Finding 48741 (2022-001)

-
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-07-27

AI Summary

  • Core Issue: The Center failed to file required FFATA sub-award reports for sub-grants over $30,000.
  • Impacted Requirements: Compliance with FFATA reporting guidelines for federal grants, specifically for awards made after August 13, 2020.
  • Recommended Follow-Up: Develop and implement a policy and procedures to ensure future compliance with FFATA reporting requirements.

Finding Text

Information on the Federal Program: U.S. Department of Commerce, Economic Development Administration, Economic Adjustment Assistance, Assistance Listing Number: 11.307, Period of Performance: July 1, 2021 ? June 30, 2024 Criteria: Prime recipients awarded a new federal grant greater than or equal to $30,000 are subject to FFATA sub-award reporting requirements as outlined in the Office of Management and Budgets guidance issued August 13, 2020. The prime recipient is required to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any sub-grant greater than or equal to $30,000. Condition: The Center did not file a FFATA sub-award report for sub-grants greater than or equal to $30,000. Questioned Costs: There were no questioned costs identified. Cause: The Center did not have a policy and procedures in place to ensure compliance with the FFATA reporting requirement. Effect: The Center did not meet the FFATA reporting requirement. Context: There were two subrecipients for which the Center did not file a FFATA sub-award report. Identification as a repeat finding: This finding is not a repeat finding for the Center. Recommendation: We recommend for the Center to develop a policy and procedures to ensure compliance with the FFATA reporting requirement. Views of responsible individuals and planned corrective action: On June 28, 2023, the Vice President of Finance of the Center filed the FFATA sub-award report for sub-grants greater than or equal to $30,000.

Corrective Action Plan

Identifying Number: 2022-001 Finding: The Center did not file a FFATA sub-award report for sub-grants greater than or equal to $30,000. The Center did not have a policy and procedures in place to ensure compliance with the FFATA reporting requirement. Corrective Actions Taken or Planned: On June 28, 2023, the Vice President of Finance of the Center filed the FFATA sub-award report for sub-grants greater than or equal to $30,000.

Categories

Subrecipient Monitoring Period of Performance Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
11.307 Economic Adjustment Assistance $538,986
23.002 Appalachian Area Development $245,000
11.611 Manufacturing Extension Partnership $160,896