Finding Text
Assistance Listing Number, Federal Agency, and Program Name - 11.611, United States Department of Commerce (DOC), National Institute of Standards and Technology (NIST)
Federal Award Identification Number and Year - 70NANB20H067
Pass through Entity – Not applicable - Direct funded
Finding Type - Significant deficiency and material noncompliance with laws and regulations
Repeat Finding – No
Criteria – The Federal Funding Accountability and Transparency Act (FFATA), as amended by 6202 of Public La 110-252, requires a prime grant awardee to report its subgrants using the FFATA Subaward reporting System (FSRS) tool. The prime recipient will have until the end of the month plus one additional month after an award or sub-award is obligated to fulfill the reporting requirement.
Condition - The Organization did not have the appropriate controls in place over FFATA reporting and did not file the required reports.
Questioned Costs – Not Applicable
Identification of How Questioned Costs Were Computed - Not Applicable
Context - See the Finding template for chart/table
Cause and Effect - A process was not in place for the client to determine the required reports to be submitted under the grant.
Recommendation - The Organization must implement processes and controls to identify and comply with funding agency reporting requirements.
Views of Responsible Officials and Corrective Action Plan - A process has since been put in place to identify and adhere to required reporting requirements. The controller will gain access to the FFATA system to submit the reports.