Finding Text
Finding Reference Number: SA 2022-003 Federal Funding Accountability and Transparency Act (FFATA) Reporting
AL Number: 14.218
Assistance Listing Title: CDBG - Entitlement Grants Cluster –
Community Development Block Grants/Entitlement Grants
COVID-19 - Community Development Block Grants/Entitlement Grants-CV
Federal Agency: Department of Housing and Urban Development
Federal Award Identification Number: B-14-MC-06-0037, B-15-MC-06-0037, B-16-MC-06-0037, B-17-MC-06-0037, B-18-MC-06-0037, B-19-MC-06-0037, B-20-MC-06-0037, B-20-MW-06-0037, B-21-MC-06-0037
Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252 that are codified in 2 CFR Part 170, direct recipients of grants are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Subawards that are entered into the FSRS System should be maintained so that any amendments to the subawards are also reflected in the system.
Condition: We selected three of the City’s subawards for testing of the reporting on the FSRS. The three subawards tested were comprised of two vendor contracts and one subgrant that were all more than $30,000. Although we noted that all three subawards tested were included in the FSRS, one was not reported until January 14, 2024 and two were not reported until July 28, 2025.
Effect: The City is not in compliance with the FFATA reporting requirements.
Cause: We understand the contracts were not reported timely in the FSRS due to City staff oversight.
Identification as a Repeat Finding: Yes, since 2021
Recommendation: Although the City provided documentation that the FSRS was updated subsequent to fiscal year 2022, the City should develop procedures to ensure that FFATA reporting is accurate at all times and reflects any contract amendments and final subaward funding amounts.
View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the City.