The Federal Funding Accountability and Transparency Act (FFATA or Transparency Act - P.L.109-282, as amended by section 6202(a) of P.L. 110-252) signed on September 26, 2006, requires the Office of Management and Budget to maintain a single, searchable website that contains information on all Federal spending awards.
The FFATA Subaward Reporting System is the reporting tool Federal prime awardees (i.e., prime contractors and prime grants recipients) use to capture and report subaward and executive compensation data regarding their first-tier subawards to meet the FFATA reporting requirements. Prime contract awardees will report against sub-contracts awarded and prime grant awardees will report against sub-grants awarded. The subaward information entered in FSRS will then be displayed on www.USASpending.gov associated with the prime award furthering Federal spending transparency.
Reporting Timeline for Health and Human Services Agencies
The Health and Human Services Commission (HHSC), as a prime grant recipient awarded a new federal grant greater than or equal to $25,000 as of Oct. 1, 2010, is subject to FFATA subaward reporting requirements as outlined in the Office of Management and Budgets guidance issued Aug. 27, 2010.
In accordance with 2 CFR Chapter 1, Part 170 Reporting Sub-Award and Executive Compensation Information, HHSC as a prime awardee awarded a federal grant, is required to file a FFATA subaward report by the end of the month following the month in which HHSC awards any sub-grant equal to or greater than $25,000. The reporting requirements are as follows:
- This requirement is for both mandatory and discretionary grants awarded on or after October 1, 2010.
- All subaward information must be reported by Health and Human Services (HHS) agencies.
- For those new federal grants as of Oct. 1, 2010, if the initial award is equal to or more than $25,000, reporting of subaward and executive compensation data is required.
- If the initial award is less than $25,000, but subsequent grant modifications result in a total award equal to or more than $25,000, the award will be subject to the reporting requirements, as of the date the award exceeds $25,000.
- If the initial award equals or exceeds $25,000, but funding is subsequently de-obligated such that the total award amount falls below $25,000, the award continues to be subject to the reporting requirements of the Transparency Act and this Guidance.
- If the division/program has received notification that the funding is subject to FFATA reporting requirements, contact Financial Services/Accounting and/or Administrative Services Development Grants Processes Oversight and Support team for specific reporting information.
Additional FFATA Reporting Document Resources
- Federal Emergency Management Agency Grant Programs Directorate Information (Bulletin No. 350, November 23, 2010) (PDF)
- How to Request or Verify a Data Universal Numbering System number
- Texas Comptroller of Public Accounts-Federal Funding Subaward and Executive Compensation Data Reporting
- Award term for Federal Financial Accountability and Transparency Act ( FFATA) Subaward and Executive Compensation Reporting Requirement