Finding Text
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, hereafter referred as the ?Transparency Act? that are codified in 2 CFR Part 170, 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). Condition: FFATA reporting was not prepared or submitted during fiscal year 2022. Context: There were three subawards that totaled $450,000 that were not reported. Cause: Alabama Technology Network (ATN) follows the guidance outlined in their award letter. As there was no specific provision regarding FFATA reporting included in the award letter, ATN was not aware of the requirements of FFATA reporting. Effect: Failure to complete required reporting can result in reduced funding allocated to ATN. Questioned Costs: None Repeat Finding: No Recommendation: We recommend that the Alabama Technology Network establish procedures to ensure FFATA reporting is completed on an annual basis as required.