Finding 485661 (2023-002)

Criteria: Management is responsible for reporting each action that equals or exceeds $30,000 in Federal funds for a subaward to a non-Federal entity or Federal agency, to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) per 2 CFR 170.200. Condition: During our audit, we noted that the Organization’s subaward agreements and modifications subject to reporting under the Federal Funding Accountability and Transparency Act were not submitted to the FSRS as required. Out of 8 subrecipients, 1 was tested and it was found to have not been reported to the FSRS. Statistical sampling was not used; however, sampling was determined using AICPA approved guidelines. Cause: The FFATA reporting required was not filed due to lack of internal controls to ensure reporting requirements are met. Context: There was significant turnover in key management roles that resulted in the reporting requirement being missed. Effect: The FFATA report was not filed in the FSRS system. Questioned costs: There are no questioned costs associated with this finding. Repeat finding: This is a repeat finding from 2021. Recommendation: We recommend that internal controls be put in place to track and review reporting requirements to ensure supervision of report submissions. A calendar should be maintained of reporting requirements and related deadlines. Views of Responsible Officials and Corrective Action Plan (unaudited): See Corrective Action Plan.