Finding 624615 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-01-23

AI Summary

  • Core Issue: The organization failed to report eight subrecipient payments as required by the Federal Funding Accountability and Transparency Act.
  • Impacted Requirements: Compliance with 2 CFR Chapter 1, Part 170, which mandates reporting of sub-grants over $30,000 by the end of the following month.
  • Recommended Follow-Up: Implement policies and procedures for timely review of subrecipient reporting to ensure compliance moving forward.

Finding Text

Finding 2022-001 ? Federal Funding Accountability and Transparency Act Reporting Federal Program Information: Charter School Grant - ALN 84.282A 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 eight subrecipient payments as required by the Federal Funding Accountability and Transparency Act. Cause: The Organization was unaware that they were to report the subrecipient payments. 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.

Categories

Subrecipient Monitoring Reporting Significant Deficiency

Other Findings in this Audit

  • 48173 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.282 Charter Schools $1.75M
10.855 Distance Learning and Telemedicine Loans and Grants $178,787