Finding Text
HS4TB-Global (ALN 98.U10) Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA) (Pub. L. No. 109-282), codified in 2 CFR 170.330, the disbursement should be reported in the FFATA Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward amendment obligation was made or the subcontract award modification was made. Condition: FFATA monitoring submissions were not submitted timely in the FSRS. Cause: There was not adequate tracking of report deadlines nor cross training of employees. Effect: Failure to comply with the FFATA FSRS reporting standard. Context: In a sample of six subawards, two subawards within the Organization?s submission listing were not reported timely. Identification as a repeat finding: This is a repeat of finding 2021-001. Recommendation: Management should ensure proper cross training of functions and responsibilities. Management should also create a tracking mechanism for all federal compliance reports along with due dates, responsible individual and secondary responsible individual. Views of Responsible Officials (unaudited) Management agrees with the finding.