Finding 620404 (2022-001)

Significant Deficiency
Requirement
M
Questioned Costs
-
Year
2022
Accepted
2023-02-26
Audit: 44278
Organization: Honestly, INC (OK)

AI Summary

  • Core Issue: The Organization failed to report a subrecipient payment as required by the Federal Funding Accountability and Transparency Act.
  • Impacted Requirements: Compliance with 2 CFR Part 170, which mandates timely reporting of sub-awards over $30,000.
  • Recommended Follow-Up: Implement policies for timely review and follow-up on subrecipient reporting, especially for missing DUNS or UEI numbers.

Finding Text

Federal Program Information: Teenage Pregnancy Prevention Program - ALN 93.297 Type of Finding: Compliance finding (Reporting) and Internal Control Over Compliance - Significant Deficiency Criteria or Specific Requirement: 2 CFR Chapter 1, Part 170 requires prime awardees awarded a federal grant to file a Federal Funding Accountability and Transparency Act sub-award report by the end of the month following the month in which the prime awardee awards any sub-grant equal to or greater than $30,000. Condition: The Organization did not report one subrecipient payment as required by the Federal Funding Accountability and Transparency Act. Cause: The Organization requested a DUNS or UEI number from the subrecipient, but the subrecipient did not provide the requested information. This resulted in the required Federal Funding Accountability and Transparency Act reporting not being completed. Effect: The Organization?s reporting was not in compliance with the Federal Funding Accountability and Transparency Act. Questioned Costs: Not applicable Context: This finding is limited to reporting under the Federal Funding Accountability and Transparency Act. Repeat Finding in the Prior Audit: This is not a repeat finding. Recommendation: We recommend that the Organization establish policies and procedures to ensure timely review of subrecipient reporting under the Federal Funding Accountability and Transparency Act including follow-up procedures for instances where a subrecipient does not have a DUNS or UEI number. Views of Responsible Officials and Response: See Corrective Action Plan.

Categories

Subrecipient Monitoring Reporting Significant Deficiency

Other Findings in this Audit

  • 43962 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.297 Teenage Pregnancy Prevention Program $20,832