Finding 6935 (2023-001)

Finding 2023-001 Information on the Federal Program: Assistance Listing Number 47.050—Geosciences, National Science Foundation. Award Number: 2243827, 2241242, 2114577, 2113541 and 2303562. Compliance Requirements: Subrecipient Monitoring Type of Finding: Material Noncompliance and Significant Deficiency. Criteria: Under the Federal Funding Accountability and Transparency Act, subawards made by a prime recipient of federal award funding above $30,000 must be reported to the Federal Subaward Reporting System (FSRS). Condition: For the year ended March 31, 2023, we identified one subaward above $30,000 that was not reported to the FSRS. Cause: This was the first year Future Earth was awarded Federal funding and was unaware of this requirement. Effect or Potential Effect: The effect of this finding is noncompliance with the Federal Funding Accountability and Transparency Act Questioned Costs: None. Context: This was the only subaward made in excess of $30,000. Recommendation: We recommend that Future Earth review all aspects of compliance within the NSF Terms and Conditions to better review monitor all requirements of the grant. Views of Responsible Official: Management’s views and corrective action plan are included at the end of this report.