Finding Text
Criteria Under 2 CFR Part 170, recipients of grants or cooperative agreements are required to report first-tier sub-awards of $30,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Sub-award Reporting System (FSRS). Through FSRS, the recipient is responsible for submitting key data elements including sub-awardee name, DUNS number, amount of sub-award, sub-award obligation/action date, date of report submission, sub-award number, project description, and names and compensation of highly compensated officers. Condition USCRI does not have controls in place to ensure that FFATA reporting requirements were met. As a result, USCRI did not submit the required data on its first-tier sub-awards. Context We requested a sample of the FFATA reporting for USCRI?s major programs, but we were not provided with the reports as they had not been completed. Our sample of the first-tier sub-award was not a statistically valid sample. Cause USCRI?s management was unaware of the FFATA reporting requirements within the FSRS system. Effect USCRI was not in compliance with the FFATA reporting requirements. Repeat Finding No Questioned Costs None Recommendation We recommend that management review all active sub-awards for the year ended September 30, 2022, and submit the required data elements within the FSRS system. Furthermore, we recommend that USCRI?s management design control procedures to ensure all reporting requirements are identified and submitted in a timely fashion. Views of Responsible Officials and Planned Corrective Action See Corrective Action Plan.