Finding Text
2022-006 Subaward Monitoring
Federal Program: Research and Development Cluster (ALN 47.041, Award Period 9/1/19 – 8/31/22)
Federal Agency: National Science Foundation
Criteria: Written documentation pertaining to the identification, risk assessment of and monitoring of sub awardees was not available as required by 2 CFR 200.331-333.
Condition: The Organization lacked documentation to indicate compliance with subaward monitoring responsibilities required Per 2 CFR 200.331-333, including the policies and procedures to identify and assess risks and monitor subaward recipients as required by grant recipients.
Cause: The Organization lacked written policies and procedures to execute appropriate subaward monitoring responsibilities.
Effect: The organization is not compliant with 2 CFR 200.331-333 which requires the Organization to monitor that the sub awardee is maintaining adequate financial reporting, recordkeeping and compliance with respect to funds received. The Organization could not document sub-awardee risk assessment or monitoring or reviewed debarment or suspension of the sub-awardee.
Identification as a repeat finding, if applicable: The finding is a repeat of Finding 2021-007 in the prior year.
Recommendation: We recommend the Organization establish policy and procedures to document how sub awardees are selected, monitored and perform required risk assessment pertaining to the selection of the sub awardee.
Response: The Organization will establish appropriate procedures for sub awardee monitoring.
Questioned Costs: None