Finding Text
Program: Targeted Airshed Grant Program
Federal Financial Assistance Listing Number: 66.956
Federal Grantor: Environmental Protection Agency
Award Year: 4/15/2021-4/30/2026; 5/1/2022-4/30/2027
Grant Award Number: TA98T10501; TA98T36001
Compliance Requirements: Reporting
Type of Finding: Material Weakness in Internal Control over Compliance and Material Instance of Non-Compliance
Criteria:
Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, that are codified in 2 CFR Part 170, recipients (i.e., direct 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).
Condition:
During the period July 1, 2023 through June 30, 2024 no reports for subawards were filed with the FSRS that were $30,000 or more in federal funds.
Cause:
Management was not aware of the filing requirement.
Effect:
No FFATA reports were filed during the period July 1, 2023 through June 30, 2024. Thus, the District did not comply with 2 CFR Part 170.
Questioned Costs:
None
Context/Sampling:
Sampling not applicable since no reports were submitted. For the period July 1, 2023 through June 30, 2024, subrecipient expenditures totaled $2,830,661.
Repeat Finding from Prior Year:
No
Recommendation:
We recommend the District implement policies and procedures to ensure the requirement FFATA reports are prepared and submitted to the Federal Funding Accountability and Transparency Act Subaward Reporting System in a timely manner.
Views of Responsible Officials:
Management agrees. See separately issued Corrective Action Plan.