FAC Explorer

Finding 1225261 (2025-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2025
Accepted
2026-07-31
Audit: 408304
Organization: Transcen, Inc. (MD)
Auditor: K L HOFFMAN & COMPANY PC

AI Summary

  • Issue: The Organization did not report subrecipient award information in the FFATA system.
  • Requirements Impacted: Compliance with Federal grant award reporting procedures was not met.
  • Recommended Follow-Up: Enter the necessary subrecipient information in the FFATA system and enhance oversight of compliance procedures.

Finding Text

Condition: The Organization failed to enter information for the subrecipient award on the Federal Financial Accountability and Transparency Act (FFATA) subaward reporting system. Criteria: Procedures should be in place the ensure that all Federal grant award compliance requirements are met. Cause: Procedures were not in place to ensure compliance requirement was met. Effect: The Organization is not in compliance with the Federal Financial Accountability and Transparency Act. Recommendation: The Organization should enter the appropriate information for the subrecipient in the FFATA subaward reporting system. Views of Responsible Officials and Planned Corrective Actions: TransCen has established procedures to support FFATA compliance. Corrective actions focus on reinforcing consistent application of these procedures and strengthening oversight.

Corrective Action Plan

Finding (2025-001): TransCen did not consistently ensure that FFATA reporting requirements for applicable federal subawards were completed accurately and/or within required timeframes. Corrective Action: TransCen has established procedures to support FFATA compliance. Corrective actions focus on reinforcing consistent application of these procedures and strengthening oversight. • Responsibility & Oversight: Grants and Contracts Manager will serve as FFATA Compliance Coordinator. Accounting will perform a secondary review to confirm timely and accurate reporting. • Standardized Procedures: Existing procedures will be formalized to include identification of reportable subawards, required data elements, and reporting deadlines. • Checklist & Tracking: A FFATA checklist will be used during subaward issuance, and a centralized tracking log will monitor reporting status, due dates, and completion. • Training: Staff involved in grants administration will receive targeted FFATA training and periodic refreshers. • Ongoing Monitoring: Management will perform quarterly reviews of subawards to ensure compliance and address any exceptions in a timely manner. Implementation Timeline: Effective immediately, fully implemented by August 1, 2026 Responsible Official: Ann Deschamps, Mid Atlantic ADA Director Management Oversight: Laura Owens, President

Categories

Subrecipient Monitoring Reporting

Programs in Audit

ALN Program Name Expenditures
93.433 ACL NATIONAL INSTITUTE ON DISABILITY, INDEPENDENT LIVING, AND REHABILITATION RESEARCH $50,000
93.630 DEVELOPMENTAL DISABILITIES BASIC SUPPORT AND ADVOCACY GRANTS $20,853