Finding 1182261 (2025-001)

Material Weakness Repeat Finding
Requirement
M
Questioned Costs
-
Year
2025
Accepted
2026-03-24
Audit: 393649
Organization: Mary Crane League (IL)
Auditor: PORTE BROWN LLC

AI Summary

  • Core Issue: Subaward agreements lacked required information as per 2 CFR 200.332(b)(1).
  • Impacted Requirements: Non-compliance with federal regulations due to missing communications in agreements.
  • Recommended Follow-Up: Management should update subaward agreements to include all necessary information and ensure compliance.

Finding Text

Criteria: 2 CFR 200.332(b)(1) requires every subaward to include required information and is clearly identified. Condition/Context: Review of the agreements with three subrecipients identified certain communications required were not included in the language of the agreement. Cause: The Center was not aware of the information that is required to be included in the subaward agreement. Effect: The Center was not in compliance with 2 CFR 200.332(b)(1). Questioned Costs: None Repeat finding: Repeat of prior year finding 2024-004. Recommendation: Management should review and refine its subaward agreements to include the necessary information as required by 2 CFR 200.332(b)(1). Views of Responsible Officials: Management agrees with the finding; see corrective action plan.

Corrective Action Plan

The Center will review required communications and update agreements with subreceipients accordingly.

Categories

Subrecipient Monitoring

Programs in Audit

ALN Program Name Expenditures
93.600 HEAD START $5.99M
10.558 CHILD AND ADULT CARE FOOD PROGRAM $269,039