Finding 41991 (2022-001)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-04-10

AI Summary

  • Core Issue: USCRI failed to report first-tier sub-awards of $30,000 or more as required by FFATA.
  • Impacted Requirements: Lack of controls led to non-compliance with FFATA reporting obligations.
  • Recommended Follow-Up: Management should review all active sub-awards and implement controls to ensure timely and accurate reporting in FSRS.

Finding Text

Criteria Under 2 CFR Part 170, recipients of grants or cooperative agreements are required to report first-tier sub-awards of $30,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Sub-award Reporting System (FSRS). Through FSRS, the recipient is responsible for submitting key data elements including sub-awardee name, DUNS number, amount of sub-award, sub-award obligation/action date, date of report submission, sub-award number, project description, and names and compensation of highly compensated officers. Condition USCRI does not have controls in place to ensure that FFATA reporting requirements were met. As a result, USCRI did not submit the required data on its first-tier sub-awards. Context We requested a sample of the FFATA reporting for USCRI?s major programs, but we were not provided with the reports as they had not been completed. Our sample of the first-tier sub-award was not a statistically valid sample. Cause USCRI?s management was unaware of the FFATA reporting requirements within the FSRS system. Effect USCRI was not in compliance with the FFATA reporting requirements. Repeat Finding No Questioned Costs None Recommendation We recommend that management review all active sub-awards for the year ended September 30, 2022, and submit the required data elements within the FSRS system. Furthermore, we recommend that USCRI?s management design control procedures to ensure all reporting requirements are identified and submitted in a timely fashion. Views of Responsible Officials and Planned Corrective Action See Corrective Action Plan.

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 41989 2022-001
    Material Weakness
  • 41990 2022-001
    Material Weakness
  • 618431 2022-001
    Material Weakness
  • 618432 2022-001
    Material Weakness
  • 618433 2022-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
19.510 U.s. Refugee Admissions Program $36.79M
93.676 Unaccompanied Alien Children Program $35.37M
93.567 Refugee and Entrant Assistance_voluntary Agency Programs $24.32M
93.598 Services to Victims of A Severe Form of Trafficking $8.08M
93.086 Healthy Marriage Promotion and Responsible Fatherhood Grants $1.17M
16.320 Services for Trafficking Victims $259,326
21.023 Emergency Rental Assistance Program $193,989
16.575 Crime Victim Assistance $163,099
93.583 Refugee and Entrant Assistance_wilson/fish Program $160,648
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $107,533
93.323 Covid-19 - Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $82,620
93.576 Refugee and Entrant Assistance_discretionary Grants $76,871
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $70,871
93.569 Community Services Block Grant $64,080
14.231 Emergency Solutions Grant Program $48,297
10.575 Farm to School Grant Program $48,083
10.311 Beginning Farmer and Rancher Development Program $41,785
93.566 Refugee and Entrant Assistance_state Administered Programs $39,765
84.425 Education Stabilization Fund $30,051
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $12,521
93.268 Immunization Cooperative Agreements $9,803
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $6,745
14.218 Community Development Block Grants/entitlement Grants $6,195
94.013 Volunteers in Service to America $4,308