Finding Text
Subrecipient Monitoring
Material Weakness in Internal Control over Compliance and Material
Instance of Noncompliance
Federal Agency: U.S. Department of Health and Human Services
CFDA Number: 93.044; 93.045; 93.053
Program Name: Aging Cluster
Criteria
The Aging Cluster compliance supplement requires monitoring to be performed on all
subrecipients. The Tribe did not perform monitoring on subrecipients including: review of
subrecipient program; review of subrecipient expenditures incurred; or review of subrecipient
audited financial statements.
Condition
The Tribe did not properly perform subrecipient monitoring.
Cause
The Tribe does not have sufficient procedures in place to ensure proper subrecipient monitoring
is being conducted.
Effect
The Tribe was not in compliance with subrecipient compliance requirements.
Questioned Costs
Undeterminable.
Context
During our testing of the program, it was noted the Tribe had not performed any subrecipient
monitoring over the course of the fiscal year.
Recommendation
Management should implement procedures and policies regarding the monitoring of subrecipient
activities.
Repeat Finding
This is a repeat finding of 2019-009.
Management’s Response
The Tribe will work on developing and implementing procedures and policies regarding the
monitoring of subrecipient activities.