Finding Text
Information on the Federal Program(s): United States Department of the State Assistance Listing Number: 19.345 Assistance Listing Name: International Programs to Support Democracy, Human Rights and Labor Award Number:Direct Award Number Award Period SLMAQM21GR3097 July 15, 2021 through December 31, 2022 United States Department of the State Assistance Listing Number: 19.706 Assistance Listing Name: Partnership for Regional East Africa Counterterrorism Award Number: Direct Award Number Award Period SLMAQM20CA2264 September 28, 2020 through September 30, 2024 Criteria or Specific Requirement: The Federal Funding Accountability and Transparency Act, as codified in 2 CFR Part 170, requires prime awardees awarded a federal grant to file a Federal Funding Accountability and Transparency Act (FFATA) report when the prime awardee awards any sub-grant equal to or greater than $30,000. Condition: During our subrecipient testing for the major programs, we determined management did not address the FFATA reporting requirements as part of its subrecipient monitoring policies. Questioned Costs: No questioned costs identified. Context: This is a condition identified during BDO?s testing of the compliance requirements for subrecipient monitoring. This internal control matter could result in noncompliance with certain federal awards. Our sample was selected through a non-statistical method. Cause: The Organization did not comply with FFATA reporting requirements as there was not a control in place to ensure FFATA reporting was completed when required by 2 CFR Part 170. Effect: Failure to comply with the FFATA requirement may out the grant funding at risk due to noncompliance under the Uniform Guidance. Repeat Finding: This finding is a repeat finding from prior year. This was reported as finding 2021- 003 in the 2021 schedule of findings and questioned costs. Recommendation: We recommend management immediately update its training to its program personnel to ensure FFATA requirements are clearly and accurately addressed; and any necessary FFATA filings in arrears are immediately filed.