Finding 1176480 (2025-002)

2025-002 - Timeliness of Federal Funding Accountability and Transparency Act Reporting Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Reporting). Program. Community Development Block Grant - Entitlement Grants Cluster; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.218; Award Numbers B22-MC-26-0035 and B20-MW-26-0035. Criteria. Prime awardees must complete Federal Funding Accountability and Transparency Act Reporting (FFATA) for subawards and sub-contracts equal to or greater than $30,000. Reports must be filed within 30 days of the subaward to the FFATA reporting website SAM.gov. Condition. The City completed its FFATA reporting after the reporting deadline of 30 days. Cause. This condition was caused by a lack of complete understanding of the reporting requirements associated with FFATA. Effect. As a result of this condition, the City did not comply with the requirements of the Uniform Guidance to complete FFATA reporting in a timely manner. Questioned Costs. No costs have been questioned as a result of this finding inasmuch as no disallowed costs were identified. Recommendation. We recommend that the City complete FFATA reporting requirements in a timely manner. View of Responsible Officials. Management concurs with the finding. The City will complete FFATA reporting requirements in a timely manner going forward.