Finding 576877 (2023-001)

Finding Number: 2023-001 Federal Program: HRSA - Resiliency: Caring for Ourselves While Caring for Others Federal Award Identification Number and Year: U3NHP45402, 2022 Assistance Listing Number (ALN): 93.372 Federal Awarding Agency: Human Resources and Services Administration Pass-through Entity: None Repeat Finding: No Significant Deficiency and Noncompliance – FFATA Reporting Criteria: Prime recipients awarded a new federal grant greater than or equal to $30,000 are subject to FFATA sub-award reporting requirements as outlined in the Office of Management and Budgets guidance issued August 13, 2020. The prime recipient is required to file a Federal Funding Accountability and Transparency Act (FFATA) sub-award report by the end of the month following the month in which the prime recipient awards any sub-grant greater than or equal to $30,000 (Pub. L. No. 109-282 [FFATA] and Pub. L. No. 113-101 [DATA Act]). Condition: The University did not file the required FFATA reports within the required timeframe. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: For three out of three FFATA reports selected for testing, none of the reports was filed by the end of the month following the month in which the University awarded the sub-grant. All three reports were filed one month late. Cause and Effect: The errors occurred due to the restrictions within the FSRS system, which allows only one FFATA submission per month per award. The University delayed submissions to ensure that all reports of sub-award activity were entered together. As a result, other grant reports were filed in the subsequent month and the University missed filing the reports for this grant within the required timeframe. Recommendation: The University should implement controls and processes to ensure that the required FFATA reports are submitted timely. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.