Yuma/La Paz Counties Community College District (Arizona Western College)

FEDERAL AWARD FINDING: 2025-101 The District failed to report complete, accurate information on the federal reporting system, risking transparent reporting on 1 subaward Assistance Listings number(s) and name(s): 81.117 Energy Efficiency and Renewable Energy Information Dissemination, Outreach, Training and Technical Analysis/ Assistance Award number(s) and year(s): DE-MS0000054 April 1, 2024 through March 31, 2025 Federal agency: U.S. Department of Energy Compliance requirement: Reporting Questioned costs: Not applicable Condition Contrary to federal laws and regulations, Yuma La Paz Counties Community College District (District) failed to report certain information on the federal government’s reporting system for a subaward of $314,522 it made to a subrecipient for the program. Specifically, the District did not report any required information about 1 subaward, including the subaward organization’s name and subaward amount and terms, during fiscal year 2025. Effect The District’s stakeholders and the public did not have access to transparent, timely, and accurate information about the District’s federal award spending decisions on USAspending.gov as required by federal laws and regulations. Additionally, the District is at risk that this finding applies to other programs it administers. During fiscal year 2025, the District was at risk of not transparently reporting its subaward information related to $228,986 of federal monies it spent related to the subrecipient’s expenditures, or 54% of the District’s total $422,987 expended, for this program. Cause The District employee responsible for managing the grant award failed to inform District management of additional award terms and conditions that required the District to comply with Federal Funding Accountability and Transparency Act (FFATA) reporting requirements, and the District’s process for reviewing grant awards prior to authorizing the expenditure of grant funds lacked procedures to identify all reporting requirements. Criteria The FFATA and federal Uniform Guidance regulations require the District, as a direct recipient of federal awards, to report certain information about each subaward action equaling or exceeding $30,000 in federal monies on the FFATA Subaward Reporting System no later than month-end of the month following the subaward action so that the information can be displayed to the public on USAspending.gov. Specifically, the federal Uniform Guidance requires the District to report the subrecipient organization’s name, award amount, award term, and other information about the subaward, if applicable, for each subaward action equaling or exceeding the $30,000 threshold (2 CFR §170 and Appendix A to Part 170). Further, federal guidelines require establishing and maintaining effective internal control over federal awards that provides reasonable assurance that federal programs are being managed in compliance with all applicable laws, regulations, and award terms (2 CFR §200.303). Recommendations to the District Immediately report the required information for this program subaward on the FFATA Subaward Reporting System. Improve the District’s process for reviewing grant awards prior to authorizing the expenditure of grant funds by developing a procedure to identify all reporting requirements. Views of responsible officials District management concurs with this finding. The District’s corrective action plan at the end of this report includes the views and planned corrective action of its responsible officials regarding these recommendations. We are not required to audit and have not audited these responses and planned corrective actions and therefore provide no assurances as to their accuracy. 1 The FFATA of 2006 (Public Law 109-282), as amended by section 6202 of Public Law 110-252, was enacted to provide the public with transparency on federal award spending to hold the recipient government accountable for each spending decision and to help reduce wasteful spending of federal monies. As such, federal Uniform Guidance requires reporting on the FFATA Subaward Reporting System at https://www.SAM.gov.