Finding Text
Finding No. SA 2024-001 – Reporting
Federal Assistance Listing Number: 14.218
Federal Program Title: Community Development Block Grants/
Entitlement Grants
Federal Agency: U.S. Department of Housing and Urban Development
Award Period: Fiscal year 2024
Criteria:
Per OMB Compliance Supplement and Compliance and the requirements of the Federal Funding Accountability and Transparency Act (FFATA), 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:
The City was unable to report the first-tier subawards of $30,000 or more to the FSRS.
Cause:
No sufficient internal controls, policies, and procedures were in place to ensure that the timely submission of FFATA reports was completed for the first-tier subawards.
Effect:
Delayed/late and non-submission of the report is considered non-compliance with the program requirements and may result in fines and penalties as well as suspension or termination of the federal awards.
Questioned Costs:
None.
Repeat Finding:
No.
Recommendation:
We recommend that the City strictly follow the deadline for reporting submission set forth by the U.S. Department of Housing and Urban Development.
Views of responsible officials and planned corrective actions:
The Department has been informed and will implement a procedure to ensure that the FFATA reporting is completed before the sub-award is given to the subrecipient. The department will complete the corrective action plan by June 30, 2025.