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Chapters:

3.15 Reporting Requirements

Reports Required under the Federal Funding Accountability and Transparency Act

The Federal Funding Accountability and Transparency Act of 2006 (referred to as FFATA or The Transparency Act) requires the Office of Management and Budget to maintain a single, searchable website that provides the public with information about how tax dollars are spent and gives them the ability to hold the Federal Government accountable for each spending decision. That site is http://www.usaspending.gov.

Federal direct recipients that award $25,000 or more to subrecipients are required to submit data in the FFATA Subaward Reporting System. Per Title 2 CFR Volume 1, Part 170—Reporting Subaward and Executive Compensation Information [PDF - 192 Kb], prime grant recipients awarded a new Federal grant greater than or equal to $25,000 as of October 1, 2010 are subject to FFATA sub-award reporting requirements as outlined in the OMB guidance issued August 27, 2010. The prime awardee is required to file a FFATA sub-award report through the FFATA Subaward Reporting System (FSRS), https://www.fsrs.gov/, by the end of the month following the month in which the direct recipient awards any sub-grant greater than or equal to $25,000.

The reporting requirements for Federal award recipients of both formula and discretionary grants awarded on or after October 1, 2010 are:

  • All subaward information must be reported by the Federal recipient.
  • If the initial subaward is at least $25,000, the award recipient must report the subawards and the names and annual compensation of the subawardee’s five highest paid executives.
  • If the initial award is below $25,000 but subsequent award modifications result in a total award equal to or over $25,000, the award will be subject to the reporting requirements as of the date the award reaches $25,000.
  • If the initial award is equal to or greater than $25,000 but de-obligation of funding causes the total award amount to fall below $25,000, you will continue to be subject to the reporting requirements.

The reporting requirements do NOT apply to the following:

  • Recovery Act awards
  • Awards to individuals
  • Recipients that had a gross income of $300,000 or less in their previous tax year
  • Classified information

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Reporting requirements for U.S. Department of Justice awards may change from year to year. Please read your award documents carefully.