Finding 1123418 (2024-003)

Significant Deficiency
Requirement
M
Questioned Costs
-
Year
2024
Accepted
2025-03-31

AI Summary

  • Core Issue: Three out of five subrecipients lacked their unique entity numbers (UEIs) in subaward documents.
  • Impacted Requirements: This violates CFR Title 2 section 200.332(a) on subrecipient monitoring.
  • Recommended Follow-up: Strengthen procedures to ensure accurate UEIs are obtained and included in all subaward documents.

Finding Text

2024-003 HOME Investment Partnerships, ALN 14.239 Federal Award Identification Number and Year: MC-DC250213, 2022-2030 Award Period: September 16, 2022 through September 1, 2030 Compliance Requirement: Subrecipient Monitoring Criteria or Specific Requirement: CFR Title 2 section 200.332(a) states that all pass-through entities must ensure that every subaward is clearly identified to the subrecipient as a subaward and includes, amongst other required information, the subrecipients’ unique entity number (UEI). 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 and Context: For three (3) of five (5) subrecipients out of five in our audit sample, the subrecipients’ UEI’s were not included in the subaward document. Questioned Costs: None. Cause: Procedures were not implemented to ensure subrecipient UEI's were accurate and properly included in the subaward documents. Effect: Noncompliance with federal requirements occurred. Repeat Finding: No. Recommendation: We recommend procedures be strengthened to ensure accurate UEI's are obtained and included within subaward documents. Views of Responsible Officials: Management agrees with the finding.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 546974 2024-001
    Significant Deficiency
  • 546975 2024-002
    Material Weakness
  • 546976 2024-003
    Significant Deficiency
  • 546977 2024-004
    Significant Deficiency
  • 546978 2024-005
    Significant Deficiency
  • 1123416 2024-001
    Significant Deficiency
  • 1123417 2024-002
    Material Weakness
  • 1123419 2024-004
    Significant Deficiency
  • 1123420 2024-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $11.30M
14.239 Home Investment Partnerships Program $1.51M
93.778 Medical Assistance Program $794,084
84.425 Education Stabilization Fund $531,950
84.010 Title I Grants to Local Educational Agencies $464,965
84.027 Special Education Grants to States $341,179
10.555 National School Lunch Program $328,529
97.044 Assistance to Firefighters Grant $264,047
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $185,560
10.553 School Breakfast Program $183,355
14.231 Emergency Solutions Grant Program $140,764
84.048 Career and Technical Education -- Basic Grants to States $135,767
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $120,733
84.365 English Language Acquisition State Grants $98,615
16.580 Edward Byrne Memorial State and Local Law Enforcement Assistance Discretionary Grants Program $50,000
84.424 Student Support and Academic Enrichment Program $46,977
84.173 Sped Early Childhood Allocation $39,425
16.U00 Dea Asset Forefeitures $36,398
16.U00 Dea Support Overtime Reimbursements $33,812
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $25,273
16.607 Bulletproof Vest Partnership Program $17,362
93.103 Food and Drug Administration Research $13,658
10.579 Child Nutrition Discretionary Grants Limited Availability $12,159
84.U00 Influence 100 Grant $2,000
84.027A Reducing Time-Out Rooms $540
14.218 Community Development Block Grants/entitlement Grants $257