Finding 52226 (2022-001)

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Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-28

AI Summary

  • Core Issue: The organization failed to report first-tier subawards exceeding $30,000 for the Navigator grant, violating FFATA requirements.
  • Impacted Requirements: Non-compliance with FFATA reporting obligations as outlined in the grant agreement.
  • Recommended Follow-Up: Review FFATA requirements and ensure all applicable subawards are reported to the FSRS moving forward.

Finding Text

2022-001: FFATA Reporting Federal Grantor: U.S. Department of Health and Human Services Pass-Through Grantor: N/A Federal Assistance Listing Number: 93.332 Program Title: Cooperative Agreement to Support Navigators in Federally-facilitated Exchanges Pass-through Entity Identifying Number: N/A Award Year: 2021-2022 Questioned Costs: None Criteria: The Federal Funding Accountability and Transparency Act (FFATA) implemented requirements at 2 CFR Part 170 that require recipients of direct grants and cooperative agreements from the federal government to report first-tier subawards of $30,000 or more. Recipients should report using the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The grant agreement for the organization?s Navigator grant awarded in September 2021 included an award term that requires FFATA reporting. Condition: The organization did not complete the required reporting for first-tier subawards on the Navigator 9 (NAVCA210402-01-01) grant award from the U.S. Department of Health and Senior Services. There were 5 subawards made to Area Agencies on Aging under this award totaling $379,574 that exceeded the $30,000 reporting threshold. Cause: The organization has had turnover in the Executive Director and contracted accounting positions in the past two fiscal years and the current management was not aware of the requirement. Effect: The organization was not in compliance with the terms and conditions of the grant agreement regarding reporting of subawards. Recommendation: We recommend that the organization review the requirements of FFATA and ensure that all applicable subawards made with federal funds are reported to FSRS as required.

Corrective Action Plan

We are working with our fiscal agent to complete the required reporting for first-tier subawards on the Navigator 9 grant. We will complete the missed reporting and develop a reporting schedule to comply with this requirement going forward.

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated and State Partnership Marketplaces $617,903
93.071 Medicare Enrollment Assistance Program $113,892
93.734 Empowering Older Adults and Adults with Disabilities Through Chronic Disease Self-Management Education Programs ? Financed by Prevention and Public Health Funds (pphf) $86,704
93.747 Elder Abuse Prevention Interventions Program $28,871