Finding Text
2023-004: Significant deficiency over Subrecipient Monitoring
Assistance listing number: 97.132
Agency: Department of Homeland Security
Program: Targeted Violence and Terrorism Prevention Grant Program
Grant Year: 2023
Criteria: According to, § 200.332(a) Requirements for pass-through entities, all pass-through entities must ensure that every subaward is clearly identified to the subrecipient as a subaward and includes specified information at the time of the subaward and if any of these data elements change, include the changes in subsequent subaward modification. When some of this information is not available, the pass-through entity must provide the best information available to describe the Federal award and subaward.
Condition: Certain required disclosures, including the assistance listing number, monitoring requirements, and audit requirements, were missing from the subaward.
Cause: The subaward was prepared using a format more suited for a contract.
Effect: Award requirements may not have been properly communicated to the subawardee.
Questioned costs: There were no questioned costs related to this finding.
Repeat finding: This is not a repeat finding.
Auditor’s recommendation: We recommend all agreements are prepared with the required information before they are finalized. Written processes and control should be developed of subawards and subrecipient monitoring. Utilize a checklist of required communications when completing the agreement to ensure all required elements are included.
Views of Responsible Officials and Corrective Action Plan (unaudited): See corrective action plan.