Finding 512482 (2023-001)

Finding 2023-001: Subrecipient Reporting Federal Programs: Assistance Listing Number #98.001 Criteria: As noted in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS. Condition: JDN did not register their subawards in FSRS. Cause: JDN did not apply the latest compliance supplement issued by the Office of Management and Budget regarding subaward reporting requirements in FSRS. Effect or Potential Effect: JDN failed to provide the required reporting on subrecipients within FSRS in compliance with the Uniform Guidance. Questioned Costs: None noted. Context: JDN did not register subawards in excess of $30,000 with FSRS. Identification as a Repeat Finding, if Applicable: Not applicable. Recommendation: We recommend that JDN update its policies and procedures to ensure all first tier subawards in excess of $30,000 are accurately and timely registered in FSRS and JDN should ensure subawards are reported in FSRS within the required time-frame.