Finding 522645 (2024-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-02-10
Audit: 341893
Organization: National Park Trust, Inc. (MD)

AI Summary

  • Core Issue: The Trust failed to report subawards over $30,000 to the FFATA Subaward Reporting System on time.
  • Impacted Requirements: Non-compliance with 2 CFR Section 200.332 regarding FFATA reporting for fiscal year 2024.
  • Recommended Follow-Up: Management should ensure timely FFATA reporting for all subawards and include reporting clauses in future sub-awards.

Finding Text

U.S. Department of the Interior National Park ServiceFinding Number 2024-001, Instance of Non-Compliance Reporting, Assistance Listing # 15.954, Questioned Cost $0Criteria: According to 2 CFR Section 200.332, all awardees of applicable grants and cooperative agreements are required to report to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System (FSRS) on all subawards over $30,000.Condition: The Trust did not provide timely FFATA reporting for ALN #15.954 subawards subject to the FFATA reporting requirements. Context: This is a condition identified based on review of 2 CFR Section 200.332. Cause: The Trust was not aware of this reporting requirement. Effect: The Trust is not in compliance with FFATA reporting requirements for the fiscal year 2024. Identification of a Repeat Finding: This is not a repeat finding. Recommendation: We suggest that management review all awards for subrecipients and ensure that FFATA reporting is completed in a timely manner for subawards subject to the requirements. Views of Responsible Officials: The Trust agrees with the finding. Planned Corrective Action: The Trust will review all subawards for subrecipients and ensure that FFATA reporting is completed in a timely manner for subawards subject to the requirements. The Trust will add a clause in the Sub-awards stating this requirement and will submit FFATA reports immediately upon subaward disbursement. Responsible Official: Mike Hoehn, Senior Director of Finance and Administration. Anticipated Completion Date: This was completed on November 22, 2024.

Corrective Action Plan

Funding Agency: U.S. Department of the Interior National Park Service. Assistance Listing Number: 15.954. Finding: Reporting - The Trust did not provide timely Federal Funding Accountability and Transparency Act (FFATA) reporting for ALN #15.954 subawards subject to the FFATA reporting requirements. Corrective Action Plan: The Trust agrees with the finding. The Trust will review all subawards for subrecipients and ensure that FFATA reporting is completed in a timely manner for subawards subject to the requirements. The Trust will add a clause in subawards stating this requirement and will submit FFATA reports immediately upon subaward disbursement. Responsible Official: Mike Hoehn, Senior Director of Finance and Administration Anticipated Completion Date: November 22, 2024

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 522646 2024-001
    Significant Deficiency
  • 522647 2024-001
    Significant Deficiency
  • 522648 2024-001
    Significant Deficiency
  • 1099087 2024-001
    Significant Deficiency
  • 1099088 2024-001
    Significant Deficiency
  • 1099089 2024-001
    Significant Deficiency
  • 1099090 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.699 Partnership Agreements $180,473
11.454 Unallied Management Projects $60,615
15.930 Chesapeake Bay Gateways Network $29,284
15.954 National Park Service Conservation, Protection, Outreach, and Education $23,440