Finding Text
Federal Agency: Department of Health and Human Services Federal Program: Cooperative Agreement to Support Navigators in Federally-facilitated and State Partnership Marketplaces Federal Award Number: 93.332 Award Year: 2022 Type of Finding: Control Deficiency and Noncompliance Compliance Requirement: Reporting Criteria: Per 2022 Compliance Supplement under the requirements of the Federal Funding Accountability and Transparency Act (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 Transparency Act Subaward Reporting System (FSRS). Condition: We noted United Way had first-tier subawards greater than $30,000 and did not report the required information in the FSRS system in compliance with the Transparency Act. Questioned Costs: None Context: United Way failed to submit information required under The Transparency Act. Cause: Management did not have controls in place to ensure the required documentation was reported in the FSRS system. Effect or potential effect: Failure to comply with the compliance requirements could result in subaward information not being appropriately reported. Repeat Finding: No Recommendations: We recommend management ensure controls are in place to adhere to reporting requirements within grant agreements. Views of responsible officials: The grant accounting team will develop a Master Grants Checklist to help manage the grant operations process and help the team ensure compliance and reporting requirements are met for each grant. The grant accounting Team will submit information on first-tier subawards to the FSRS for eligible grants by December 31, 2022.