Finding Text
Condition During our audit, we examined a non-statistical sample of seven subawards and found that the required subaward information was not reported in the Federal Funding Accountability and Transparency Act Subaward Reporting System (?FSRS?) as required under the Federal Funding Accountability and Transparency Act (?FFATA?). Criteria Under FFATA, which is codified in 2 CFR ?170, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to FSRS, including the following subaward information: - Subawardee name - Subawardee DUNS number - Amount of subaward - Subaward obligation/action date - Subaward number - Subaward project description Effect Failure to fully report required subaward information in FSRS may result in noncompliance with FFATA reporting requirements and limits the transparency of the use of federal funds awarded. Cause and View of Responsible Officials The Highway Safety Section did not have adequate time to perform the reporting of applicable fiscal year 2022 subawards due to the limited time elapsing between the implementation of a corrective action plan in response to the similar fiscal year 2021 Single Audit finding for another federal program and the end of the current fiscal year. Program personnel plan to utilize their FSRS access to perform the necessary subaward reporting as required by FFATA in a timely manner going forward. Recommendation All personnel involved in the administration of a program for which federal funds are expended should receive adequate training about federal compliance requirements related to such program. In addition, an individual should be assigned the responsibility to monitor compliance with all related federal requirements for programs involving the expenditure of federal funds. Finally, the Highways Division should make a conscious effort to meet the reporting deadline as set in their new policies and procedures.