Finding Text
SA2024-001: Lack of preparing and submitting the report based on Federal Funding Accountability and Transparency Act (FFATA) Assistance Listing Numbers: 14.218 Assistance Listing Title: CDBG Entitlement Grants Cluster Name of Federal Agency: U.S. Department of Housing and Urban Development Criteria: Per 2 CFR 200.329(b), reports submitted to the federal awarding agency include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with program requirements. For direct recipients of grants or cooperative agreements who make first-tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System (FSRS) and report subaward date. Condition: The City failed to prepare and submit the FFATA report through FSRS. Cause: The City’s internal controls did not ensure the FFATA reporting was completed in accordance with governing requirements. Effect: Information was not reported to the federal awarding agency. Recommendation: We recommend the City enhance internal controls to ensure FFATA reporting is prepared in accordance with program requirements. Management Response: The City hired a new senior accountant that would be assigned to ensure that required reports from various agencies filed timely.