Audit 393813

Finding 2025-002—Reporting Requirements ALN #14.218 & 14.241 Criteria—As outlined within the Federal Funding Accountability and Transparency Act (“FFATA”), as amended by Section 6202 of Public Law 110-252, and also codified within Title 2, Part 170 of the Code of Federal Regulations, 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”). Such reporting is required to be submitted no later than the last day of the month following the month in which the subaward obligation was made. Condition and Context—We found that the City awarded more than $30,000 to a subrecipient of the program. However, the first-tier subaward information was not submitted timely through the FSRS as required by the FFATA and Title 2, Part 170 of the Code of Federal Regulations. Cause—The City did not comply with the compliance reporting requirements as outlined by the FFATA and Title 2, Part 170 of the Code of Federal Regulations. Effect or Potential Effect—Noncompliance with the reporting requirements of the FFATA and Title 2, Part 170 of the Code of Federal Regulations. Recommendation—We recommend that the City follow all reporting requirements as outlined by the FFATA and Title 2, Part 170 of the Code of Federal Regulations, including filing reports in a timely manner. View of Responsible Officials and Planned Corrective Action Plan—These issues have been resolved with the implementation of consistent procedures for these funds. It is now completed within 30 days of contract execution through sam.gov.