Finding Text
Finding 2024-003: FFATA Reporting
Noncompliance/Significant Deficiency
Federal Award Information:
Assistance Listing Number: 21.027
Program Title: Coronavirus State and Local Fiscal Recovery Funds
Federal Award Year(s): FY 2023-24
Name of Federal Agency: U.S. Department of Treasury
Passed through: State of California Department of Finance
Criteria or Specific Requirement:
The grant award agreement stipulates that the grantee shall comply with the Federal Funding Accountability and Transparency Act (FFATA) in Appendix A to 2 CFR part 170. The City is required under the FFATA to report subawards greater than or equal to $30,000 using the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) by the end of the month following the month in which the subaward was made.
Condition:
As part of our audit testing, we obtained and inspected the subrecipient agreements filed for the program year and determined that the City did not prepare FFATA reports in a timely manner for the fiscal year ended June 30, 2024. The subrecipient awards in excess of $30,000 were made in January 2024, but the FFATA reports were not filed.
Cause of the Condition:
In prior years, the City was not aware that the FFATA reporting requirements were applicable, resulting from inadequate internal controls relating to identification of reporting requirement for the grant program. In fiscal year 2023-2024, the City did not file the report by the required reporting deadline.
Effect or Possible Effect:
The City did not comply with the reporting requirements of the FFATA or the grant agreement.
Context:
The subrecipient agreements greater than $30,000 were signed and implemented during the fiscal year
2023-24, but the City did not file the necessary FFATA report.