Finding 554487 (2024-001)

Finding 2024-001: Non-Compliance with Federal Fund Accountability and Transparency Act Information on the Federal Program: 14.276 Criteria or Specific Requirement: In accordance with 2 CFR Chapter 1, Part 170, prime awardees of 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 awardees awards any sub-award equal to or greater than $30,000 in Federal funds that does not include recovery funds. Condition: We identified one instance in which the Center did not submit a sub-recipient's FFATA report. Cause: The Center does not have the appropriate staffing in place to ensure compliance with this specific requirement. Effect or Potential Effect: The Center was not in compliance with FFATA reporting requirements. Questioned Costs: None noted. Context: We performed statistical sampling procedures over the Center's sub-recipients required to be reported under FFATA. We consider this sample representative of the population. 1 out of 1 samples were missing the FFATA requirement. Identification as a Repeat Finding, if Applicable: Not a repeat finding. Recommendation: We recommend that the Center clearly communicate FFATA reporting requirements to responsible staff, and conduct regular training's to ensure that there is an understanding of requirements to be in compliance with FFATA.