Finding Text
Finding 2025-002 Federal Funding Accountability and Transparency Act Subaward Reporting Information on the Federal Programs: Federal Agency(ies): Department of Health and Human Services Federal Program(s): Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation’s Health Assistance Listing Number(s): 93.421 Pass-through Entity (if Applicable): None for the awards impacted by the finding. Award Identification Number and Year: 6 NU38PW0000-01-02, 5 NU38PW000033-02-01. Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): The Federal Funding Accountability and Transparency Act (FFATA), as implemented through 2 CFR Part 170, requires recipients of applicable Federal awards to report information on first-tier subawards to the FFATA Subaward Reporting System no later than the end of the month following the month in which the subaward was obligated. Timely reporting is required to ensure transparency and public accountability for the use of Federal funds.Condition: BCHC did register their subawards in the Federal Funding Accountability and Transparency Act Subaward Reporting System. However, the reports were submitted late. Cause: The Organization did not have adequate procedures in place to ensure that first-tier subawards were reported to the FFATA Subaward Reporting System within the required timeframe. Specifically, the reporting process was not adequately monitored to ensure compliance with the established reporting deadlines. Effect or Potential Effect: Late reporting reduces the timeliness of information available to the public and Federal agencies, which may impair transparency and accountability over Federal expenditures. Questioned Costs: None noted Context: Only one subrecipient was reported by BCHC on the Schedule of Federal Awards. Identification as a Repeat Finding, if Applicable: Not applicable Recommendation: We recommend that BCHC update its policies and procedures to ensure all first tier subawards in excess of $30,000 are accurately and timely registered with the Federal Funding Accountability and Transparency Act Subaward Reporting System. In addition, BCHC should ensure any subawards are reported within the required time-frame. The list of data elements that are required to be reporting for each subaward in excess of $30,000 includes the following: Subaward Date; Subawardee DUNS #; Amount of Subaward; Subaward Obligation/Action Date; Date of Report Submission; Subaward Number