Finding Text
Criteria: The Uniform Guidance Federal regulations per 2 CFR section 200.332 requires among other
things, that all requirements be imposed by the pass-through entity (PTE) on the subrecipient so that
the federal award is used in accordance with federal statutes, regulations, and the terms and
conditions of the award.
Universe/Population: The portion of federal expenditures reimbursed and passed through to
subrecipients by the East Baton Rouge Parish Sheriff’s Office (the Sheriff). Based on these
requirements, the population consisted of a total dollar amount of $205,788.
Condition: Funding passed down to subrecipients of the federal program are not adequately
reviewed for all applicable compliance requirements as required under the Uniform Guidance. We
noted that for the subrecipient a grant accountant reviewed the expenditures for allowable activities
and allowable costs, however these costs were not reviewed for appropriate federal procurement and
reporting requirements.
Cause: The Sheriff does not currently have an adequate control designed and implemented to test
the expenditures being reimbursed for various award requirements as required under the Uniform
Guidance over subrecipient monitoring policies, to a sufficient level of detail and understanding.
Effect: Without accurate review of the costs being submitted for reimbursement, the Sheriff could
request for reimbursement costs that are unallowable or did not follow the appropriate federal
guidelines for reimbursement. The amount of questioned costs is $205,788.
Recommendation: The Sheriff should review subrecipient costs for all grant requirements before
being submitted for reimbursement to ensure appropriate monitoring. This review should also include
review of subrecipient quarterly reports.
View of Responsible Official: Management agrees with this finding and will implement a more
detailed review process for PTE and subrecipient monitoring requirements to ensure grant
requirements are being appropriately followed.