Finding Text
FINDING 2022-003 Federal Program Information: 21st Century Community Learning Centers (Assistance Listing 84.287C), Temporary Assistance for Needy Families (Assistance Listing 93.558) Criteria or Specific Requirement: M. Subrecipient Monitoring - The Subgrantee shall ensure its monitoring methods provide reasonable assurance that the subrecipient used the subaward for authorized purposes in compliance with federal statutes, regulations, and the terms and conditions of the subaward. Condition: Supporting documentation for certain subrecipient invoices was not obtained and reviewed by the Organization. Cause: Insufficient internal control and administrative oversight. Effect or Potential Effect: The Organization was not in compliance with subrecipient monitoring requirements. Questioned Costs: Indeterminable. Context: For 12 of 25 21st CCLC subrecipient invoices tested, the Organization did not obtain or review all required source documentation from subaward recipients. For 11 of 25 TANF subrecipient invoices tested, the Organization did not obtain or review all required source documentation from subaward recipients. Identification as a Repeat Finding: There was no similar finding identified during the prior year. Recommendation: We recommend the Organization enhance its procedures and internal controls over subrecipient monitoring to ensure local club invoices are properly reviewed. Views of Responsible Officials: The Alliance will enhance its procedures and internal controls over subrecipient monitoring to ensure local club invoices are properly reviewed.