Finding 28754 (2022-001)

FFATA reporting. U.S. Department of Housing and Urban Development Community Development Block Grants 14.218 B-22-UC-29-0003, 2022 January 1, 2022 ? September 1, 2029 N/A None Material Weakness Deficiency in Internal Control over Compliance, Other Matters Under the requirements of the Federal Funding Accountability and Transparency Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2022 award year. The County has one subrecipient requiring FFATA reporting. The County was unaware of the FFATA reporting requirement. Submitting FFATA reports is mandatory so that FSRS has accurate information. Failure to submit reports could result in losing grants due to noncompliance. We recommend the County implement a process that includes tracking timely submission of the FFATA reports and training employees on the FFATA reporting requirements. Yes, prior year finding number 2021-002 There is no disagreement with the audit finding.