Finding 584015 (2023-001)

Criteria—As outlined within the Federal Funding Accountability and Transparency Act (“FFATA”), as amended by Section 6202 of Public Law 110-252, and also codified within Title 2, Part 170 of the Code of Federal Regulations, 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 and Context—We found that the City awarded more than $30,000 to a subrecipient of the program. However, no first-tier subaward information was submitted through the FSRS as required by the FFATA and Title 2, Part 170 of the Code of Federal Regulations. Cause—The City did not comply with the compliance reporting requirements as outlined by the FFATA and Title 2, Part 170 of the Code of Federal Regulations. Effect or Potential Effect—Noncompliance with the reporting requirements of the FFATA and Title 2, Part 170 of the Code of Federal Regulations. Recommendation—We recommend that the City follow all reporting requirements as outlined by the FFATA and Title 2, Part 170 of the Code of Federal Regulations. View of Responsible Officials and Planned Corrective Action Plan—The City was unaware of the FFATA reporting requirements. As a result of this finding, we have reached out to HUD to obtain reporting instructions and have begun the process of gathering subrecipient information necessary for reporting. As soon as all pertinent information has been gathered, the Office of Strategic Planning will begin filing all past due reports until we become current.