Finding Text
2022-002: Subrecipient Monitoring Federal Grantor: U.S. Department of Health and Human Services Pass-Through Grantor: Missouri Department of Social Services Federal Assistance Listing Number: 93.558 Program Title: Temporary Assistance for Needy Families Pass-through Entity Identifying Number: CS200821001 Award Year: 2021-2022; 2022-2023 Questioned Costs: None Criteria: The Uniform Guidance at 2 CFR 200.332(d) requires non-federal entities providing federal funds to subrecipients to ?Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward.? As part of the organization?s monitoring procedures, on-site monitoring visits of each subrecipients SkillUp program performance are to be conducted each year to ensure compliance with the state of Missouri SkillUp Provider Handbook. Condition: The organization did not conduct on-site monitoring of SkillUp subrecipients during the fiscal year. Cause: The organization had turnover in the Executive Director and program management positions during the fiscal year. The monitoring is typically performed in the summer but the SkillUp Program Manager left in the summer of 2022 prior to conducting the monitoring, and the process of finding and training a replacement took some time. Effect: The lack of on-site monitoring or the performance of alternative procedures inhibits the organizations ability to ensure that subrecipients are complying with the requirements of the federal program. Recommendation: We recommend that the organization implement internal controls over the subrecipient monitoring process to ensure that on-site visits or adequate alternative procedures are in place to ensure subrecipient compliance with the requirements of federal programs.