Finding 1239232 (2024-003)

Material Weakness Repeat Finding
Requirement
M
Questioned Costs
-
Year
2024
Accepted
2026-09-30

AI Summary

  • Core Issue: Subrecipient agreements lack essential award information, violating compliance requirements.
  • Impacted Requirements: Failure to disclose assistance listing number, award name, and funding breakdown may lead to non-compliance with federal and state regulations.
  • Recommended Follow-Up: Amend all subaward agreements to include required information and ensure compliance moving forward.

Finding Text

Federal Agency: Department of Health and Human Services Federal Program Name: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Pass-Through Agency: State of Connecticut Department of Aging and Disability Services Award Period: 10/1/2022 9/30/2025 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: Per Uniform Guidance, when an Organization is making a subaward, they are required to provide the recipient with all identifying award information, including the Assistance Listing number, award name, whether the award is research and development; and name of Federal awarding agency. If a subaward is funded by both state and federal funds, the Organization is required to provide the recipient with sufficient information to determine the breakout of the state and federal funds. Condition: A sample of five subrecipient agreements were selected for testing. Upon review, the agreements did not fully disclose the assistance listing number, award name, whether the award is research and development, name of Federal awarding agency and the allocation of the award between state and federal funding, if applicable. Questioned costs: None Context: The Organization passes through approximately 80% of all governmental grants received to subrecipients. Cause: Management was not aware of the detailed requirements surrounding subrecipient monitoring. Effect: The effect is that subrecipients may not be in compliance with federal or state single audit requirements due to their agreements not containing accurate award information. Repeat Finding: Yes 2023-003 Recommendation: We recommend that management amend each subaward agreement to include all required identifying award information, including the allocation of state and federal funds to the award. Views of Responsible Officials: There is no disagreement with the audit finding.

Corrective Action Plan

Management will amend each subaward agreement to include all required identifying award information, including the allocation of state and federal funds to the award.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 1239224 2024-001
    Material Weakness Repeat
  • 1239225 2024-001
    Material Weakness Repeat
  • 1239226 2024-001
    Material Weakness Repeat
  • 1239227 2024-002
    Material Weakness Repeat
  • 1239228 2024-002
    Material Weakness Repeat
  • 1239229 2024-002
    Material Weakness Repeat
  • 1239230 2024-003
    Material Weakness Repeat
  • 1239231 2024-003
    Material Weakness Repeat
  • 1239233 2024-004
    Material Weakness Repeat
  • 1239234 2024-004
    Material Weakness Repeat
  • 1239235 2024-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $3.87M
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $2.20M
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $471,216
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $142,504
93.667 SOCIAL SERVICES BLOCK GRANT $137,570
93.043 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES $71,219
93.324 STATE HEALTH INSURANCE ASSISTANCE PROGRAM $51,587
93.041 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 3, PROGRAMS FOR PREVENTION OF ELDER ABUSE, NEGLECT, AND EXPLOITATION $10,000