Finding Text
Finding Number: 2025-002 Information on the Federal Program: Federal Agency: United States Department of Health and Human Services Program Name: National Center on Restorative Justice Assistance Listing Number: 16.030 Federal Award Identification Number: N/A Federal Award Year: Year Ended June 30, 2025 Specific Requirement: Required by 2 CFR, Part 200 for federally funded programs. Condition Found: During our audit, we noted that management did not obtain copies of single audit reports for subrecipients who expended more than $750,000 in federal funds. Context: During testing, we noted three subrecipients who expended more than $750,000 in federal funds and copies of the single audit reports were not obtained. Based on our testing, none of the subrecipients had findings associated with the National Center for Restorative Justice funding. Questioned Costs: None. Cause and Effect: The School has a documented policy to obtain and review single audit reports for subrecipients, but this policy was not followed during the year ended June 30, 2025. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that the School follow established procedures for obtaining and reviewing single audit reports for subrecipients who expend more than $750,000 in federal funds and maintain documentation that the audit reports have been reviewed. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 44.