Finding Text
Information on the Federal Programs: 81.117 Energy Efficiency and Renewable Energy Information
Dissemination, Outreach, Training and Technical Analysis/Assistance
Criteria or Specific Requirement: As noted in 2 CFR Part 170, recipients (i.e., direct recipients) of
grants or cooperative agreements who make first tier subawards of $30,000 or more are required to
register in the Federal Funding Accountability and Transparency Act Subaward Reporting System
(FSRS) and report subaward data through FSRS. Prime awardees are required to file a FFATA subaward
report by the end of the month following the month in which the prime recipient awards any subaward
with a value greater than or equal to $30,000.
Condition: We noted one instance in which the Association did not report a subaward in the Federal
Subaward Reporting System within the required timeframe. The report was ultimately filed late.
Context: There were three subawards under the major program. We selected one subaward for which
to test the FFATA reporting requirements.
Cause: The Association is familiar with FFATA reporting requirements and compliance with such
requirements is an established part of the Association's internal control procedures. The late filing
noted during our audit was due to oversight.
Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of
future payments, award suspension or termination, and ineligibility for future awards.
Questioned Costs: None
Identification as a Repeat Finding, if Applicable: N/A
Recommendation: We recommend the Association take steps to raise awareness of the FFATA
reporting deadlines to those staff responsible for compliance with FFATA reporting requirements.