Finding 15786 (2022-002)

Significant Deficiency
Requirement
M
Questioned Costs
-
Year
2022
Accepted
2023-03-27

AI Summary

  • Issue: United Way of Thurston County failed to monitor subrecipient fund usage as required by OMB guidance.
  • Impact: Lack of documentation raises concerns about potential misuse of funds and failure to meet program objectives.
  • Next Steps: Allocate more resources and time to ensure proper monitoring and documentation of subrecipient activities.

Finding Text

Criteria:Per OMB guidance, non-federal entities are required to monitor the use of funds provided to subrecipients. Subrecipients are those non-federal entities that receive funds that are not the end users of the funds. Condition: United Way of Thurston County did not produce evidence of subrecipient monitoring of the appropriate use of funds and program updates of the subrecipients. Context: Per our audit procedures, there was no documentation of activities that represent subrecipient monitoring as outlined in terms of agreements. Cause: Insufficient time and resources available for conducting the procedures and administering the required monitoring. Effect: Funds provided to subrecipients may have been used inappropriately or not in furtherance of the program objectives.

Corrective Action Plan

Auditor?s Recommendations: The Organization should communicate the compliance requirements for staff involved in the distribution of funds to sub-recipients. The staff should conduct the required procedures to monitor the use of funds, check status of programs and obtain regular updates sufficient to satisfy themselves regarding the appropriate use of funds in accordance with the requirements of the federal award and any related contracts. Response: Finance Director, Richele Center, will update the finance policies with the procurement policy including a section concerning Federal Awards. This new section will include guidance for Budget Managers requiring them to create a system of monitoring the appropriate use of funds for each project or sub recipient based on specific federal award. Budget Managers will be responsible for creating and implementing a timeline, and procedures sufficient to ensure their confidence that the funds are being used appropriately based on the contract. Budget Managers will provide documentation of monitoring to Finance Director, Richele Center, for auditing purposes. Timing of Remediation: This updated policy will be completed by the Finance Director, Richele Center by March 23, 2023.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 15785 2022-001
    Significant Deficiency
  • 592227 2022-001
    Significant Deficiency
  • 592228 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $926,620
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $166,802
94.002 Retired and Senior Volunteer Program $65,316
94.013 Volunteers in Service to America $25,000