Georgia Environmental Finance Authority

Program: Weatherization Assistance for Low-Income Persons No. 81.042 Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA) that are codified in 2 CFR Part 170, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition: During our testing of the Weatherization Assistance for Low-Income Persons program, the Authority did not have controls in place to complete the FFATA reporting requirement. Context/Cause: The Authority was unaware of the requirement and did not properly report as required by FFATA and the grant agreement. Subawards totaling $3.569,501 for the Weatherization Assistance for Low-Income Persons program were not properly reported to FSRS. Possible Effects: The Authority was not in compliance with the reporting requirement. Questioned Costs: None. Recommendation: We recommend the Authority establish procedures to properly report subawards to FFA TA and establish controls to ensure new federal requirements are captured as part of the Authority's ongoing administration of the program. Auditee's Response: The Authority agrees with the recommendation above and will establish a formal process to ensure all reporting requirements are fulfilled.

The Authority agrees with the recommendation and will establish a formal process to ensure all reporting requirements are fulfilled. The process will include a review by management and its compliance auditor to identify the required reporting items for each grant award received at inception.