Finding Text
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 ? Emergency Rental Assistance Program Federal Award Identification Number and Year: 20-0150-0-1-604, fiscal year 2021-2022 Assistance Listings Number: 21.023 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or specific requirement: Reporting: Prime recipients awarded a federal grant greater than or equal to $30,000 are subject to Federal Funding Accountability and Transparency Act (FFATA) sub-award reporting requirements as outlined in the Office of Management and Budgets guidance issued August 13, 2020. The prime recipient is required to file a FFATA subaward report by the end of the month following the month in which the prime recipient awards any sub-grant greater than or equal to $30,000. Condition: The City is a prime recipient and provided subawards totaling $1,538,641 to one recipient, with one subrecipient over the $30,000 reporting threshold. No FFATA report was filed for this recipient. Questioned costs: None Context: The City is a prime recipient and provided subawards totaling $1,538,641 to one recipient, which is over the $30,000 reporting threshold. No FFATA report was filed for this recipient. Cause: The City was not aware that the FFATA reporting requirements applied to this Federal award. Effect: The City was not in compliance with the FFATA reporting requirements. Repeat Finding: No. Recommendation: We recommend the City implement policies and procedures to ensure that FFATA reporting occurs for all subawards of $30,000 or more for all federal awards. View of responsible officials: There is no disagreement with the audit finding.