Federal Funding Accountability & Transparency Act (FFATA)

The Federal Funding Accountability and Transparency Act (FFATA) was signed on September 26, 2006.  The act was to empower every American with the ability to hold the government accountable for each spending decision.  The FFATA legislation required information on federal awards to be made available to the public.

As of October 1, 2010, Prime Contractors awarded a Federal contract or order that is subject to Federal Acquisition Regulation clause 52.204-10 (Reporting Executive Compensation and First-Tier Subcontract Awards) are required to file a FFATA subaward report by the end of the month following the month in which the Prime Contractor awards any subcontract greater than $25,000. 

The federal Office of Management and Budget (OMB) has provided clarification on the FFATA reporting requirements of subawards made from a federal award, when the first level subaward is a state agency.

For example, State Agency A receives a federal award and subawards funds to State Agency B. Under this scenario, the subaward to Agency B is not reported via FFATA per guidance from OMB.

However, if Agency B subawards (grants only – not contracts or loans) federal funds received from Agency A to Entity C (city, county, nonprofit or other nonstate entity), then Agency B must report to Agency A that it gave the subaward to Entity C.

Agency A is then required via FFATA to report the subaward(s) made to Entity C. Agency B must report the following data elements regarding Entity C (could be multiple subawards to multiple entities) to Agency A within 15 days of the subaward, unless otherwise agreed to by the involved agencies.

  • The Grantee will obtain a Data Universal Numbering System (DUNS) number and maintain its DUNS number for the term of this Grant.  More information about obtaining a DUNS Number can be found at:The Grantee shall comply with the following: DUNS Request Service.
  • Subawardee DUNS
  • Sub Award Primary Place of Performance City
  • Sub Award Primary Place of Performance State
  • Sub Award Primary Place of Performance Zip+4
  • Sub Award Primary Place of Performance Country
  • Sub Award Amount
  • Sub Award Date
  • Sub Award Project Description
  • Sub Award Number
  • Sub Award Executive Compensation (only applicable if the entity in the preceding fiscal year received 80 percent or more of its annual gross revenues in Federal awards and $25,000,000 or more in annual gross revenues from Federal awards)
  • Reporting of Total Compensation of the Grantee’s Executives
  • The Grantee must report executive total compensation to the State by the end of the month during which this Grant is awarded.
  • If this Grant is amended to extend its term, the Grantee must submit an executive total compensation report to the State by the end of the month in which the amendment to this Grant becomes effective.


FFATA Reporting Responsibilities and guidelines can be located on the Federal Funding Accountability and Transparency Act website: FFATA Subaward Reporting System.

Department of Health Services Accounting Policy and Procedures Manual, Section 14 - Federal Funds: Data Universal Numbering System (DUNS).


Last Revised: January 12, 2015