Finding 559258 (2024-001)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-05-05

AI Summary

  • Core Issue: The Association failed to report subawards accurately and on time as required by FFATA.
  • Impacted Requirements: Noncompliance with FFATA reporting standards for subawards of $30,000 or more.
  • Recommended Follow-up: Strengthen policies and procedures for federal grant reporting to ensure timely and accurate submissions.

Finding Text

Identification: 93.889 United States Department of Health and Human Services, National Bioterrorism Hospital Preparedness Program; Noncompliance Finding/Material Weakness; Reporting Compliance Requirement. Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, that are codified in 2 CFR Part 170, direct recipients of grants and cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition: The Association did not complete its FFATA reporting in a timely manner and did not accurately report the subaward for two subrecipients. Cause: The Association did not have controls in place to ensure timely and accurate reporting to the FSRS. Effect: The Association did not comply with the requirements of the FFATA and did not accurately report subawards. Questioned costs: None Perspective information: Of the 14 subrecipients reported to the FSRS, 2 subrecipients did not have the correct subaward amount reported. Repeat Finding: N/A Recommendations: We recommend policies and procedures over federal grant reporting be strengthened to ensure that all reports are completed timely and accurately. Views of Responsible Officials: The Association will correct the two subaward amounts noted as being inaccurate in the FSRS and will review reporting requirements in future grants so that all required reporting is completed timely and accurately.

Corrective Action Plan

Identification: 93.889 United States Department of Health and Human Services, COVID-19 National Bioterrorism Hospital Preparedness Program, Noncompliance Finding/Material Weakness; Reporting Compliance Requirement. Corrective Action Plan: The Association will strengthen controls of federal grant reporting for future awards so that any FFATA reporting requirements are completed in a timely manner. The Association will also modify the amount of the two subawards that were reported incorrectly in the Federal Funding Accountability and Transparency Act Subaward Reporting System. Anticipated completion date: The Association anticipates completion in 2025.

Categories

Subrecipient Monitoring Material Weakness Reporting

Other Findings in this Audit

  • 559259 2024-002
    Significant Deficiency
  • 1135700 2024-001
    Material Weakness
  • 1135701 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.889 National Bioterrorism Hospital Preparedness Program $1.06M