Finding Text
Finding 2022-002 ? Federal Funding Accountability and Transparency Act of 2006 (FFATA) Reporting Federal Agency: Department of Justice Federal Program Name: Comprehensive Opioid, Stimulant, and Substance Abuse Program Assistance Listing Number: 16.838 Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: October 1, 2019 through September 30, 2023 Type of Finding: Material Noncompliance (Modified Opinion) Material Weakness in Internal Control over Compliance Condition: During our testing, TASC reported they had not completed the required FFATA reporting for any of the subawards made during the year ending June 30, 2022 nor subsequent to year-end. Criteria or Specific Requirement: The Code of Federal Regulations, 2 CFR Part 170, as required by the Federal Funding Accountability and Transparency Act (FFATA), states organizations which make subawards of federal funding with obligations of $25,000 or greater must complete FFATA reporting of executive compensation to the federal agency no later than the end of the month following the month in which the subaward obligation was made. Questioned Costs: None. Context: During our testing, it was noted TASC did not have proper procedures in place for completing the FFATA reporting for subawards and subawardee executive compensation as required in the federal funding notice of awards. Cause: TASC was not aware of this requirement. Effect: By not completing the required FFATA reporting, TASC is not in compliance with the terms of the award and compliance supplement. Repeat Finding: This is not a repeat finding. Recommendation: We recommend TASC put a process in place to ensure the required reporting is completed in the timeline allowed by the granting agency and to complete any missed or late reporting as required. We also recommend a careful review of all terms and conditions of grant awards to ensure compliance with the grant award. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. Management will modify its? Subaward Recipient Administration and Monitoring of Federal Funds Policy (BUS 122) to include language requiring reporting of subaward and subawardee executive compensation in compliance with FFATA requirements.