Finding Text
Federal Program Name: Research and Development Cluster: Uniformed Services
University Medical Research Projects
Federal Agency: U.S. Department of Defense
Federal Assistance Listing Number: 12.750
Criteria or Specific Requirement: Subrecipient Monitoring
Condition: During testing of subrecipient monitoring, it was noted that the Organization
awarded three awards to subrecipients during the year and did not inform these
subrecipients of the federal nature of the award at the time of the subaward. Specifically,
the required federal award information was not included in the subaward documentation.
Effect: Failure to communicate the federal nature of the award may result in
subrecipients not being aware of their responsibilities under federal regulations, which
could lead to noncompliance with federal requirements.
Questioned Costs: None
Context: In accordance with 2 CFR section 200.332(a), pass-through entities are
required to clearly identify to the subrecipient the federal award information at the time of
the subaward. This includes the federal award identification number, the federal awarding
agency, the assistance listing number (ALN), and the amount of federal funds obligated.
This information was not communicated to the subrecipients
Cause: The Organization did not have adequate procedures in place to ensure that all
required federal award information was communicated to subrecipients.
Repeat Finding: No
Recommendation: We recommend that the Organization implement procedures to
ensure that all required federal award information is included in subaward agreements
and communicated to subrecipients at the time of the award.
Views of Responsible Officials and Planned Corrective Action: The Organization
agrees with the comment and will revise policies to communicate all required federal
award information to subrecipients.