Federal Funding Accountability and Transparency Act Reporting Requirements

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 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 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 $30,000. 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 subaward is equal to or greater than$30,000, reporting of subaward and executive compensation data is required.
  • If the initial subaward is less than$30,000, but subsequent grant modifications result in a total subaward equal to or greater than$30,000, the subaward will be subject to the reporting requirements, as of the date the subaward exceeds$30,000.
  • If the initial subaward is equal to or exceeds$30,000, but funding is subsequently de-obligated such that the total subaward amount falls below$30,000, the award continues to be subject to the reporting requirements of the Transparency Act and this Guidance.

For additional information, refer to the FFATA website and the FFATA Frequently Asked Questions.

Requirements for Subrecipients

  • If your organization has received a federal subaward from HHSC, then your organization is a subrecipient of a federal award
  • Prior to issuance of subaward, subrecipients must obtain a Universal Entity Identifier (UEI) number at sam.gov and maintain an active UEI throughout the term of your subaward. Please note that HHSC staff are not able to assist with entity registration or UEI assignments. More information can be found at the sam.gov website.
  • Subrecipients must submit Form 8040, FFATA Certification form to your HHSC Contract Manager at subaward issuance and every year thereafter, throughout the subaward term.

Additional FFATA Reporting Document Resources