Finding Text
2022-002 ? Subaward Reporting Requirements for Federal Funding Accountability and Transparency Act (FFATA) Noncompliance Federal Program Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number 21.027 Criteria The requirements of 2 CFR Part 170 Appendix A state that direct recipients of grants or cooperative agreements are required to report first-tier subawards of $50,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by the end of the month following the month in which the direct recipient awards such subawards. Part 3 of the compliance supplement requires this reporting at the $30,000 threshold, however, CSLFRF-specific guidance provided a higher threshold of $50,000. Condition During the audit, we identified one subgrant greater than $50,000 which was awarded in the fiscal year 2021-22. It was noted that FFATA subaward reporting was not submitted. The dollar amount of this subaward was $118,810. Cause The City did not have controls in place to ensure FSRS reporting was completed in the required timeframe. Effect The City could jeopardize future grant funding due to program noncompliance. Questioned Costs None. Recommendation We recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines. Management?s Response See Corrective Action Plan.