Finding 1175828 (2025-003)

Material Weakness Repeat Finding
Requirement
M
Questioned Costs
-
Year
2025
Accepted
2026-03-02

AI Summary

  • Core Issue: Missing key details like FAIN and ALN in subrecipient documentation.
  • Impacted Requirements: Subaward documentation must include all necessary information for proper identification and reporting of federal funds.
  • Recommended Follow-Up: Ensure all required information is clearly included in future subaward documentation.

Finding Text

Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, Subrecipient Monitoring Condition The FAIN, ALN, and federal awarding agency were omitted from the subrecipient documentation. Criteria Subaward documentation should identify as a subaward and includes all necessary information to properly identify federal funds, requirements under the subaward, and report information correctly, including identification of the FAIN, federal award date, subaward period of performance, amounts to be obligated to the subrecipient, ALN, program name, name of federal awarding agency, contact information for the awarding official at the passthrough entity, and any applicable indirect cost rate information. Cause Notice to the public and the grant reimbursement request lacked proper documentation. Effect All necessary information was not communicated to the subrecipient. Recommendation Ensure information is clearly included in subaward documentation. View of Responsible Officials and Planned Corrective Action We agree with the finding. In the future, the appropriate language will be included in subaward documentation.

Corrective Action Plan

We agree with the finding. In the future, the appropriate language will be included in subaward documentation.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 1175821 2025-002
    Material Weakness Repeat
  • 1175822 2025-002
    Material Weakness Repeat
  • 1175823 2025-002
    Material Weakness Repeat
  • 1175824 2025-002
    Material Weakness Repeat
  • 1175825 2025-004
    Material Weakness Repeat
  • 1175826 2025-003
    Material Weakness Repeat
  • 1175827 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 NATIONAL SCHOOL LUNCH PROGRAM $1.10M
84.027 SPECIAL EDUCATION GRANTS TO STATES $874,969
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $781,770
10.553 SCHOOL BREAKFAST PROGRAM $669,358
93.667 SOCIAL SERVICES BLOCK GRANT $156,998
84.013 TITLE I STATE AGENCY PROGRAM FOR NEGLECTED AND DELINQUENT CHILDREN AND YOUTH $131,104
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $130,734
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $86,094
84.425U COVID-19-ARP ESSER III $80,123
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $72,555
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $71,266
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $68,921
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $60,018
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $56,551
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $51,806
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $50,678
66.818 BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS $33,193
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $10,958
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $9,885
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $7,500
84.196A The Stweart B. McKinney Homeless Assistance Act $5,506
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $3,232
93.778 MEDICAL ASSISTANCE PROGRAM $1,259
93.747 ELDER ABUSE PREVENTION INTERVENTIONS PROGRAM $1,013
93.658 FOSTER CARE TITLE IV-E $773
93.659 ADOPTION ASSISTANCE $109
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $82
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $-267