Program Information: Home Investment Partnerships Program (ALN #14.239) and Coronavirus State and Local Fiscal Recovery Funds (ALN #21.027)
Criteria: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Per 2 CFR section 200.332, the subaward is to clearly identify to the subrecipient required information, including identification that the award is a subaward by providing information described in 200.332 (b)(1); all requirements imposed by the Pass-through Entity (PTE) on the subrecipient so that the federal award is used in accordance with federal statutes, regulations; and the terms and conditions of the award; and any additional requirements that the PTE imposes on the subrecipient. Additionally, per 2 CFR section 200.332 (f), the Organization should verify that a subrecipient is audited as required.
Condition: The subawards did not include the required federal provisions or list the assistance listing numbers. The Organization did not obtain the most recently available audit reports of subrecipients.
Questioned Costs: None.
Context: This condition occurred for 8 out of 8 subawards selected for testing.
Cause: Insufficient internal control and administrative oversight.
Effect or Potential Effect: The subrecipients may not be aware of certain award information in order to comply with federal statutes, regulations, and the terms and conditions of the award.
Repeat Finding: No
Program Information: Home Investment Partnerships Program (ALN #14.239) and Coronavirus State and Local Fiscal Recovery Funds (ALN #21.027)
Criteria: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Per 2 CFR section 200.332, the subaward is to clearly identify to the subrecipient required information, including identification that the award is a subaward by providing information described in 200.332 (b)(1); all requirements imposed by the Pass-through Entity (PTE) on the subrecipient so that the federal award is used in accordance with federal statutes, regulations; and the terms and conditions of the award; and any additional requirements that the PTE imposes on the subrecipient. Additionally, per 2 CFR section 200.332 (f), the Organization should verify that a subrecipient is audited as required.
Condition: The subawards did not include the required federal provisions or list the assistance listing numbers. The Organization did not obtain the most recently available audit reports of subrecipients.
Questioned Costs: None.
Context: This condition occurred for 8 out of 8 subawards selected for testing.
Cause: Insufficient internal control and administrative oversight.
Effect or Potential Effect: The subrecipients may not be aware of certain award information in order to comply with federal statutes, regulations, and the terms and conditions of the award.
Repeat Finding: No
Program Information: Home Investment Partnerships Program (ALN #14.239) and Coronavirus State and Local Fiscal Recovery Funds (ALN #21.027)
Criteria: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Per 2 CFR section 200.332, the subaward is to clearly identify to the subrecipient required information, including identification that the award is a subaward by providing information described in 200.332 (b)(1); all requirements imposed by the Pass-through Entity (PTE) on the subrecipient so that the federal award is used in accordance with federal statutes, regulations; and the terms and conditions of the award; and any additional requirements that the PTE imposes on the subrecipient. Additionally, per 2 CFR section 200.332 (f), the Organization should verify that a subrecipient is audited as required.
Condition: The subawards did not include the required federal provisions or list the assistance listing numbers. The Organization did not obtain the most recently available audit reports of subrecipients.
Questioned Costs: None.
Context: This condition occurred for 8 out of 8 subawards selected for testing.
Cause: Insufficient internal control and administrative oversight.
Effect or Potential Effect: The subrecipients may not be aware of certain award information in order to comply with federal statutes, regulations, and the terms and conditions of the award.
Repeat Finding: No
Program Information: Home Investment Partnerships Program (ALN #14.239) and Coronavirus State and Local Fiscal Recovery Funds (ALN #21.027)
Criteria: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Per 2 CFR section 200.332, the subaward is to clearly identify to the subrecipient required information, including identification that the award is a subaward by providing information described in 200.332 (b)(1); all requirements imposed by the Pass-through Entity (PTE) on the subrecipient so that the federal award is used in accordance with federal statutes, regulations; and the terms and conditions of the award; and any additional requirements that the PTE imposes on the subrecipient. Additionally, per 2 CFR section 200.332 (f), the Organization should verify that a subrecipient is audited as required.
Condition: The subawards did not include the required federal provisions or list the assistance listing numbers. The Organization did not obtain the most recently available audit reports of subrecipients.
Questioned Costs: None.
Context: This condition occurred for 8 out of 8 subawards selected for testing.
Cause: Insufficient internal control and administrative oversight.
Effect or Potential Effect: The subrecipients may not be aware of certain award information in order to comply with federal statutes, regulations, and the terms and conditions of the award.
Repeat Finding: No
Program Information: Home Investment Partnerships Program (ALN #14.239) and Coronavirus State and Local Fiscal Recovery Funds (ALN #21.027)
Criteria: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Per 2 CFR section 200.332, the subaward is to clearly identify to the subrecipient required information, including identification that the award is a subaward by providing information described in 200.332 (b)(1); all requirements imposed by the Pass-through Entity (PTE) on the subrecipient so that the federal award is used in accordance with federal statutes, regulations; and the terms and conditions of the award; and any additional requirements that the PTE imposes on the subrecipient. Additionally, per 2 CFR section 200.332 (f), the Organization should verify that a subrecipient is audited as required.
Condition: The subawards did not include the required federal provisions or list the assistance listing numbers. The Organization did not obtain the most recently available audit reports of subrecipients.
Questioned Costs: None.
Context: This condition occurred for 8 out of 8 subawards selected for testing.
Cause: Insufficient internal control and administrative oversight.
Effect or Potential Effect: The subrecipients may not be aware of certain award information in order to comply with federal statutes, regulations, and the terms and conditions of the award.
Repeat Finding: No
Program Information: Home Investment Partnerships Program (ALN #14.239) and Coronavirus State and Local Fiscal Recovery Funds (ALN #21.027)
Criteria: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Per 2 CFR section 200.332, the subaward is to clearly identify to the subrecipient required information, including identification that the award is a subaward by providing information described in 200.332 (b)(1); all requirements imposed by the Pass-through Entity (PTE) on the subrecipient so that the federal award is used in accordance with federal statutes, regulations; and the terms and conditions of the award; and any additional requirements that the PTE imposes on the subrecipient. Additionally, per 2 CFR section 200.332 (f), the Organization should verify that a subrecipient is audited as required.
Condition: The subawards did not include the required federal provisions or list the assistance listing numbers. The Organization did not obtain the most recently available audit reports of subrecipients.
Questioned Costs: None.
Context: This condition occurred for 8 out of 8 subawards selected for testing.
Cause: Insufficient internal control and administrative oversight.
Effect or Potential Effect: The subrecipients may not be aware of certain award information in order to comply with federal statutes, regulations, and the terms and conditions of the award.
Repeat Finding: No
Program Information: Home Investment Partnerships Program (ALN #14.239) and Coronavirus State and Local Fiscal Recovery Funds (ALN #21.027)
Criteria: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Per 2 CFR section 200.332, the subaward is to clearly identify to the subrecipient required information, including identification that the award is a subaward by providing information described in 200.332 (b)(1); all requirements imposed by the Pass-through Entity (PTE) on the subrecipient so that the federal award is used in accordance with federal statutes, regulations; and the terms and conditions of the award; and any additional requirements that the PTE imposes on the subrecipient. Additionally, per 2 CFR section 200.332 (f), the Organization should verify that a subrecipient is audited as required.
Condition: The subawards did not include the required federal provisions or list the assistance listing numbers. The Organization did not obtain the most recently available audit reports of subrecipients.
Questioned Costs: None.
Context: This condition occurred for 8 out of 8 subawards selected for testing.
Cause: Insufficient internal control and administrative oversight.
Effect or Potential Effect: The subrecipients may not be aware of certain award information in order to comply with federal statutes, regulations, and the terms and conditions of the award.
Repeat Finding: No
Program Information: Home Investment Partnerships Program (ALN #14.239) and Coronavirus State and Local Fiscal Recovery Funds (ALN #21.027)
Criteria: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Per 2 CFR section 200.332, the subaward is to clearly identify to the subrecipient required information, including identification that the award is a subaward by providing information described in 200.332 (b)(1); all requirements imposed by the Pass-through Entity (PTE) on the subrecipient so that the federal award is used in accordance with federal statutes, regulations; and the terms and conditions of the award; and any additional requirements that the PTE imposes on the subrecipient. Additionally, per 2 CFR section 200.332 (f), the Organization should verify that a subrecipient is audited as required.
Condition: The subawards did not include the required federal provisions or list the assistance listing numbers. The Organization did not obtain the most recently available audit reports of subrecipients.
Questioned Costs: None.
Context: This condition occurred for 8 out of 8 subawards selected for testing.
Cause: Insufficient internal control and administrative oversight.
Effect or Potential Effect: The subrecipients may not be aware of certain award information in order to comply with federal statutes, regulations, and the terms and conditions of the award.
Repeat Finding: No