Finding Text
Agencies: U.S. Department of Health and Human Services
Pass-through Agency: Illinois Department of Public Health
Federal program: 93.940 HIV Prevention Activities-Health Department Based
Criteria: The Uniform Guidance requires passthrough entities to provide reasonable assurance that the subrecipient administered the subaward in compliance with the terms and conditions of the subaward. In addition, passthrough entities should have comprehensive monitoring policies and procedures in place which is risk based.
Condition: PHIMC has subrecipient monitoring policies and procedures, but there is a lack of documentation in place to determine if those policies and procedures are being completely followed as well as lack of documentation of the monitoring. In addition, formal agreements between PHIMC and the subrecipient were not located for all subrecipients.
Context: PHIMC provides funding to approximately 10-12 subrecipients.
Cause: As a result of turnover in the finance department not all documentation could be found and certain documentation was not completed in full.
Questions Costs: None.
Effect: There is a risk the terms and conditions of all awards provided to subrecipients are not in compliance with the terms and conditions of the award.
Recommendation: We recommend PHIMC evaluate their current subrecipient monitoring policies andprocedures and ensure they are comprehensive and actual monitoring is documented.
Views of Responsible Officials: In conjunction with the hiring of a professional services firm for accounting and finance support, PHIMC will evaluate subrecipient monitoring policies and procedures