Finding Text
Federal Agency: Department of Health and Human Services Federal Program: 93.137 Community Programs to Improve Minority Health Grant Program Identification Number: 1 CPIMP211296-01-00 Requirement: Subrecipient Monitoring Type of Finding: Material weakness in internal control over major program; Noncompliance Criteria: A pass-through entity must verify that subrecipients expected to be audited as required by 2 CFR Part 200, Subpart F, met this requirement. This verification ensures that the subrecipients take timely and appropriate action on deficiencies identified through single audits. Condition: Program management did not perform this verification. Cause: Program management does not possess adequate knowledge of subrecipient monitoring requirements. Effect: Failure to verify the single audit status of subrecipients may lead to unresolved subrecipient noncompliance and lead to federal inquiries of those charged with governance. Context: Program management stated that the subrecipients did not undergo single audits. The Federal Audit Clearinghouse website noted that both subrecipients had filed single audits for the subaward period which included program 93.137. Repeat Finding: This finding was reported for the year ended June 30, 2022 as 2022-009. Recommendation: Program management should obtain the single audits performed for the subrecipients and review for program deficiencies. Views of Responsible Official(s) and Planned Corrective Actions: See corrective action plan.