Finding Text
Federal Program COVID -19 Community Development Block Grant, Assistance Listing No. 14.218 Criteria The requirements of 2 CFR Part 170 Appendix A state that 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 (FFATA) Subaward Report System (FSRS) by the end of the month following the month in which the direct recipient awards such subawards. Condition During the audit, we identified three subgrants equal to or greater than $30,000 each which were awarded in fiscal year 2022. It was noted that FFATA subaward reporting was not submitted. Cause The City did not have controls in place to ensure FSRS reporting was completed in the required timeframe. Effect The City could jeopardize future grant funding due to program noncompliance. Questioned Costs No questioned costs.Context/Sampling The entire population of 3 subrecipient agreements was selected for testing. Identification as a Repeat Finding This is not a repeat finding. Recommendation We recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines. Views of Responsible Officials See attached Corrective Action Plan.