Finding Text
Program Information: Substance Abuse and Mental Health Services Administration (ALN #93.493)
Criteria or Specific Requirement (Including Statutory, Regulatory
or Other Citation): Federal Compliance Requirement: M. Subrecipient Monitoring – The pass-through entity must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f).
Condition: For 1 out of 4 Clubs selected, the Alliance could not provide evidence that a site visit was performed.
Cause: The site visit in question was performed by the prior Alliance Executive Director, who did not transfer the documentation of the site visit to the Alliance before ending her employment there.
Effect or Potential Effect: We were unable to independently verify that the site visit was performed and the Alliance complied with subrecipient monitoring requirements.
Questioned Costs: None.
Context: Through discussion with the Organization’s management, they assert that site visits were performed as required, however, documentation of the site visit was not maintained and we were unable to independently verify that the site visit occurred.
Identification as a Repeat Finding: No similar findings noted in the prior year.
Recommendation: We recommend that the Organization enhance its policies and procedures over subrecipient monitoring to ensure that evidence of monitoring procedures is maintained.
Views of Responsible Officials and Planned Corrective Actions: The Alliance performed site visits as required, and will maintain documentation of these going forward to provide verification that these occurred in accordance with the contract and our documented subrecipient monitoring procedures.