Finding Text
Federal Programs – AL 93.568 – Low Income Home Energy Assistance Program Criteria – Uniform Guidance requires, for any funds passed through to a subrecipient, that the pass-through entity (CAPND) must perform certain activities to ensure that the subrecipient uses the funds within provisions of the grant award and Uniform Guidance, 2 CFR sections 200.332 (b). This includes issuing subawards granted to subrecipients. Condition – For the year ended December 31, 2025, we reviewed any subawards between CAPND and subrecipients under the Low Income Home Energy Assistance Program (LIHEAP). We noted one subrecipient was missing a subaward during the year. Cause – There was one missing subaward between CAPND and the subgrantee. Effect – Increased risk of potential noncompliance with subrecipient monitoring requirements under Uniform Guidance. Questioned costs – None. Repeat Finding – This is not a repeat finding. Recommendation – The entity should include all required information as determined in CFR Section 200.332(b) in all subawards. Views of Responsible Officials - Management recognizes the deficiency and plans to implement the auditor’s recommendation.