Appendix_L_Federal_Funding_Accountability_and_Transparency_Act_.pdf

This document is Appendix L of the 2021 COPS Office Law Enforcement Mental Health and Wellness Act (LEMHWA) Program Award Owner's Manual, detailing the Federal Funding Accountability and Transparency Act (FFATA) reporting requirements for subawards and executive compensation. The appendix outlines mandatory reporting guidelines for non-Federal entities receiving Federal funds, specifically focusing on first-tier subawards that equal or exceed $30,000 in Federal funds and compensation reporting for top executives.

The document specifies detailed reporting obligations, including the requirement to report each obligating action to http://www.fsrs.gov no later than the end of the month following the month in which the obligation was made. Entities must report total compensation for their five most highly compensated executives if they meet specific revenue thresholds: either 80 percent or more of annual gross revenues from Federal procurement contracts, or $25,000,000 or more in annual gross revenues from Federal procurement contracts. Exemptions are provided for entities with gross income under $300,000 in the previous tax year. The reporting aims to increase transparency in Federal funding and executive compensation, though the public does not have direct access to detailed compensation information.