FAC Explorer

Finding 22747 (2022-002)

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Requirement
L
Questioned Costs
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Year
2022
Accepted
2022-11-29
Audit: 22723
Organization: Community Action Organization of Western New York, Inc. and Subsidiaries (CO)
Auditor: Capincrouse LLP

AI Summary

  • Core Issue: The Organization failed to report subgrant awards to the FFATA Subaward Reporting System.
  • Impacted Requirements: This non-compliance relates to 2 CFR Part 170 reporting standards.
  • Recommended Follow-Up: Implement policies for FFATA reporting in case subrecipients are involved in the future.

Finding Text

Federal Financial Accountability and Transparency Act (FFATA) Reporting U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES ALN #: 93.600 Federal Award Identification #: 02CH010329 Condition: The Organization did not report the subgrant awards to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Criteria: 2 CFR Part 170 Questioned Costs: $0 Context: The Organization provided approximately $2 million to one subrecipient from March 2021 through August 2021 when the Head Start agreement 02CH010329 ended. The Organization no longer has subrecipients as part of their Head Start program. Cause: The Organization was not familiar with the reporting requirements Effect: Non-compliance with requirements Identification as repeat finding, if applicable: not applicable Recommendation: Even though the Organization no longer has subrecipients for the Head Start program, we recommend that the Organization put policies in place to complete FFATA reporting if in the future they have subrecipients. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.

Corrective Action Plan

Federal Financial Accountability and Transparency Act (FFATA) Reporting Planned Corrective Action: Previous management was unaware of the requirement to file the above-mentioned report. As of August 31, 2021, CAO no longer has a subrecipients. Current management within CAO Fiscal Department will file the above-mentioned report by December 31, 2022 Person Responsible for Corrective Action Plan: Sharada Briggs, Chief Financial Officer Anticipated Date of Completion: December 2022

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.569 Community Services Block Grant Entitlement Subaward $1.95M
93.600 Early Head Start - Child Care Partnership $1.69M
93.575 Covid-19 Child Care and Development Block Grant Stabilization Grant $768,519
93.569 Covid-19 Community Services Block Grant Cares Supplemental $708,771
10.558 Child and Adult Care Food Program $501,025
93.600 Head Start and Early Head Start Program $333,007
84.287 Twenty-First Century Community Learning Centers Grant (stanley Makowski) $159,462
84.287 Twenty-First Century Community Learning Centers Grant (mckinley) $140,593
84.287 Twenty-First Century Community Learning Centers Grant (arthur O. Eve) $111,223
84.287 Twenty-First Century Community Learning Centers Grant (nurture Academy) $110,276
84.287 Twenty-First Century Community Learning Centers Grant (ecs,bps 17) $51,190
14.218 Community Development Block Grants/entitlement Grants - 2021 $22,086
14.218 Community Development Block Grants/entitlement Grants - 2022 $13,875