REFUAH HEALTH CENTER, INC.Non-Profit

Item 2020-001, Reporting, U.S. Department of Health and Human Services, Health Center Program Cluster: CFDA 93.224/93.527/COVID-19 93.224) Criteria or specific requirement: Under the requirements of the Federal Funding Accountability and Transparency Act ("Transparency Act") that are codified in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make a first tier subaward of $25,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS. Statement of condition and context: During our testing of the reporting compliance requirement, it was noted that the Center has one first tier subaward that is required to be reported in the FSRS. The Center did not report the subaward information timely. Statement of cause: Management was not aware that they have to register and report subaward information in the FSRS related to the first tier subaward given to another entity that was over $25,000. Effect: The Center did not comply with the reporting compliance requirement as required by the Transparency Act. Questioned costs: None. Identification of repeat finding: No. Recommendation: We recommend that the Center register in the FSRS and timely report the required subaward information as required by the Transparency Act. Views of responsible official: Management has registered and submitted the required subaward information related to the first tier subaward of over $25,000 in the FSRS.