliance with FFATA reporting requirements. As a result, the Federal awarding agency and pass through entities may lack necessary transparency regarding the entity’s subaward activity. Questioned costs - None identified. Reportable Views of Responsible Officials: See Corrective Action Plan. Identification of Repeat Findings - This is not a repeat finding. Recommendation: Management should establish and implement procedures to ensure that all first tier subawards subject to FFATA are reported timely and accurately into FSRS.gov, consistent with Federal requirements.