Finding Text
Finding 2023‐003:
Information on the Federal Program: Assistance Listing Number 81.086— Upper Midwest Inter‐Tribal EV Charging
Community Network.
Compliance Requirement: Reporting
Type of Finding: Noncompliance and significant deficiency in internal control over compliance.
Criteria: 2 CFR Part 170, Appendix A item I. a. 1: you must report, in the Federal Funding Accountability and
Transparency Act Subaward Reporting System (FSRS) at fsrs.gov, each action that obligates $25,000 or more in
Federal funds for a subaward to an entity no later than the end of the month following the month in which the
obligation was made. Data elements which must be reported include subawardee name, subawardee DUNS #,
amount of subaward, subaward obligation/action date, subaward number and subaward project description.
Condition: Per client inquiry and review of usaspending.gov, the subaward of DE‐EE0009865 to American Lung
Association had not been reported in FSRS.
Causes: Controls were not in place to ensure reporting of subawards to FSRS.
Effect or Potential Effect: The subaward to American Lung Association, effective March 1, 2022, for the amount of
$5,583,789, crossing three budget periods from March 1, 2022 to May 31, 2025 was not reported in FSRS. Of this
award, $498,051 was passed through to the subrecipient in the year ended December 31, 2023.
Questioned Costs: None
Context: The award to American Lung Association was the only subaward related to the 2023 federal expenditures
and was therefore selected for testing.
Repeat Finding: No
Recommendation: We recommend the organization adopt processes and controls to ensure FSRS reporting is
completed on a timely basis for all subawards.
Views of Responsible Officials: Agree.