Finding 951063 (2021-003)

2021-003 FFATA Reporting Federal Agency U.S. Department of Housing and Urban Development Federal program Name Community Development Block Grants Assistance Listing Number 14.218 Federal Award Identification Number and Year: B-21-UC-29-0003, 2021 Pass-through Entity N/A Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Under the requirements of the Federal Funding Accountability and Transparency Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, 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) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2021 award year. The County has five subrecipients requiring FFATA reporting. Cause The County was unaware of the FFATA reporting requirement. Effect Submitting FFATA reports is mandatory so that FSRS has accurateinformation. Failure to submit reports could result in losing grants due to noncompliance. Reccomendation We reccomend the agency implement a process that includes tracking timely submission of the FFATA reports and training employees on the FFATA reporting requirements. Repeat Finding No Views of Responsible Officials There is no disagreement with the audit finding.