FAC Explorer

Finding 526022 (2024-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-03-07
Audit: 345168
Organization: Great Lakes Commission (MI)
Auditor: Rehmann Robson LLC

AI Summary

  • Core Issue: The Commission failed to report required subawards of $30,000 or more through the FSRS as mandated by FFATA.
  • Impacted Requirements: Noncompliance with federal FFATA reporting requirements due to inadequate internal controls.
  • Recommended Follow-Up: Review and update procedures for timely FFATA reporting to ensure compliance with all key data elements.

Finding Text

2024-001 – Federal Funding Accountability and Transparency Act (FFATA) Reporting Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Controls over Compliance. Federal program(s) U.S. Department of Agriculture - Soil & Water Conservation (ALN 10.902); Direct award; All project numbers. U.S. Department of Interior - Great Lakes Restoration (ALN 15.662); Direct award; All project numbers. Criteria. Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), direct recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Direct recipients must report key data elements by registering through the FSRS and reporting subaward data through that system. Direct recipients that are awarded a federal grant are required to file a FFATA subaward report by the end of the month following the month in which the prime awardee awards any sub-grant equal to or greater than $30,000. Condition. The Commission did not submit the required key data elements through the FSRS reporting system as required by the Uniform Guidance. Cause. The Commission does not have the proper internal controls in place to ensure that FFATA reporting is completed promptly in accordance with the requirements of the Uniform Guidance. Effect. The Commission did not follow federal requirements for FFATA reporting through the FSRS and as a result has not completed the appropriate sub-award reporting that is required for direct recipients. Questioned Costs. None. Recommendation. We recommend that the Commission review its procedures for FFATA reporting through FSRS and ensure that all key data elements are reported timely moving forward. View of Responsible Officials. Management concurs with the finding. The Commission will ensure that its procedures for FFATA reporting on all required grants are updated to ensure future compliance with this requirement.

Corrective Action Plan

Auditor Description of Criteria, Condition, and Effect: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), direct recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Direct recipients must report key data elements by registering through the FSRS and reporting subaward data through that system. Direct recipients that are awarded a federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardee awards any sub-grant equal to or greater than $30,000. The Commission did not submit the required key data elements through the FSRS reporting system as required by the Uniform Guidance. As a result, the Commission did not follow federal requirements for FFATA reporting through the FSRS and as a result has not completed the appropriate sub-award reporting that is required for direct recipients. Auditor Recommendation: We recommend that the Commission review its procedures for FFATA reporting through FSRS and ensure that all key data elements are reported timely moving forward. Corrective Action: Management concurs with the finding. The Commission will ensure that its procedures for FFATA reporting on all required grants are updated to ensure future compliance with this requirement. Responsible Person: Joseph Bertram, Financial Operations Manager. Anticipated Completion Date: June 30, 2025.

Categories

Subrecipient Monitoring Reporting Significant Deficiency

Other Findings in this Audit

  • 526023 2024-001
    Significant Deficiency
  • 526024 2024-001
    Significant Deficiency
  • 526025 2024-001
    Significant Deficiency
  • 526026 2024-001
    Significant Deficiency
  • 526027 2024-001
    Significant Deficiency
  • 526028 2024-001
    Significant Deficiency
  • 526029 2024-001
    Significant Deficiency
  • 526030 2024-001
    Significant Deficiency
  • 526031 2024-001
    Significant Deficiency
  • 526032 2024-001
    Significant Deficiency
  • 526033 2024-001
    Significant Deficiency
  • 526034 2024-001
    Significant Deficiency
  • 526035 2024-001
    Significant Deficiency
  • 526036 2024-001
    Significant Deficiency
  • 526037 2024-001
    Significant Deficiency
  • 526038 2024-001
    Significant Deficiency
  • 526039 2024-001
    Significant Deficiency
  • 526040 2024-002
    Significant Deficiency
  • 526041 2024-002
    Significant Deficiency
  • 526042 2024-002
    Significant Deficiency
  • 526043 2024-002
    Significant Deficiency
  • 526044 2024-002
    Significant Deficiency
  • 526045 2024-002
    Significant Deficiency
  • 526046 2024-002
    Significant Deficiency
  • 526047 2024-002
    Significant Deficiency
  • 526048 2024-002
    Significant Deficiency
  • 526049 2024-002
    Significant Deficiency
  • 526050 2024-002
    Significant Deficiency
  • 526051 2024-002
    Significant Deficiency
  • 526052 2024-002
    Significant Deficiency
  • 526053 2024-002
    Significant Deficiency
  • 526054 2024-002
    Significant Deficiency
  • 526055 2024-002
    Significant Deficiency
  • 526056 2024-002
    Significant Deficiency
  • 526057 2024-002
    Significant Deficiency
  • 526058 2024-002
    Significant Deficiency
  • 526059 2024-002
    Significant Deficiency
  • 526060 2024-002
    Significant Deficiency
  • 526061 2024-002
    Significant Deficiency
  • 526062 2024-002
    Significant Deficiency
  • 526063 2024-002
    Significant Deficiency
  • 1102464 2024-001
    Significant Deficiency
  • 1102465 2024-001
    Significant Deficiency
  • 1102466 2024-001
    Significant Deficiency
  • 1102467 2024-001
    Significant Deficiency
  • 1102468 2024-001
    Significant Deficiency
  • 1102469 2024-001
    Significant Deficiency
  • 1102470 2024-001
    Significant Deficiency
  • 1102471 2024-001
    Significant Deficiency
  • 1102472 2024-001
    Significant Deficiency
  • 1102473 2024-001
    Significant Deficiency
  • 1102474 2024-001
    Significant Deficiency
  • 1102475 2024-001
    Significant Deficiency
  • 1102476 2024-001
    Significant Deficiency
  • 1102477 2024-001
    Significant Deficiency
  • 1102478 2024-001
    Significant Deficiency
  • 1102479 2024-001
    Significant Deficiency
  • 1102480 2024-001
    Significant Deficiency
  • 1102481 2024-001
    Significant Deficiency
  • 1102482 2024-002
    Significant Deficiency
  • 1102483 2024-002
    Significant Deficiency
  • 1102484 2024-002
    Significant Deficiency
  • 1102485 2024-002
    Significant Deficiency
  • 1102486 2024-002
    Significant Deficiency
  • 1102487 2024-002
    Significant Deficiency
  • 1102488 2024-002
    Significant Deficiency
  • 1102489 2024-002
    Significant Deficiency
  • 1102490 2024-002
    Significant Deficiency
  • 1102491 2024-002
    Significant Deficiency
  • 1102492 2024-002
    Significant Deficiency
  • 1102493 2024-002
    Significant Deficiency
  • 1102494 2024-002
    Significant Deficiency
  • 1102495 2024-002
    Significant Deficiency
  • 1102496 2024-002
    Significant Deficiency
  • 1102497 2024-002
    Significant Deficiency
  • 1102498 2024-002
    Significant Deficiency
  • 1102499 2024-002
    Significant Deficiency
  • 1102500 2024-002
    Significant Deficiency
  • 1102501 2024-002
    Significant Deficiency
  • 1102502 2024-002
    Significant Deficiency
  • 1102503 2024-002
    Significant Deficiency
  • 1102504 2024-002
    Significant Deficiency
  • 1102505 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
15.808 U.s. Geological Survey Research and Data Collection $260,652
15.662 Great Lakes Restoration $89,583
11.469 Congressionally Identified Awards and Projects $55,258
15.608 Fish and Wildlife Management Assistance $50,107
11.407 Interjurisdictional Fisheries Act of 1986 $10,781
11.463 Habitat Conservation $913
10.902 Soil and Water Conservation $796