RIVERSIDE COUNTY OFFICE OF EDUCATION

Federal Program Affected Program Name: Head Start Cluster ALN No.: 93.600 Federal Grantor: U.S. Department of Health and Human Services Passed-Through Entity: N/A Compliance Requirement: Reporting Criteria or Specific Requirements 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. 2 CFR Part 170 establishes requirements for recipients? reporting of information on subawards as required by the Federal Funding Accountability and Transparency Act of 2006 (FFATA). Condition The Riverside County Office of Education did not submit required FFATA reporting information in the FFATA Subaward Reporting System (FSRS). Subaward Transactions Subaward Report Amount Tested Not Reported Not Timely Incorrect Quantity 7 7 - - Subaward Transactions Subaward Report Amount Tested Not Reported Not Timely Incorrect Dollar Value $ 1,998,972 $ 1,998,972 $ - $ - Questioned Costs No questioned costs were identified as a result of our procedures. Context The condition was identified as a result of inquiry of the County management who were not aware of this reporting requirement. Effect The County has not complied with the requirements identified in 2 CFR Part 170 for recipients? reporting of information on subawards as required by the Federal Funding Accountability and Transparency Act of 2006 (FFATA). Cause The condition identified appears to have materialized due to the County?s lack of awareness of the FFATA reporting requirements for subawards under 2 CFR 170. Repeat Finding No Recommendation We recommend that County management establish process and controls related to FFATA reporting to ensure they comply with the federal requirements and complete the required reporting of subawards under FFATA in a timely manner. Corrective Action Plan and Views of Responsible Officials We have established processes and controls required by 2 CFR Part 170. We will comply with the federal requirements and complete the required reporting of subawards as outlined in the Federal Funding Accountability and Transparency Act of 2006 (FFATA).

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