Finding Text
2023-005: U.S. Department of Agriculture
Soil and Water Conservation
Assistance Listing #10.902
Reporting
Material Weakness in Internal Control over Compliance and Material Non-Compliance
Grant Award Number: NR230436XXXXC017
Criteria: The OMB requires that, in accordance with the Federal Funding Accountability and Transparency Act (FFATA), prime award recipients must report on federal funds distributed to first-tied subrecipients no later than the end of the month following the month in which the obligation was made. The information is to be reported using the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS).
Condition: Due to an error with the online submission portal, Wallowa Resources was unable to submit the required information to FSRS.
Cause: While Wallowa Resources has a formal policy for ensuring reporting is completed timely, the error with the online submission portal prevented the reports from being submitted. Wallowa Resources contacted the designated federal agreements officer, and has not received a response.
Effect: Wallowa Resources is outside the USDA Terms and Conditions included in the Notice of Award.
Questioned Costs: None
Context/Sampling: There were four subrecipients within the scope of this audit, all of which were assessed and were not submitted.
Repeat Finding from
Prior Year: No
Recommendation: We recommend Wallowa Resources work with the FSRS to resolve the system error and submit the report for activity occurred in the year ended December 31, 2023 and for future obligations to first-tier subrecipients in a timely manner.
Views of Responsible
Officials: Management agrees with the finding.