Finding 499384 (2023-001)

Material Weakness
Requirement
L
Questioned Costs
$1
Year
2023
Accepted
2024-09-30
Audit: 322243
Organization: City of Pittsburgh (PA)

AI Summary

  • Core Issue: The City failed to meet FFATA reporting requirements for subawards of $30,000 or more.
  • Impacted Requirements: Non-compliance with the Federal Funding Accountability and Transparency Act (FFATA) reporting deadlines.
  • Recommended Follow-up: Implement procedures to ensure timely and accurate reporting of all required subawards.

Finding Text

Finding 2023-001: Reporting Program Name: U.S. Department of Housing and Urban Development, CDBG Entitlement Grant Cluster (CDBG) - ALN 14.218 Criteria of Specific Requirement: Federal Funding Accountability and Transparency Act (FFATA) (as codified in 2 CFR parts 170) requires direct recipients of grants and cooperative agreements 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 end of the month following the month in which the obligation was made. Condition: The City’s did not comply with FFATA reporting requirements. Questioned Costs: Unknown Cause: The Department responsible for this grant did not complete the reports as required under FFATA. Effect: The City was not in compliance with reporting requirements under FFATA. Identification as a Repeat Finding: This is not a repeat finding from the prior audit. Recommendation: The City should implement procedures to ensure all required reporting is completed. Views of Responsible Officials and Planned Corrective Actions: Management agrees; see separate corrective action plan.

Categories

Questioned Costs Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 499383 2023-001
    Material Weakness
  • 1075825 2023-001
    Material Weakness
  • 1075826 2023-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.218 Community Development Block Grants/entitlement Grants $12.51M
20.205 Highway Planning and Construction $9.86M
93.558 Temporary Assistance for Needy Families $2.31M
14.231 Covid-19 Emergency Solutions Grant Program $1.64M
14.239 Home Investment Partnerships Program $1.55M
14.231 Emergency Solutions Grant Program $1.43M
14.241 Housing Opportunities for Persons with Aids $1.28M
97.047 Bric: Building Resilient Infrastructure and Communities $1.10M
97.044 Assistance to Firefighters Grant $588,380
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $429,091
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $426,894
97.067 Homeland Security Grant Program $322,815
14.218 Covid-19 Community Development Block Grants/entitlement Grants $299,346
10.559 Summer Food Service Program for Children $267,280
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $231,506
21.023 Covid-19 Emergency Rental Assistance Program $218,215
97.042 Emergency Management Performance Grants $141,408
14.401 Fair Housing Assistance Program_state and Local $134,809
10.558 Child and Adult Care Food Program $118,243
20.941 Strengthening Mobility and Revolutionizing Transportation Grants Programs $82,103
89.003 National Historical Publications and Records Grants $56,186
20.600 State and Community Highway Safety $40,412
30.001 Employment Discrimination_title Vii of the Civil Rights Act of 1964 $35,423
20.616 National Priority Safety Programs $30,481
20.933 National Infrastructure Investments $22,281
10.935 Urban Agriculture and Innovative Production $20,000
16.738 Edward Byrne Memorial Justice Assistance Grant Program $12,992
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $10,808