Finding Text
Finding 2023-004 Department: United States Department of Housing and Urban Development Program Name: Emergency Solutions Grant Program Federal Assistance Listing Number: 14.231 Significant deficiency: Subrecipient monitoring Criteria: A pass-through entity must clearly identify to the subrecipient certain key information at the time of the subaward. These items include, but are not limited to, subrecipient name, subrecipient’s unique entity identifier, Federal Award Identification Number, federal award date, subaward period of performance start and end date, name of Federal awarding agency, and Assistance Listings number and title. Condition: While performing our audit of the Organization’s subrecipient monitoring, we noted not all required elements were included in the subaward agreement. Cause: The Organization included the majority of these required elements in the subaward and believed the information provided was adequate. Effect: Noncompliance may cause subrecipients to fail to report the federal funds received as required by the Uniform Guidance. Questioned Costs: None. Repeat Finding: Previously reported as finding 2022-003 Recommendation: We recommend the Organization develop agreements with subrecipients to properly reflect each of the required elements included in Part 2 CFR Part 200, Subpart D, section 200.332. View of Responsible Official: We agree with this finding and will include the relevant information in our subawards in the future.