Finding Text
Finding Reference Number: SA 2021-004 Federal Funding Accountability and Transparency Act (FFATA) Reporting
AL Number: 14.218
Assistance Listing Title: COVID-19 - Community Development Block Grants/Entitlement Grants (CDBG)
Federal Agency: Department of Housing and Urban Development
Federal Award Identification Number: B-14-MC-06-0037, B-18-MC-06-0037, B-19-MC-06-0037, B-20-MC-06-0037, B-20-MW-06-0037
Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252 that are codified in 2 CFR Part 170, direct recipients of grants are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Subawards that are entered into the FSRS System should be maintained so that any amendments to the subawards are also reflected in the system.
Condition: We selected three of the City’s subawards for testing of the reporting on the FSRS. The three subawards tested were comprised of two vendor contracts and one subgrant that were all more than $30,000. Although we noted that two of the contracts tested were included in the FSRS, one of the contracts in the amount of $198,760 was not reported in FSRS. We understand the City did not report that contract in the FSRS until March 10, 2024.
Effect: The City is not in compliance with the FFATA reporting requirements.
Cause: We understand the contract was not included in the FSRS due to City staff oversight.
Recommendation: Although the City provided documentation that the FSRS was updated on March 10, 2024 to include the $198,760 contract, the City should develop procedures to ensure that FFATA reporting is accurate at all times and reflects any contract amendments and final subaward funding amounts.
View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the City.