Finding 525687 (2024-001)

Finding 2024-001: Failure to Comply with FFATA Reporting Requirements Information on the Federal Program: Assistance Listing Number 17.289 Criteria: The Federal Funding Accountability and Transparency Act (FFATA) requires recipients of Federal awards who issue subawards of $30,000 or more to report subaward information in the FFATA Subaward Reporting System (FSRS). This reporting ensures transparency in the use of Federal funds. Condition: During our audit, we noted that the Coalition did not file the required FFATA reports for subawards exceeding the $30,000 threshold within the required timeframe. Cause: Management indicated that the noncompliance occurred due to the lack of awareness of the FFATA reporting requirements. Effect: Failure to comply with FFATA reporting requirements reduces transparency in the use of Federal funds and could potentially impact the Coalition's eligibility for future funding. Questioned Costs: None Context: 1 out of 1 samples tested failed to comply with FFATA reporting requirements. Recommendation: We recommend that the Coalition establish and implement controls to ensure compliance with FFATA reporting requirements. This may include training staff responsible for grant compliance and performing periodic reviews to verify that all applicable subawards are reported in FSRS in a timely manner. During the audit, management filed the report upon identification of the issue.