Finding Text
Finding 2025-008: Reporting for Federal Fund and Accountability Transparency Act (Significant Deficiency) Federal Agency: National Institute of Health Federal Program: All of Us Research Program Assistance Listing Number: 93.368 Criteria: 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 three instances in which the Foundation did not submit a sub-recipient's FFATA report. Cause: The Foundation does not have internal policies or procedures outlining the FFATA requirements and management and staff within the Foundation were unaware of the requirement. Effect or Potential Effect: The Foundation 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 the Foundation's sub-recipients required to be reported under FFATA. We consider this sample representative of the population. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Foundation establish internal policies and procedures with respect to FFATA requirements, 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.