Finding Text
Finding 2024-001: Non-Compliance with Federal Fund Accountability and Transparency Act
Information on the Federal Programs: 98.001, 93.576
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 awardee awards any sub-award equal to or greater than $30,000 in Federal
funds that does not include recovery funds.
Condition: We identified three instances in which CVT did not submit a sub-recipient's FFATA report.
Cause: CVT does not have the appropriate staffing in place to ensure compliance with this specific
requirement.
Effect or Potential Effect: CVT was not in compliance with FFATA reporting requirements.
Questioned Costs: None noted as this compliance requirement is a administrative reporting
requirement that does not impact cost eligibility.
Context: We performed statistical sampling procedures over CVT's sub-recipients required to be
reported under FFATA. We consider this sample representative of the population.
Identification as a Repeat Finding, if Applicable: Not a repeat finding.
Recommendation: We recommend that CVT clearly communicate FFATA reporting requirements to
responsible staff, and conduct regular trainings to ensure that there is an understanding of
requirements to be in compliance with FFATA.