Finding Text
Finding 2023-002: Material Weakness over Subrecipient Reporting
Information on the Federal Program: Food and Drug Administration Research, CFDA 93.103
Criteria: Federal Funding Accountability and Transparency Act (FFATA) reports are required to be filed for subrecipients receiving direct awards in excess of $30,000 by the end of the month following the month the award is given.
Condition: HESI did not timely file the required FFATA report for a subrecipient receiving direct federal awards in excess of $30,000.
Cause: Due to a lack of controls surrounding the monitoring of FFATA reporting for subrecipients.
Effect: Failed to comply with compliance supplement requirements related to FFATA filing.
Questioned Costs: There were no material questioned costs identified.
Context: For 2023, the FFATA report not filed timely represents 100% of the total population of those
reports.
Repeat Finding: No.
Recommendation: We recommend management establish a control to identify when FFATA reporting is needed and to ensure the respective reports are filed on a timely basis. This can be done as a part of their existing subrecipient monitoring checklist.
Views of Responsible Officials and Planned Corrective Action: See management's response at the Corrective Action Plan on page 30.