Finding 529197 (2024-001)

Agency: U.S. Department of Health and Human Services Assistance Listing Number: 93.493 Program: Community Funded Projects (Saving Lives!) Criteria: The Organization should have controls in place to ensure that sub-award information is properly reported in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) in accordance with Uniform Guidance. Condition: The Organization's internal controls failed to identify the Federal Funding Accountability and Transparency Act requirements for the award. Cause: Management was unaware of the requirement. Effect: Information was not submitted to the FSRS in a timely manner. Questioned costs: There were no questioned costs. Context: All sub-awards subject to Federal Funding Accountability and Transparency Act requirements must be reported within the FSRS portal in a timely manner. Recommendation: We recommend management gain an understanding of the Federal Funding Accountability and Transparency Act reporting requirements and implement controls to ensure all reporting requirements with FSRS are completed accurately and timely. Management's Response: Management agrees with the audit finding detected during the fiscal year ended May 31, 2024. Management has implemented procedures around FSFR reporting to ensure that sub-awards subject to the Federal Funding Accountability and Transparency Act are reported within the FSRS portal accurately and timely.