Finding 10917 (2022-002)

2022 – 002. Community Development Block Grant (“CDBG”) – Assistance Listing 14.218 – Reporting - Federal Funding Accountability and Transparency Act Criteria: Under the Federal Funding Accountability and Transparency Act (“FFATA”), direct recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the FFATA Subaward Reporting System (“FSRS”). Condition: The County had seven first-tier subawards in excess of $30,000 from CDBG, but did not report them in FSRS. Context: See above condition. Cause: Management oversight. Effect: The County was not in compliance with the requirements of FFATA. Recommendation: We recommend that the County establish procedures to ensure proper reporting under FFATA. Views of Responsible Official and Planned Corrective Action: We concur. We will establish procedures to ensure proper reporting with FFATA.