# Pass-Through Entities Verify FFATA Reporting

The draft 2026 Supplement flags FFATA subaward reporting as an audit-readiness issue for organizations that pass through federal funds. When an award requires FFATA reporting, first-tier subawards of $30,000 or more must be reported in the federal reporting system that replaced FSRS in March 2025. Before audit fieldwork, pass-through entities should reconcile subaward amounts and dates, confirm they have evidence of required filings, and compare subrecipient totals with their Schedule of Expenditures of Federal Awards (SEFA).

- Organizations administering federal awards should check award terms to determine whether FFATA reporting applies and identify first-tier subawards at or above the $30,000 threshold.
- Keep evidence of reporting in the current system and reconcile reported amounts and dates against subaward records and SEFA totals before fieldwork.
- The March 2025 transition from FSRS means organizations should verify that their audit documentation reflects filings in the replacement system.

**Jurisdictions:** federal
**Topics:** Regulatory Compliance
**Published:** November 11, 2026

### Key Quotes
> One item in the draft 2026 Supplement is worth checking now: FFATA subaward reporting.

### Sources
- [One item in the draft 2026 Supplement is worth checking now: FFATA subaward reporting.

If you pass federal money to other organizations and the award requires FFATA reporting, first tier subawards of $30,000 or more must be reported in https://t.co/5FGHpPjAwD, the system that re](https://x.com/AccountantJon/status/2120502114069647751) - twitter-fed-procurement