Finding Text
Finding No. 2022-001 (Repeat of 2021-004): Identifying Federal Award Information of Pass-Through Funds to Subrecipients Assistance Listing Program Title and Number: Special Programs for the Aging - Title III, Part B - Grants for Supportive Services and Senior Centers 93.044 Special Programs for the Aging - Title III, Part C - Nutrition Services 93.045 COVID-19 ? American Rescue Plan Act for Special Programs for the Aging - Title III, Part C - Nutrition Services 93.045 COVID-19 - Consolidated Appropriations Act for Special Programs for the Aging - Title III, Part C - Nutrition Services 93.045 Nutrition Services Incentive Program 93.053 Special Programs for the Aging - Title III, Part D - Disease Prevention and Health Promotion Services 93.043 National Family Caregiver Support - Title III, Part E 93.052 Social Services Block Grant 93.667 Coronavirus Relief Fund 21.019 Federal Agency: U.S. Department of Health and Human Services Pass-through Entity: State of Connecticut Department of Aging and Disability Services Criteria As per 2 CFR Section 200.332, a pass-through entity must clearly identify to the subrecipient: (1) the award as a subaward at the time of the subaward by providing information described in 2 CFR Section 200.332; (2) all requirements imposed by the pass-through entity on the subrecipient so that the federal award is used in accordance with federal statutes, regulations, and the terms and conditions of the award; and (3) any additional requirements that the pass-through entity imposes on the subrecipient in order for the pass-through entity to meet its own responsibility for the federal award. Condition The audited financial statements of subrecipients reviewed during the audit did not appropriately identify federal subawards passed through by the Agency. Cause The Agency did not properly communicate federal subaward information to subrecipients. Effect The financial statements of the subrecipients did not accurately identify federal subaward information. Questioned Costs None. Context The Agency did not have a formalized process to communicate federal subaward information to subrecipient organizations. Recommendation We recommend that all necessary efforts be taken to identify and communicate the federal subaward information for funds passed through to subrecipients. This includes a recommendation that the Agency verifies that the reported expenditures for funds passed through to subrecipients is in agreement with the federal subaward information as reported on the financial statements of the subrecipients. Views of Responsible Officials In the past, the Agency provided confirmations to subrecipients as requested. Going forward, the source of funding along with the breakout by financial assistance listing number will be clearly communicated to all subrecipients. The Agency will also ensure that reported expenditures by each subrecipient reconciles to the Agency?s advances to that subrecipient during the review of the subrecipient audit reports.