Finding Text
Finding 2025-001 – Timeliness of Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting Award information Cluster: N/A Grantor: U.S. Department of Energy Award name: Preventing Outages and Enhancing the Resilience of the Electric Grid Formula Grants to States and Indian Tribes Award number: DE-GD0000041 Award year: 2025 Assistance listing number: 81.254 Assistance listing title: Grid Resilience Grant Program 40101 (d) Pass-through entity: N/A Criteria The Federal Funding Accountability and Transparency Act (FFATA), as implemented through 2 CFR Part 170 and Appendix A to Part 170, requires recipients of Federal awards to report applicable first-tier subawards. Unless an exemption applies, recipients must report each first-tier subaward that equals or exceeds $30,000 in Federal funds, including subsequent modifications that cause a subaward to meet or exceed the reporting threshold. Subaward information is required to be reported no later than the end of the month following the month in which the subaward was issued. Effective March 8, 2025, FFATA subaward reporting functionality transitioned from FSRS.gov to SAM.gov. Condition Through our testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting compliance requirement, we selected 5 first-tier subawards for testing. We noted that the required subaward information for all selections had not been submitted by Sante Cooper for these selections along with other applicable subawards.. Following identification of the exception through our audit procedures, Santee Cooper submitted the required subaward information through the applicable Federal reporting system in Q3 2026. As such, the required reporting was completed subsequent to the applicable reporting deadlines and after the exceptions were identified during the audit. Cause Santee Cooper did not have an established process in place to identify and report applicable first-tier subawards under FFATA within the required reporting timeframe. As a result, the required subaward information was not timely reported through SAM.gov, and the subawards selected for testing were reported after the applicable reporting deadlines. Effect The lack of reporting of applicable first-tier subawards results in noncompliance with FFATA reporting requirements and delays the completeness and transparency of Federal spending information available to the public through USASpending.gov. Questioned costs None noted. Recommendation We recommend Santee Cooper establish and implement a formal FFATA reporting process to ensure applicable first-tier subawards are reported through SAM.gov within the required timeframe, including monitoring applicable reporting due dates and retaining documentation evidencing the completion and timeliness of the reporting. Repeat Finding from the Prior Year No Management’s views and corrective action plan Management’s view and corrective action plan are included at the end of this report after the summary schedule of prior audit findings and status.