Finding 976816 (2023-001)

Finding Reference Number: SA 2023-001 Federal Funding Accountability and Transparency Act (FFATA) Reporting Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grants/Entitlement Grants (CDBG) Name of Federal Agency: Department of Housing and Urban Development Federal Award Identification Number and Year: B-23-MC-06-0012 (2023) 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 noted that the City had not reported first-tier subawards of $30,000 or more in the FSRS during fiscal year 2023. Effect: The City is not in compliance with the FFATA reporting requirements. Cause: We understand that program staff were not familiar with the FFATA reporting requirements. Recommendation: We recommend that the City develop procedures to ensure that all reporting requirements for programs subject to the Federal Funding Accounting and Transparency Act are adhered to. View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the City.