Finding Text
Finding 2024-003: Reporting
Agency and award: U.S. Department of State - Education and Leadership Development for Young Afghan Women: CFDA No. 19.801
Questioned costs: None.
Criteria: The Federal Funding Accountability and Transparency Act, as codified in 2 CFR Part 170, requires prime awardees awarded a federal grant to file a Federal Funding Accountability and Transparency Act (FFATA) report when the prime awardee awards any sub-grant equal to or greater than $30,000.
Condition: During our testing of the subrecipient for the major program, we concluded management did not address the FFATA reporting requirements as part of its subrecipient monitoring policies.
Questioned Costs: No questioned costs identified.
Context: This is a condition identified during our testing of the compliance requirements for subrecipient monitoring. This internal control matter could result in noncompliance with certain federal awards.
Cause: Asian University for Women (AUW) Support Foundation did not comply with FFATA reporting requirements.
Effect: Failure to comply with the FFATA requirement may put the grant funding at risk due to noncompliance under the Uniform Guidance.
Recommendation: We recommend management immediately update its training to its program personnel to ensure FFATA requirements are clearly and accurately addressed; and any necessary FFATA filings are immediately filed.
Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plan