Finding Text
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Older Americans Act Title III Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification Number and Year: 2401MNOASS-00, 2501MNOASS-00, 2401MNOACM- 00, 2501MNOACM-00, 2401MNOAHD-00, 2501MNOAHD-00, 2401MNOANS-00, 2501MNOANS-01, 2601MNOANS-02 - 2025 Pass-Through Agency: Minnesota Board on Aging Award Period: January 1, 2025 – December 31, 2025 Types of Findings Material Weakness in Internal Control over Compliance Criteria: The organization does not retain documentation to ensure the risk assessments and monitoring activities are reviewed after completion as required by 2 CFR 200.332(c) and Subpart F. Condition: The organization did not retain documentation to support that the subrecipient monitoring activities and risk assessments were being reviewed. Questioned costs: None Context: For the 5 out of 5 subrecipients tested, there was no proof that the monitoring and assessments were being reviewed. Cause: The Organization was not aware of the need to document their review of the monitoring activities and risk assessments. Effect: The Organization could have missed performed required monitoring activities or risk assessments.. Repeat Finding: No. Recommendation: The Organization should retain documentation that the monitoring activities and risk assessments were reviewed. Views of Responsible Officials: There is no disagreement with the audit finding. Management will implement a process to document their review.