Finding Text
Finding 2025-001: Non-Compliance with Federal Fund Accountability and Transparency Act Information on the Federal Programs: 98.001 (Helping Survivors Heal) Criteria or Specific Requirement: In accordance with 2 CFR Chapter 1, Part 170, prime awardees of a Federal grant are required to file a 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. Condition: We identified two of two instances tested in which CVT did not submit a sub-recipient's FFATA report in a timely manner. Cause: CVT was made aware of the FFATA reporting requirement in February 2025, at which time FFATA reports were submitted for all sub-recipients in place. Effect or Potential Effect: CVT was not in compliance with FFATA reporting requirements. Questioned Costs: None noted as this compliance requirement is a administrative reporting requirement that does not impact cost eligibility. Context: We performed statistical sampling procedures over CVT's sub-recipients required to be reported under FFATA. We consider this sample representative of the population. Identification as a Repeat Finding, if Applicable: Refer to finding 2024-001. Recommendation: We recommend that CVT clearly communicate FFATA reporting requirements to responsible staff, and conduct regular trainings to ensure that there is an understanding of requirements to be in compliance with FFATA.