Finding Text
Criteria:
FEMA State Agreement, Section V. Reporting, (B) establishes that “the State shall submit performance progress reports in compliance with each program identified in the Agreement to the FEMA Regional Office 30 days after the end of the first quarter following the federal award date. Reports are due on January 30, April 30, July 30 and October 30.
Federal Acquisition Regulation clause 52.204-10 stablishes that prime contractor awarded a federal contract or order are required to file a FFATA sub-award report by the end of the month following the month in which the prime contractor awards any sub-contract greater than $30,000.
2CFR Chapter 1, Part 170 Reporting sub-award and executive compensation, prime awardees awarded a federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardee awards any sub-grant equal to or greater than $30,000.
Condition:
• • COR3 did not submit the required quarterly performance report for the quarter ended in September 2019 within the required period.
• • COR3 did not submit the required Federal Funding Accountability Transparency Act (FFATA) reports of July, August and November 2019 for the following contracts:
Cause:
Lack of procedures regarding a review of deadlines established for the submission of required reporting.
Effects:
Condition may result in noncompliance with the requirements for Reporting.
Questioned Costs:
None.
Identification as a repeat finding:
Second bullet is a repeat of a finding in the immediately prior year and was identified as third bullet in finding number 2019-05.
Recommendation:
We recommend management to establish calendars to review submission of required reporting in order to ascertain that all team members be aware of due dates.