Finding Text
Federal Agencies: Department of Health and Human Services Federal Assistance Listing Numbers: 93.110 Program: Maternal and Child Health Federal Consolidated Programs Pass-Through Entity Identifying Numbers: N/A Criteria: 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 ?FFATA? 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). The subawards are required to be reported no later than the last day of the month following the month in which the subaward obligation was made or modified. Condition: We were unable to determine if internal controls were in place during 2022 to ensure FFATA reporting was performed, and both first-tier subawards entered into by Safe & Sound over $30,000 were reported late. Context: Safe & Sound had two subawards that met the FFATA requirements. Both were not reported until the audit period which was past the required reporting deadline. Cause: There was turnover in both the Chief Financial & Operating Officer (CFOO) and Chief Executive Officer roles as well as inadequate knowledge of federal grant requirements. The CFOO role has since been broken out into Chief Financial Officer and Chief Administrative Officer roles. Effect or Potential Effect: FFATA reporting was not performed timely and accurately. Questioned Costs: None. Identification as a Repeat Finding: Not Applicable. Recommendation: We recommend that Safe & Sound implement policies and procedures to review FFATA reporting and maintain documentation of internal controls as well as provide training to staff on federal grant requirements. Views of Responsible Officials: Management agrees with the finding. Management will implement policies and procedures to document preparation and review and approval of FFATA reporting requirements.