Finding 396197 (2023-001)

Finding 2023-001: Federal Funding Accountability and Transparency Act Reporting Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: N/A – Direct Award Program Name: Poison Center Support and Enhancement Grant Assistance Listing Number: 93.253 Award Number: 6 H4BHS15565-14-02 Category of Finding: Reporting Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), as codified in 2 CFR Part 170, direct recipients of grants are required to report first-tier subawards of $30,000 or more to the FFATA Subaward Reporting System (FSRS) no later than the end of the month following the month in which the subaward obligation was made. Condition/Context: During our testing of the reporting compliance requirement related to the Poison Center Support and Enhancement Grant, it was determined that FFATA reporting to FSRS was not done for the Association’s subrecipient. Cause: The Association’s internal controls failed to detect that FFATA reporting had not been performed. Effect: Failure to submit the required FFATA reports by the end of the month following an award given to a subrecipient results in noncompliance with 2 CFR Part 170 and could impact future funding. Questioned costs: None Repeat finding: No Recommendation: The Association should evaluate each award for applicability of FFATA reporting and establish internal controls to ensure proper submission of reports by the end of the month following an award given to a subrecipient. Management’s response: Management agrees with this finding. Please see corrective action plan attached.