Significant Deficiency in Internal Control over Compliance and Other Matters
2023-003 (Previously 2022-002) Subrecipient Monitoring
U.S. Department of Health and Human Services
Maternal, Infant, Early Childhood Home visiting
Assistance Listing Numbers: 93.870
Recommendation: We recommend the program create an agreement template that contains the required elements of a subaward to distribute to its subrecipients.
Explanation of disagreement with audit finding: There is no disagreement with the audit finding.
Action taken in response to finding: ECECD takes this matter seriously. ECECD has taken immediate steps to resolve the omission of any required elements in our subrecipient agreements. ECECD wants to emphasize that other aspects of sub-recipient monitoring have been effectively corrected and performed. Additionally, the agreement template will be improved to include all required elements to ensure that they are contained within every subrecipient agreement going forward. To ensure a comprehensive resolution, the Chief Procurement Officer and the Chief Financial Officer (CFO) will develop and implement a subrecipient monitoring training for program staff to address and rectify this issue.
Name(s) of the contact person(s) responsible for corrective action: Carmel Pacheco-Aragon, Chief Financial Officer; Marlene Acosta, Chief Procurement Officer.
Planned completion date for corrective action plan: June 30, 2024