Finding 35132 (2022-001)

Finding #2022-001 Program Title: Head Start Assistance Listing Number: 93.600 Award Numbers: 06CH011533/02, 06CH011533/03, 06CH010821-03, 06CH010821-04, 06HE001066-01 Federal Award Year: 10/1/2021 ? 9/30/2022 Federal Agency: U.S. Department of Health and Human Services Reporting Type of Finding: Other Noncompliance and Significant Deficiency Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). This reporting (per 2 CFR Part 170, Appendix A, Section 1, paragraph 2Iii) must be made no later than the end of the month following the month in which the obligation or modification was made to http://www.fsrs.gov. Condition: For one (1) of two (2) first-tier subawards tested, the City did not report the subaward information to FSRS timely. Questioned Costs: None Context: For the one (1) exception noted, the subaward was reported to FSRS twenty-three (23) days after the due date. The sampling method used was not statistically valid. Transactions Tested Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements 2 0 1 0 0 Dollar Amount of Tested Transactions Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements $14,304,982 $0 $1,049,999 $0 $0 Effect: Lack of compliance with timely reporting of subawards awarded or modified could result in loss of funding. Cause: For the one (1) exception, the subaward was amended in January 2022 and improperly included with the February 2022 subawards and reported in March 2022, instead of being included with the January subawards to be reported in February 2022. Repeat Finding: No Recommendation: We recommend that the City of San Antonio Department of Human Services incorporate procedures to address tracking of subaward amendments to ensure timely reporting to FSRS. Views of responsible officials: The City agrees with the recommendation. The delay was due to a break in the communication between the responsible division and fiscal regarding final contract execution dates, this resulted in a 23-day delay reporting in FFATA.