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b <br /> Our audit focused on the City's 2013 and 2014 grant award as the program's <br /> fiscal year is July 1-June 30. We found the City did not have sufficient internal <br /> controls in place to ensure the fiscal year 2013 and 2014 FFATA reports were <br /> submitted before the deadline for the five non-profit organizations who received <br /> more than$25,000 from the City. The amount spent during our audit period from <br /> these five subrecipients totaled $597,100. We consider the control deficiency to <br /> be a material weakness. <br /> When our Office discovered the reports had notbeen submitted, the City started <br /> the process to submit the required reports. <br /> Cause of Condition <br /> The City relied on the granting agency to communicate program requirements and <br /> did not dedicate the time and resources to research all applicable reporting <br /> requirements. <br /> • <br /> Effect of Condition and Questioned Costs <br /> By not correctly submitting the required FFATA reports, the federal government's <br /> ability to ensure transparency and accountability of federal spending is diminished. <br /> Recommendation <br /> We recommend the City ensure: <br /> • Staff responsible for administering federal grants is provided adequate <br /> training so they fully understand of federal compliance requirements. <br /> • Required reports are accurately compiled,reviewed and submitted timely. <br /> City's Response <br /> The City concurs with the finding. City staff responsible for administering the <br /> program were unaware of that Federal Funding Accountability and Transparency <br /> Act (FFATA) reporting requirement. To ensure future compliance, the City <br /> developed FFATA data collection instructions, which were distributed to the staff <br /> responsible for sub recipient monitoring. <br /> Auditor's Remarks _. <br /> We appreciate the steps the City has taken to develop and distribute Federal <br /> Funding Accountability and Transparency Act (FFATA) data collection <br /> instructions to staff responsible for ensuring sub-recipient monitoring <br /> requirements are met. We will follow-up on this issue during the next regularly <br /> scheduled audit. <br /> Washington State Auditor's Qjfice 90 Page 7 <br />