Finding Text
U.S. Department of Health and Human Services
Assistance Listing No. 93.912
Rural Health Care Services Outreach, Rural Health Care Network Development and Small Health Care Provider Quality Improvement Program
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, hereafter referred to as the “Transparency Act” 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)
Condition: The Organization failed to file FFATA reporting submissions for the fiscal year ended December 31, 2023.
Questioned Costs: Not Applicable
Context: The Organization did not report the subaward information for the 6 subrecipients that received over $30,000 each and approximately $482,000 in total passed through in fiscal year 2023.
Effect: The Organization did not report the subaward information as required.
Cause: The Organization did not have adequate controls or procedures in place to identify the applicalbe reporting requirements and ensure the information was filed accurately and timely.
Identification as a Repeat Finding: Not applicable.
Recommendation: We recommend implementing procedures and controls to ensure reporting requirements are monitored and required reports are filed by their respective due dates as required by the grant agreement and Uniform Guidance.
Views of Responsible Officials and Planned Corrective Actions:
Management concurs with the finding and recommendation. See separate report for planned corrective actions.