Finding 47909 (2022-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2022-11-21

AI Summary

  • Core Issue: Missouri Chamber Foundation failed to report first-tier subawards of $25,000 or more as required by FFATA.
  • Impacted Requirements: Non-compliance with FFATA reporting obligations due to lack of awareness and inadequate training.
  • Recommended Follow-Up: Ensure ongoing registration and reporting in the FFATA Subaward Reporting System for all future payments to maintain compliance.

Finding Text

Criteria: In accordance with the requirements of the Federal Funding Accountability and Transparency Act (FFATA) (2CFR Part 170), direct recipients of grants are required to report first-tier of $25,000 or more to the Federal Funding Accountability and Transparency Act Reporting System. Condition: Missouri Chamber Foundation did not comply with the reporting requirements. Context: Missouri Chamber Foundation was unaware of the reporting requirements. In addition the Federal Project Officer did not report a finding in its enhanced desk monitoring review dated March 22, 2022. Effect: Missouri Chamber Foundation is not in compliance with FFATA reporting requirements. Cause of Condition: Insufficient and/or inadequate training of individual responsible for completing reporting requirements. Recommendation: Missouri Chamber Foundation should register in the FFATA Subaward Reporting System and enter first-tier subawards to date greater than $25,000. Missouri Chamber Foundation should continue reporting subawards going forward each time a payment is made to remain in compliance. Views of responsible officials and planned corrective actions: Management concurs with the above recommendation and has registered in the FSRS System and entered all subaward payments to date and will make this a part of their process each time a payment is made.

Corrective Action Plan

CORRECTIVE ACTION PLAN U.S. Department of Labor Employment and Training Administration: Missouri Chamber Foundation respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and Address of independent accounting firm: Evers & Company, CPA?s, L.L.C., 520 Dix Road, Jefferson City, Missouri, 65109 Audit Period: Fiscal Year Ended September 30, 2022 The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? FEDERAL AWARDS AUDIT Significant Deficiencies: 2022-003 Federal Funding Accountability and Transparency Act Reporting Recommendation: Missouri Chamber Foundation should register in the FFATA Subaward Reporting System and enter first-tier subawards to date greater than $25,000. Missouri Chamber Foundation should continue reporting subawards going forward each time a payment is made to remain in compliance. Response: Management concurs with the above recommendation and has registered in the FSRS System and entered all subaward payments to date and will make this a part of their process each time a payment is made. If the U.S. Department of Labor Employment and Training Administration has questions regarding this plan, please telephone Becky Wekenborg at 573-634-3511. Sincerely yours Becky Wekenborg Chief Financial Officer

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 624351 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
17.268 H-1b Job Training Grants $992,566