Finding Text
2023 – 002 FFATA Reporting
Federal Agency: US Department of Health and Human Services
Federal Program Name: Maternal, Infant, Early Childhood Home Visiting
Assistance Listing Number: 93.870
Federal Award Identification Number and Year:
X10MC43597 - 9/1/2021-9/29/23
X10MC39703 - 9/30/2020-9/29/2022
X11MC41939 -05/01/21-09/30/23
6X11MC45479-01-02 - 12/31/21-9/30/24
Award Period:
X10MC43597 - 9/1/2021-9/29/23
X10MC39703 - 9/30/2020-9/29/2022
X11MC41939 -05/01/21-09/30/23
6X11MC45479-01-02 - 12/31/21-9/30/24
Type of Finding: Material Weakness in Internal Control and Material Noncompliance (Modified Opinion)
Criteria or specific requirement: The Transparency Act requires use of the information obtained in
the subaward to complete reporting in the FSRS portal.
Condition: Federal Funding Accountability and Transparency Act (FFATA) Reporting - while the
program has an internal checklist to obtain the necessary information from the respective subrecipients
to complete the FFATA reporting, the program did not complete the actual reporting during the State FY
2023. The program has furthered these processes in state FY24 to ensure this information is actually
reported.
Questioned costs: None
Context: We tested 5 subrecipients; FFATA reporting was not completed for any. There are a total 8
subrecipients under this program.
Cause: Lack of understanding that the data acquired then needed to be entered into the USSpending
website.
Effect: Noncompliance with reporting under the Transparency Act.
Repeat Finding: Yes
Recommendation: While the program did perform the annual SF425 reporting, we recommend the
program ensure follow-through with the FFATA reporting requirement by entering the data collected
from the subrecipients into the FSRF portal.
Views of responsible officials: There is no disagreement with the audit finding.