Finding Text
Subrecipient Monitoring
AL 21.023 Emergency Rental Assistance Program
Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the funding disbursed to the Program’s vendor.
Condition: During the audit, it was noted that the County was not performing subrecipient monitoring over the Program’s vendor.
Cause: The County does not have adequate controls in place or the expertise to ensure proper subrecipient monitoring procedures.
Effect: The Program’s vendor may be using grant funding inappropriately. This is a repeat finding from the prior year – Finding 2022-002.
Questioned Costs: The amount of questioned costs, if any, is undeterminable
Recommendation: The County should implement internal control procedures that ensure the vendor is being properly monitored.Management Response: Management maintains that they do not have adequate controls or proper expertise to monitor the vendor. Management will contract a firm to provide oversight over the vendor.