Finding 1167877 (2025-003)

Material Weakness Repeat Finding
Requirement
M
Questioned Costs
-
Year
2025
Accepted
2026-01-06
Audit: 379273
Auditor: ABDO LLP

AI Summary

  • Core Issue: RAED lacks proper documentation for monitoring subrecipients, failing to communicate necessary terms and conditions.
  • Impacted Requirements: Non-compliance with 2 CFR section 200.332, which mandates communication and monitoring of subawards.
  • Recommended Follow-Up: RAED should review and improve their subrecipient monitoring procedures to ensure compliance.

Finding Text

Subrecipient Monitoring Departments of Education Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.027/84.173 Special Education Cluster Condition: During our audit, we found that RAED did not have proper subrecipient monitoring documentation related to approvals and communication of subaward terms and conditions. Criteria: 2 CFR section 200.332, Requirements for pass-through entities, requires RAED to communicate subaward terms and conditions with subrecipient and to monitor the subawards for authorized purposes in compliance with Federal statutes, regulation and the terms and conditions. Cause: Communication to subrecipients about terms and conditions of the subaward was not sent out during the fiscal year. It was also noted that there was a missed approval of a reimbursement request during staff turnover. Effect: RAED is not incompliance with Federal Award Programs. Recommendation: We recommend RAED review their procedures in place to determine if any improvements can be made to ensure compliance with subrecipient monitoring. Management Response: There is no disagreement with the audit finding.

Corrective Action Plan

Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: RAED will develop a set of procedures the will allow them to be in compliance for subrecipient monitoring. Official Responsible for Ensuring CAP: Savannah Walsh, Executive Director, is the official responsible for ensuring corrective action. Planned Completion Date for CAP: June 30, 2026 Plan to Monitor Completion of CAP: The Board of Education will be monitoring this corrective action plan. Savannah Walsh Executive Director

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 1167876 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.027 SPECIAL EDUCATION GRANTS TO STATES $754,706
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES (PERKINS V) $104,396
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $28,978
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES AGES BIRTH TO 2 $19,412
84.425 COVID-19 Education Stabilization Fund Under the Coronavirus Aid Relief, and Economic Security Act Learning Recovery - Lost Instructional Time $1,982