Finding 572313 (2023-050)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-07-30

AI Summary

  • Core Issue: ACUDEN failed to submit required FFATA reports for the Child Care Cluster Program during the 2022-2023 fiscal year.
  • Impacted Requirements: Non-compliance with 2 CFR Part 170, which mandates reporting of first-tier subawards of $30,000 or more to the FSRS.
  • Recommended Follow-Up: Provide training to staff on FFATA requirements and establish a tracking system for timely reporting of subawards.

Finding Text

FINDING REFERENCE NUMBER 2023-050 FEDERAL PROGRAMS (ALN – 93.489; 93.575 AND 93.596) CHILD CARE CLUSTER (ALN – 93.489; 93.575 AND 93.596) COVID-19 – CHILD CARE CLUSTER U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES AWARD NUMBERS G1801PRCCDF; G1901PRCCDD; G2001PRCCC3; G2001PRCCDD; G2001PRCCDX; G2101PRCCC5; G2101PRCCDD; G2101PRCCDD-SUB; G2101PRCCDT; G2201PRCCDD; G2201PRCCDD-SUB; G2201PRCCDT; G2301PRCCDD; G2301PRCCDT (Federal Award Years: 2018 through 2023) G2101PRCDC6, G2101PRCSC6 (Federal Award Years: March 11, 2021 through September 30, 2026) ADMINISTRATION ADMINISTRATION FOR THE CARE AND COMPREHENSIVE DEVELOPMENT OF CHILDREN (ACUDEN, BY ITS SPANISH ACRONYM) COMPLIANCE REQUIREMENT REPORTING – SPECIAL REPORTS FOR FFATA TYPE OF FINDING NONCOMPLIANCE AND SIGNIFICANT DEFICIENCY CRITERIA In accordance with 2 CFR Part 170, establishes that recipients (i.e., direct recipients) of grants or 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). The non-Federal entity or Federal agency must report each obligating action to http://www.fsrs.gov. For subaward information, report no later than the end of the month following the month in which the obligation was made. STATEMENT OF CONDITION As part of our audit procedures over the reporting requirements, we interviewed staff responsible for the Child Care Cluster Program, and we were told that they did not submit the required Federal Funding Accountability and Transparency Act (FFATA) reports during the 2022-2023 fiscal year. QUESTIONED COSTS No questioned costs identified. PERSPECTIVE INFORMATION ACUDEN provided details of those awards or contracts with their amendments totalizing 1,165 items (between Subawards and their amendments) that could be subject to the FFATA requirements. However, although ACUDEN had available the data related to the Subawards and their amendments issued during the fiscal year 2022-2023, they did not perform the special reporting related to FFATA compliance requirement. STATEMENT OF CAUSE ACUDEN staff were unaware of the requirements related to the FFATA applicable to the Child Care Cluster Program’s funds they manage. POSSIBLE ASSERTED EFFECT ACUDEN is in non-compliance with the requirements to report through the FFATA Subaward Reporting System (FSRS) platform. This condition does not allow for the transparency that this report requires. IDENTIFICATION OF REPEAT FINDING No reported as prior audit finding. RECOMMENDATIONS We recommend management to provide training and technical assistance to the personnel they designate to monitor all the funds delegation contracts that meet the requirements to be reported on the FSRS portal, and to be able to keep track of when they had to be reported, the date in which they submitted the information to the portal, and all the elements required to be submitted on the platform.

Categories

Subrecipient Monitoring Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 572232 2023-029
    Material Weakness
  • 572233 2023-030
    Material Weakness
  • 572234 2023-030
    Material Weakness
  • 572235 2023-030
    Material Weakness
  • 572236 2023-031
    Material Weakness
  • 572237 2023-032
    Material Weakness
  • 572238 2023-032
    Material Weakness
  • 572239 2023-032
    Material Weakness
  • 572240 2023-032
    Material Weakness
  • 572241 2023-033
    Material Weakness
  • 572242 2023-033
    Material Weakness
  • 572243 2023-034
    Material Weakness
  • 572244 2023-034
    Material Weakness
  • 572245 2023-034
    Material Weakness
  • 572246 2023-035
    Material Weakness
  • 572247 2023-035
    Material Weakness
  • 572248 2023-036
    Material Weakness Repeat
  • 572249 2023-037
    Material Weakness
  • 572250 2023-037
    Material Weakness
  • 572251 2023-037
    Material Weakness
  • 572252 2023-037
    Material Weakness
  • 572253 2023-038
    Material Weakness Repeat
  • 572254 2023-038
    Material Weakness Repeat
  • 572255 2023-039
    Material Weakness
  • 572256 2023-040
    Material Weakness
  • 572257 2023-040
    Material Weakness
  • 572258 2023-041
    Material Weakness
  • 572259 2023-042
    Material Weakness
  • 572260 2023-043
    Material Weakness
  • 572261 2023-044
    Material Weakness
  • 572262 2023-045
    Material Weakness
  • 572263 2023-046
    Material Weakness
  • 572264 2023-046
    Material Weakness
  • 572265 2023-046
    Material Weakness
  • 572266 2023-046
    Material Weakness
  • 572267 2023-046
    Material Weakness
  • 572268 2023-046
    Material Weakness
  • 572269 2023-046
    Material Weakness
  • 572270 2023-046
    Material Weakness
  • 572271 2023-046
    Material Weakness
  • 572272 2023-046
    Material Weakness
  • 572273 2023-046
    Material Weakness
  • 572274 2023-046
    Material Weakness
  • 572275 2023-046
    Material Weakness
  • 572276 2023-046
    Material Weakness
  • 572277 2023-046
    Material Weakness
  • 572278 2023-046
    Material Weakness
  • 572279 2023-047
    Material Weakness
  • 572280 2023-047
    Material Weakness
  • 572281 2023-047
    Material Weakness
  • 572282 2023-047
    Material Weakness
  • 572283 2023-047
    Material Weakness
  • 572284 2023-047
    Material Weakness
  • 572285 2023-047
    Material Weakness
  • 572286 2023-047
    Material Weakness
  • 572287 2023-047
    Material Weakness
  • 572288 2023-047
    Material Weakness
  • 572289 2023-047
    Material Weakness
  • 572290 2023-047
    Material Weakness
  • 572291 2023-047
    Material Weakness
  • 572292 2023-047
    Material Weakness
  • 572293 2023-047
    Material Weakness
  • 572294 2023-047
    Material Weakness
  • 572295 2023-048
    Material Weakness Repeat
  • 572296 2023-048
    Material Weakness Repeat
  • 572297 2023-048
    Material Weakness Repeat
  • 572298 2023-048
    Material Weakness Repeat
  • 572299 2023-048
    Material Weakness Repeat
  • 572300 2023-048
    Material Weakness Repeat
  • 572301 2023-048
    Material Weakness Repeat
  • 572302 2023-048
    Material Weakness Repeat
  • 572303 2023-048
    Material Weakness Repeat
  • 572304 2023-048
    Material Weakness Repeat
  • 572305 2023-048
    Material Weakness Repeat
  • 572306 2023-048
    Material Weakness Repeat
  • 572307 2023-048
    Material Weakness Repeat
  • 572308 2023-048
    Material Weakness Repeat
  • 572309 2023-048
    Material Weakness Repeat
  • 572310 2023-048
    Material Weakness Repeat
  • 572311 2023-049
    Material Weakness
  • 572312 2023-050
    Significant Deficiency
  • 572314 2023-050
    Significant Deficiency
  • 572315 2023-050
    Significant Deficiency
  • 572316 2023-051
    Material Weakness
  • 572317 2023-052
    Material Weakness
  • 572318 2023-053
    Material Weakness
  • 572319 2023-054
    Material Weakness
  • 572320 2023-054
    Material Weakness
  • 572321 2023-055
    Material Weakness
  • 572322 2023-056
    Material Weakness
  • 572323 2023-056
    Material Weakness
  • 572324 2023-057
    Material Weakness
  • 572325 2023-058
    Material Weakness Repeat
  • 572326 2023-059
    Material Weakness
  • 572327 2023-060
    Material Weakness
  • 572328 2023-061
    Material Weakness
  • 1148674 2023-029
    Material Weakness
  • 1148675 2023-030
    Material Weakness
  • 1148676 2023-030
    Material Weakness
  • 1148677 2023-030
    Material Weakness
  • 1148678 2023-031
    Material Weakness
  • 1148679 2023-032
    Material Weakness
  • 1148680 2023-032
    Material Weakness
  • 1148681 2023-032
    Material Weakness
  • 1148682 2023-032
    Material Weakness
  • 1148683 2023-033
    Material Weakness
  • 1148684 2023-033
    Material Weakness
  • 1148685 2023-034
    Material Weakness
  • 1148686 2023-034
    Material Weakness
  • 1148687 2023-034
    Material Weakness
  • 1148688 2023-035
    Material Weakness
  • 1148689 2023-035
    Material Weakness
  • 1148690 2023-036
    Material Weakness Repeat
  • 1148691 2023-037
    Material Weakness
  • 1148692 2023-037
    Material Weakness
  • 1148693 2023-037
    Material Weakness
  • 1148694 2023-037
    Material Weakness
  • 1148695 2023-038
    Material Weakness Repeat
  • 1148696 2023-038
    Material Weakness Repeat
  • 1148697 2023-039
    Material Weakness
  • 1148698 2023-040
    Material Weakness
  • 1148699 2023-040
    Material Weakness
  • 1148700 2023-041
    Material Weakness
  • 1148701 2023-042
    Material Weakness
  • 1148702 2023-043
    Material Weakness
  • 1148703 2023-044
    Material Weakness
  • 1148704 2023-045
    Material Weakness
  • 1148705 2023-046
    Material Weakness
  • 1148706 2023-046
    Material Weakness
  • 1148707 2023-046
    Material Weakness
  • 1148708 2023-046
    Material Weakness
  • 1148709 2023-046
    Material Weakness
  • 1148710 2023-046
    Material Weakness
  • 1148711 2023-046
    Material Weakness
  • 1148712 2023-046
    Material Weakness
  • 1148713 2023-046
    Material Weakness
  • 1148714 2023-046
    Material Weakness
  • 1148715 2023-046
    Material Weakness
  • 1148716 2023-046
    Material Weakness
  • 1148717 2023-046
    Material Weakness
  • 1148718 2023-046
    Material Weakness
  • 1148719 2023-046
    Material Weakness
  • 1148720 2023-046
    Material Weakness
  • 1148721 2023-047
    Material Weakness
  • 1148722 2023-047
    Material Weakness
  • 1148723 2023-047
    Material Weakness
  • 1148724 2023-047
    Material Weakness
  • 1148725 2023-047
    Material Weakness
  • 1148726 2023-047
    Material Weakness
  • 1148727 2023-047
    Material Weakness
  • 1148728 2023-047
    Material Weakness
  • 1148729 2023-047
    Material Weakness
  • 1148730 2023-047
    Material Weakness
  • 1148731 2023-047
    Material Weakness
  • 1148732 2023-047
    Material Weakness
  • 1148733 2023-047
    Material Weakness
  • 1148734 2023-047
    Material Weakness
  • 1148735 2023-047
    Material Weakness
  • 1148736 2023-047
    Material Weakness
  • 1148737 2023-048
    Material Weakness Repeat
  • 1148738 2023-048
    Material Weakness Repeat
  • 1148739 2023-048
    Material Weakness Repeat
  • 1148740 2023-048
    Material Weakness Repeat
  • 1148741 2023-048
    Material Weakness Repeat
  • 1148742 2023-048
    Material Weakness Repeat
  • 1148743 2023-048
    Material Weakness Repeat
  • 1148744 2023-048
    Material Weakness Repeat
  • 1148745 2023-048
    Material Weakness Repeat
  • 1148746 2023-048
    Material Weakness Repeat
  • 1148747 2023-048
    Material Weakness Repeat
  • 1148748 2023-048
    Material Weakness Repeat
  • 1148749 2023-048
    Material Weakness Repeat
  • 1148750 2023-048
    Material Weakness Repeat
  • 1148751 2023-048
    Material Weakness Repeat
  • 1148752 2023-048
    Material Weakness Repeat
  • 1148753 2023-049
    Material Weakness
  • 1148754 2023-050
    Significant Deficiency
  • 1148755 2023-050
    Significant Deficiency
  • 1148756 2023-050
    Significant Deficiency
  • 1148757 2023-050
    Significant Deficiency
  • 1148758 2023-051
    Material Weakness
  • 1148759 2023-052
    Material Weakness
  • 1148760 2023-053
    Material Weakness
  • 1148761 2023-054
    Material Weakness
  • 1148762 2023-054
    Material Weakness
  • 1148763 2023-055
    Material Weakness
  • 1148764 2023-056
    Material Weakness
  • 1148765 2023-056
    Material Weakness
  • 1148766 2023-057
    Material Weakness
  • 1148767 2023-058
    Material Weakness Repeat
  • 1148768 2023-059
    Material Weakness
  • 1148769 2023-060
    Material Weakness
  • 1148770 2023-061
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.542 Pandemic Ebt Food Benefits $229.88M
93.575 Child Care and Development Block Grant $198.90M
93.658 Foster Care Title IV-E $37.24M
93.560 Payments to Territories – Adults $27.38M
93.563 Child Support Services $23.08M
93.568 Low-Income Home Energy Assistance $20.27M
93.558 Temporary Assistance for Needy Families $17.71M
93.667 Social Services Block Grant $15.76M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $13.14M
96.001 Social Security Disability Insurance $12.81M
10.566 Nutrition Assistance for Puerto Rico $8.55M
21.027 Coronavirus State and Local Fiscal Recovery Funds $7.13M
14.231 Emergency Solutions Grant Program $6.98M
93.499 Low Income Household Water Assistance Program $4.59M
10.568 Emergency Food Assistance Program (administrative Costs) $3.89M
93.356 Head Start Disaster Recovery $2.44M
93.645 Stephanie Tubbs Jones Child Welfare Services Program $2.41M
93.600 Head Start $2.15M
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $1.67M
93.434 Every Student Succeeds Act/preschool Development Grants $1.26M
93.659 Adoption Assistance $1.15M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $774,933
14.267 Continuum of Care Program $566,427
10.558 Child and Adult Care Food Program $419,729
93.590 Community-Based Child Abuse Prevention Grants $415,166
93.556 Marylee Allen Promoting Safe and Stable Families Program $376,479
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $323,306
10.569 Emergency Food Assistance Program (food Commodities) $322,542
93.747 Elder Abuse Prevention Interventions Program $263,825
10.649 Pandemic Ebt Administrative Costs $260,043
93.669 Child Abuse and Neglect State Grants $164,700
10.565 Commodity Supplemental Food Program $149,909
93.643 Children's Justice Grants to States $81,355
93.489 Child Care Disaster Relief $80,392
93.597 Grants to States for Access and Visitation Programs $58,162
93.599 Chafee Education and Training Vouchers Program (etv) $18,375