Finding 1159887 (2024-005)

2024 – 005. Community Development Block Grant (“CDBG”) – Assistance Listing 14.218 – Reporting - Federal Funding Accountability and Transparency Act (Repeat of Finding 2022-002) 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”). Amounts must be reported within thirty days of the subaward. Condition: The County filed a report under FFATA requirements, but the report was not submitted within thirty days of the subaward. 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.