Finding Text
Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: Per Uniform Guidance, when an Organization is making a subaward, they are required to provide the recipient with all identifying award information, including the Assistance Listing number, award name, whether the award is research and development; and name of Federal awarding agency. If a subaward is funded by both state and federal funds, the Organization is required to provide the recipient with sufficient information to determine the breakout of the state and federal funds. Condition: A sample of five subrecipient agreements were selected for testing. Upon review, the agreements did not fully disclose the assistance listing number, award name, whether the award is research and development, name of Federal awarding agency and the allocation of the award between state and federal funding, if applicable. Questioned costs: None Context: The Organization passes through approximately 80% of all governmental grants received to subrecipients. Cause: Management was not aware of the detailed requirements surrounding subrecipient monitoring. Effect: The effect is that subrecipients may not be in compliance with federal or state single audit requirements due to their agreements not containing accurate award information. Repeat Finding: Yes 2023-003 Recommendation: We recommend that management amend each subaward agreement to include all required identifying award information, including the allocation of state and federal funds to the award. Views of Responsible Officials: There is no disagreement with the audit finding.