Finding Text
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: Refugee and Entrant Assistance State/Replacement Designee Administered
Programs
Assistance Listing Number: 93.566
Federal Award Identification Number and Year: 21/2201MNRSS 2023
Pass-Through Agency: State of Minnesota and Lutheran Social Services
Pass-Through Numbers: GRK% 167302, D2LNFU9KSHC6, D2LNFU9KSHC6
Award Period: January 1, 2023 – December 31, 2023
Type of Finding:
* Material Weakness in Internal Control over Compliance
* Other Matters
Criteria or Specific Requirement: Uniform Guidance section 200.332 states that every subaward agreement should include the following information at the time of the subaward:
* Subrecipient’s unique entity identifier;
* Assistance Listings number and Title; the pass-through entity must identify the dollar amount made available under each Federal award and the Assistance Listings Number at time of disbursement
Condition: We noted that the subrecipient agreements did not include the entity's unique entity identifier or the assistance listing number and title.
Questioned Costs: None
Context: Five out of five subrecipients agreements selected for testing did not have proper documentation.
Cause: The subrecipient agreements did not contain proper documentation.
Effect: Incomplete agreements can cause subrecipients to submit inaccurate or incomplete reports, affecting the accuracy of overall grant reporting.
Repeat Finding: No
Recommendation: Auditor recommends that KOM review the various subrecipient requirements with the individuals involved in this process to ensure they understand the requirements.
Views of Responsible Officials: There is no disagreement with the audit finding.