Subrecipient Monitoring: Criteria – The Uniform Guidance, Part 200.332 states in part, “All pass-through entities must: evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring.” The Uniform Guidance, Part 200.332 also states, “All pass-through entities must: monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. Pass-through entity monitoring of the subrecipient must include reviewing financial and performance reports required by the pass-through entity, following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the Federal award provided to the subrecipient from the pass-through entity detected through audits, on-site reviews, and written confirmation from the subrecipient, highlighting the status of actions planned or taken to address Single Audit findings related to the particular subaward, issuing a management decision for applicable audit findings pertaining only to the Federal award provided to the subrecipient from the pass-through entity as required by Part 200.521.” The Uniform Guidance further states: “Depending upon the pass-through entity's assessment of risk posed by the subrecipient the following monitoring tools may be useful for the pass-through entity to ensure proper accountability and compliance with program requirements and achievement of performance goals: providing subrecipients with training and technical assistance on program-related matters, performing on-site reviews of the subrecipient's program operations and arranging for agreed-upon-procedures engagements as described in Part 200.425.” The Uniform Guidance, Part 200.332 also states, “All pass-through entities must: Verify that every subrecipient is audited as required by Subpart F when it is expected that the subrecipient's Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in Part 200.501” and that “All pass-through entities must: consider whether the results of the subrecipient's audits, on-site reviews, or other monitoring indicate conditions that necessitate adjustments to the pass-through entity's own records.” Condition – The District did not evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. The District did not monitor the activities of the subrecipient as necessary to ensure the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved, including the monitoring of Part 200.332(d)(1) to Part 200.332(d)(4). In addition, the District did not utilize any of the monitoring tools identified in Part 200.332(e) to ensure proper accountability and compliance with program requirements and achievement of performance goals. The District did not verify that every subrecipient is audited as required by Subpart F when it is expected that the subrecipient's Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in Part 200.501. The District did not consider whether the results of the subrecipient's audits, on-site reviews or other monitoring indicate conditions that necessitate adjustments to the pass-through entity's own records. Cause – The District was not aware they needed to establish policies and procedures to ensure compliance with the Uniform Guidance, Part 200.332 and Part 200.501. Effect – The District is not in compliance with subrecipient monitoring as required by the Uniform Guidance, Part 200.332 and Part 200.501. Recommendation – The District should establish policies and procedures to ensure compliance with the Uniform Guidance, Part 200.332 and Part 200.501. Response – The District will establish policies and procedures to ensure compliance with the Uniform Guidance, Part 200.332 and Part 200.501. Conclusion – Response accepted.
Awards to Subrecipients: Criteria – The Uniform Guidance, Part 200.332 states, “All pass-through entities must: ensure that every subaward is clearly identified to the subrecipient as a subaward and includes the following information at the time of the subaward and if any of these data elements change, include the changes in subsequent subaward modification. When some of this information is not available, the pass-through entity must provide the best information available to describe the Federal award and subaward.” Required information includes, in part, subrecipient's unique entity identifier, federal award identification number (FAIN), federal award date of award to the recipient by the Federal agency, subaward period of performance start and end date, subaward budget period start and end date, name of federal awarding agency, pass-through entity, and contact information for awarding official of the pass-through entity, assistance listings number and title, identification of whether the award is research and development (R&D) and indirect cost rate for the federal award (including if the de minimis rate is charged) per Part 200.414. In addition, required information includes all requirements imposed by the pass-through entity on the subrecipient so that the Federal award is used in accordance with Federal statutes, regulations and the terms and conditions of the Federal award and appropriate terms and conditions concerning closeout of the subaward. Condition – The District did not clearly identify to the subrecipient that the subaward was a subaward. In addition, the District did not include the subrecipient's unique entity identifier, federal award identification number (FAIN), federal award date of award to the recipient by the Federal agency, subaward period of performance start and end date, subaward budget period start and end date, name of federal awarding agency, pass-through entity, and contact information for awarding official of the pass-through entity, assistance listings number and title, identification of whether the award is research and development (R&D) and indirect cost rate for the federal award (including if the de minimis rate is charged) per Part 200.414, all requirements imposed by the pass-through entity on the subrecipient so that the federal award is used in accordance with federal statutes, regulations and the terms and conditions of the federal award, and appropriate terms and conditions concerning closeout of the subaward in the subaward to the subrecipients. Cause – The District has not established policies and procedures to ensure all required information is included in the subaward to the subrecipients. Effect – The information required in the subaward to subrecipients was not included due to the lack of policies and procedures. Recommendation – The District should establish policies and procedures to ensure all required information is included in the subaward to subrecipients as required by Uniform Guidance, Part 200.332. Response – The subaward for this grant agreement will have elements specified in the respective agreement as required by Uniform Guidance, Part 200.332. Conclusion – Response accepted.
Assets Purchased with Federal Awards: The District did not follow management requirements under Uniform Guidance 200.313(d)(1) relating to the capital asset listing. See item 2023-004.
Subrecipient Monitoring: Criteria – The Uniform Guidance, Part 200.332 states in part, “All pass-through entities must: evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring.” The Uniform Guidance, Part 200.332 also states, “All pass-through entities must: monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. Pass-through entity monitoring of the subrecipient must include reviewing financial and performance reports required by the pass-through entity, following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the Federal award provided to the subrecipient from the pass-through entity detected through audits, on-site reviews, and written confirmation from the subrecipient, highlighting the status of actions planned or taken to address Single Audit findings related to the particular subaward, issuing a management decision for applicable audit findings pertaining only to the Federal award provided to the subrecipient from the pass-through entity as required by Part 200.521.” The Uniform Guidance further states: “Depending upon the pass-through entity's assessment of risk posed by the subrecipient the following monitoring tools may be useful for the pass-through entity to ensure proper accountability and compliance with program requirements and achievement of performance goals: providing subrecipients with training and technical assistance on program-related matters, performing on-site reviews of the subrecipient's program operations and arranging for agreed-upon-procedures engagements as described in Part 200.425.” The Uniform Guidance, Part 200.332 also states, “All pass-through entities must: Verify that every subrecipient is audited as required by Subpart F when it is expected that the subrecipient's Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in Part 200.501” and that “All pass-through entities must: consider whether the results of the subrecipient's audits, on-site reviews, or other monitoring indicate conditions that necessitate adjustments to the pass-through entity's own records.” Condition – The District did not evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. The District did not monitor the activities of the subrecipient as necessary to ensure the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved, including the monitoring of Part 200.332(d)(1) to Part 200.332(d)(4). In addition, the District did not utilize any of the monitoring tools identified in Part 200.332(e) to ensure proper accountability and compliance with program requirements and achievement of performance goals. The District did not verify that every subrecipient is audited as required by Subpart F when it is expected that the subrecipient's Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in Part 200.501. The District did not consider whether the results of the subrecipient's audits, on-site reviews or other monitoring indicate conditions that necessitate adjustments to the pass-through entity's own records. Cause – The District was not aware they needed to establish policies and procedures to ensure compliance with the Uniform Guidance, Part 200.332 and Part 200.501. Effect – The District is not in compliance with subrecipient monitoring as required by the Uniform Guidance, Part 200.332 and Part 200.501. Recommendation – The District should establish policies and procedures to ensure compliance with the Uniform Guidance, Part 200.332 and Part 200.501. Response – The District will establish policies and procedures to ensure compliance with the Uniform Guidance, Part 200.332 and Part 200.501. Conclusion – Response accepted.
Awards to Subrecipients: Criteria – The Uniform Guidance, Part 200.332 states, “All pass-through entities must: ensure that every subaward is clearly identified to the subrecipient as a subaward and includes the following information at the time of the subaward and if any of these data elements change, include the changes in subsequent subaward modification. When some of this information is not available, the pass-through entity must provide the best information available to describe the Federal award and subaward.” Required information includes, in part, subrecipient's unique entity identifier, federal award identification number (FAIN), federal award date of award to the recipient by the Federal agency, subaward period of performance start and end date, subaward budget period start and end date, name of federal awarding agency, pass-through entity, and contact information for awarding official of the pass-through entity, assistance listings number and title, identification of whether the award is research and development (R&D) and indirect cost rate for the federal award (including if the de minimis rate is charged) per Part 200.414. In addition, required information includes all requirements imposed by the pass-through entity on the subrecipient so that the Federal award is used in accordance with Federal statutes, regulations and the terms and conditions of the Federal award and appropriate terms and conditions concerning closeout of the subaward. Condition – The District did not clearly identify to the subrecipient that the subaward was a subaward. In addition, the District did not include the subrecipient's unique entity identifier, federal award identification number (FAIN), federal award date of award to the recipient by the Federal agency, subaward period of performance start and end date, subaward budget period start and end date, name of federal awarding agency, pass-through entity, and contact information for awarding official of the pass-through entity, assistance listings number and title, identification of whether the award is research and development (R&D) and indirect cost rate for the federal award (including if the de minimis rate is charged) per Part 200.414, all requirements imposed by the pass-through entity on the subrecipient so that the federal award is used in accordance with federal statutes, regulations and the terms and conditions of the federal award, and appropriate terms and conditions concerning closeout of the subaward in the subaward to the subrecipients. Cause – The District has not established policies and procedures to ensure all required information is included in the subaward to the subrecipients. Effect – The information required in the subaward to subrecipients was not included due to the lack of policies and procedures. Recommendation – The District should establish policies and procedures to ensure all required information is included in the subaward to subrecipients as required by Uniform Guidance, Part 200.332. Response – The subaward for this grant agreement will have elements specified in the respective agreement as required by Uniform Guidance, Part 200.332. Conclusion – Response accepted.
Assets Purchased with Federal Awards: The District did not follow management requirements under Uniform Guidance 200.313(d)(1) relating to the capital asset listing. See item 2023-004.