Finding 1144665 (2024-003)

Significant Deficiency
Requirement
M
Questioned Costs
-
Year
2024
Accepted
2025-06-27

AI Summary

  • Core Issue: The Center failed to obtain the required unique entity identifier (UEI) from two out of four sampled subrecipients before issuing subawards.
  • Impacted Requirements: This non-compliance violates CFR Part C 25.300, which mandates that subrecipients must have a UEI to receive funding.
  • Recommended Follow-Up: Update policies to ensure that a UEI is obtained from all potential subrecipients prior to issuing any subawards.

Finding Text

Federal Agency: United States Department of Health and Human Services Federal Program Name: COVID-19 – ARP Family Violence Prevention and Services/ Culturally Specific Domestic Violence and Sexual Violence Services Assistance Listing Number: 93.496 Federal Award Identification Number and Year: 90EV0557-01-C6, 2024 Award Period: March 15, 2021 through September 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance – Subrecipient Monitoring Other Matter – Non-Compliance with Subrecipient Monitoring Compliance Requirements. Criteria or specific requirement: Per CFR Part C 25.300 (a) and (b), a recipient may not make a subaward to a subrecipient that has not obtained a unique entity identifier (UEI) and provided it to the recipient. A recipient must notify any potential subrecipients that the recipient cannot make a subaward unless the subrecipient obtains and provides a UEI to the recipient. Condition: Among a sample of four selected out of a total of twelve subrecipients, the Center has not obtained the UEI directly from two subrecipients. Questioned costs: None. Context: Out of the twelve subrecipients, a total of four subrecipients were selected for testing. Out of the four sampled, the Center did not obtain the UEI directly from two subrecipients before subaward was issued. Cause: Likely due to lack of adequate information about the requirement of obtaining the UEI. Effect: Noncompliance with the federal requirement may result in incomplete or inaccurate reports, potentially affecting the recipient's credibility and future funding opportunities. Repeat Finding: No Recommendation: We recommend the Center to update its policies and procedures and ensure a UEI is obtained directly from a potential subrecipient before entering into a subaward agreement. Views of responsible officials: Please see the attached Management’s Corrective Action Plan.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 568222 2024-002
    Significant Deficiency
  • 568223 2024-003
    Significant Deficiency
  • 1144664 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.496 Family Violence Prevention and Services/culturally Specific Domestic Violence and Sexual Violence Services $1.64M
93.592 Family Violence Prevention and Services/discretionary $167,169