ALABAMA TECHNOLOGY NETWORK

Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., direct 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: FFATA reporting was not prepared or submitted during fiscal year 2022. Context: There were three subawards that totaled $450,000 that were not reported. Cause: Alabama Technology Network (ATN) follows the guidance outlined in their award letter. As there was no specific provision regarding FFATA reporting included in the award letter, ATN was not aware of the requirements of FFATA reporting. Effect: Failure to complete required reporting can result in reduced funding allocated to ATN. Questioned Costs: None Repeat Finding: No Recommendation: We recommend that the Alabama Technology Network establish procedures to ensure FFATA reporting is completed on an annual basis as required.

Corrective Action Plan Manufacturing Extension Partnership Year-Ended September 30, 2022 Finding #2022-001: Type of Finding: Noncompliance Responsible Person Joey Massey, Director of MEP Implementation Date January 30, 2023 Views of responsible officials and planned corrective actions: ATN agrees with the finding and recommendation. As a result, ATN immediately submitted the FY22 Federal Funding Accountability and Transparency Act (FFATA) subawards in the FFATA sub-award reporting system (FSRS). Furthermore, ATN will implement procedures to ensure subawards will be reported in the FSRS system on a timely basis as required hereafter.