Finding Text
2022-002 - Noncompliance and Significant Deficiency in Internal Controls over Compliance for Reporting Identification data: U.S. Department of Health and Human Services (HHS) ? Centers for Disease Control and Prevention (CDC), PPHF: Racial and Ethnic Approaches to Community Health Program finance solely by Public Prevention and Health Funds, Assistance Listing No. 93.738, Agreement Identifying No. 18NU58DP006575 and 18NU58DP006575C5. Criteria: Appendix A to Part 170 of Title 2 CFR, Subtitle A, Chapter 1 describes the first-tier subaward reporting requirements under the Federal Funding Accountability and Transparency Act (FFATA), which requires prime recipients to report first-tier subawards to non-Federal entities equal to or exceeding $30,000 within 30 days. Condition: The Organization failed to report its first-tier subawards subject to FFATA requirements within the 30 day period. Cause: A breakdown in the Organization?s internal controls over reporting did not allow the Organization to meet the reporting requirements of the program. Effect or potential effect: The control deficiency is a significant deficiency that prevented the Organization from complying with the reporting requirements of the program. Identification of a Repeat Finding: Repeat finding of 2021-002. Recommendation: The Organization should review its system of internal controls over reporting to determine improvements that can be made to ensure the Organization actively tracks and adheres to reporting requirements outlined in its award agreements and included in the CFR. Views of Responsible Officials: The Organization was not able to gain login access to process the required FFATA first-tier subawards reporting timely. Accurate and functioning access to the FSRS system has since been obtained, calendar reminders have been set and a central reporting schedule has been established to ensure better monitoring of and compliance with reporting requirements of award agreements. The Organization has reviewed FFATA reporting requirements and has adopted a procedure to ensure such reporting is completed as required.