Finding Text
Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: N/A ? Direct Award Program Name: Head Start Cluster Assistance Listing Number: 93.600 Award Numbers: 05CH01206501 (7/1/2021 ? 6/30/2026) Category of Finding: Reporting Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), as codified in 2 CFR Part 170, direct recipients of grants are required to report first-tier subawards of $30,000 or more to the FFATA Subaward Reporting System (FSRS) no later than the end of the month following the month in which the subaward obligation was made. Condition/Context: During our testing of the reporting compliance requirement related to the Head Start Cluster, it was determined that FFATA reporting to FSRS was not done for the subrecipients tested. See Schedule of Findings and Questioned Cost for chart/table Cause: Chicago Commons' internal controls failed to detect that FFATA reporting had not been performed. Effect: Failure to submit the required FFATA reports by the end of the month following an award given to a subrecipient results in noncompliance with 2 CFR Part 170 and could impact future funding. Questioned costs: None Repeat finding: No Recommendation: Chicago Commons should evaluate each award for applicability of FFATA reporting and develop processes and internal controls to ensure proper submission of reports by the end of the month following an award given to a subrecipient. Management?s response: Management agrees with this finding. Please see corrective action plan.