Condition: During our audit we reviewed the partnership agreement with the subrecipient. We noted the Organization did not include all required information in the partnership agreement. Criteria: As described in 2 CFR § 200.332, the Organization is required to have specific information described in the agreements with subrecipients. Cause: During the year, the Organization received a grant that specifically named the subrecipient. Due to this situation, the agreement between the Organization and the subrecipient was missing required information. Effect: Due to not including all required information in the partnership agreement with the subrecipient, this caused unclear or unknown requirements in the partnership agreement. Recommendation: After thoroughly reviewing the unique circumstance that led to this audit finding, we have determined that it is highly unlikely to recur. Given the Organization's strong compliance history and familiarity with subrecipient requirements under Uniform Guidance, we do not see a cost-effective benefit to revamping internal controls specifically for this issue. Instead, we recommend continuing to; review government awards, provide refresher trainings to staff, and conduct periodic reviews of internal controls to ensure ongoing compliance. These measures will effectively address the finding without incurring unnecessary costs. Views of Responsible Officials: Management agrees with the finding.