Finding Text
Assistance Listing Number 14.218 CDBG Entitlement/Special Purpose
Grants Cluster
Department of Housing and Urban Development, Award Number B-22-MC-19-0005
Department of Housing and Urban Development, Award Number B-23-MC-19-0005
Criteria or specific requirement – Subaward agreements, amendments, and
modifications that are at or above the subaward reporting requirement under Title
2 of the Code of Federal Regulations must be reported in in the Subaward
Reporting System (FSRS) no later than the last day of the month following the
month is which the subaward or subaward amendment obligation was made.
Condition – Subaward information was not reported in FSRS within the required
time frame.
Questioned costs – None.
Context – Subaward agreements and modifications were obligated during fiscal
year 2024 to which the FFATA requirements applied. Of the one subaward and
modification tested, none were submitted in a timely manner. Sampling was not
a statistically valid sample.
Effect – Reporting provides information to the public to hold the government
accountable for each spending decision and assist with reducing wasteful
spending. Untimely reporting does not provide an accurate detail of government
spending.
Cause – Federal awards are awarded by the federal agency late in the calendar
year with effective dates of January 1 of the same year. This results in
subawards being obligated late in the calendar year after the grant has been
awarded to the City. The City reported subaward information in FSRS before the
calendar year ended.
Recommendation – We recommend that procedures related to the reporting of
subaward information in FSRS be improved to provide timely reporting.
View of responsible officials – Housing and Economic Development Staff will
update its internal policy to submit FFATA with 30 days of the final execution of
the CDBG annual budget, Annual Action Plan, and subaward agreements, along
with any amendments to these listed agreements. The original agreements
typically happen in October and will be completed by November to meet the
standard of submitting within 30 days of allocation. We will also review
amendments to ensure they are also filed within 30 days of execution.