INSTITUTE FOR HUMAN CENTERED DESIGN INC.

Significant deficiency Item 2021-002 - Federal Funding Accountability and Transparency Act (FFATA) Reporting Identification of the federal program: Assistance listing number 93.433 - ACL National Institute On Disability, Independent Living, And Rehabilitation Research from the, The U.S. Department of Health and Human Services. Award number: 90DP0087-05-00. Compliance Requirements: Reporting, FFATA. Type of finding: Significant deficiency. Criteria: Internal controls should be in place to identify and disclose all sub recipients that require FFATA reporting in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition: The Organization did not report sub recipient awards greater than $25,000 on the FSRS. The award that was not reported was $25,500. Cause: The Organization was not aware of FSRS reporting requirements. Effect: The Organization did not report required sub recipient awards into the FSRS. Questioned Costs: None noted. Context: The discovery of the condition was made during non-sampling procedures. Repeat Finding: N/A - Not a repeat finding. Recommendation: The Organization should develop internal control procedures to ensure applicable sub recipient awards are identified and reported on the FSRS. Views of Responsible Officials and Planned Corrective Actions: Management is working on adding internal controls to track and identify sub awards requiring reporting under FFATA into the FSRS. Subsequent to year end management reported the one sub recipient meeting these criteria's. Management understands that for those awards issued prior to November 2020 the threshold for reporting is $25,000, the threshold going forward is $30,000.

Management is working on adding internal controls to track and identify sub awards requiring reporting under FFATA into the FSRS. Subsequent to year end management reported the one sub recipient meeting these criteria's. Management understands that for those awards issued prior to November 2020 the threshold for reporting is $25,000, the threshold going forward is $30,000.