Finding Text
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: CDBG ? Community Development Block Grants Federal Award Identification Number and Year: B-21-MC-06-0587 / B-20-MW-06-0587, fiscal year 2021-2022 Assistance Listings Number: 14.218 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or specific requirement: Reporting - Prime recipients awarded a federal grant greater than or equal to $30,000 are subject to Federal Funding Accountability and Transparency Act (FFATA) sub-award reporting requirements as outlined in the Office of Management and Budgets guidance issued August 13, 2020. The prime recipient is required to file a FFATA subaward report by the end of the month following the month in which the prime recipient awards any sub-grant greater than or equal to $30,000. Condition: The City is a prime recipient and provided subawards totaling $244,758 to nine recipients, with three subrecipients over the $30,000 reporting threshold. No FFATA report was filed for these recipients. Questioned costs: None Context: The City is a prime recipient and provided subawards totaling $244,758 to nine recipients, with three subrecipients over the $30,000 reporting threshold. No FFATA report was filed for these recipients. Cause: The City was not aware that the FFATA reporting requirements applied to this Federal award. Effect: The City was not in compliance with the FFATA reporting requirements. Repeat Finding: No. Recommendation: We recommend the City implement policies and procedures to ensure that FFATA reporting occurs for all subawards of $30,000 or more for all federal awards. View of responsible officials: There is no disagreement with the audit finding.