Finding Text
Federal program: 17.261 WIOA Pilots, Demonstrations, and Research Projects Federal agency: U. S. Department of Labor Award year: 2021-2022 Criteria: 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 is codified in 2 CFR Part170, requires direct recipients of grants or cooperative agreements to report first-tier subawards of $30,000 or more to the FFATA Subaward Reporting System (FSRS). Direct recipients must report the required subaward information no later than the end of the month following the month in which the obligation was made. Condition: The District?s internal controls did not properly identify its first-tier subawards of $30,000 or more required by FFATA to be reported to the FSRS. Cause: The District did not fully understand the reporting requirements under the FFATA. Effect or potential effect: The District is not in compliance with FFATA reporting requirements. Questioned costs: No questioned costs identified. Context: The District had eight first-tier subawards of $30,000 or more, totaling $3,015,600. There were no first-tier subawards reported to FSRS. Recommendation: The District should obtain an understanding of all compliance requirements and implement controls to ensure compliance with FFATA reporting requirements. Views of responsible officials: The District understands and concurs with this finding and recommendation.