Finding Text
Federal Agency: U.S. Department of Justice
Federal Program and Assistance Listing Number: Juvenile Mentoring Program, 16.726
Identification Number: 15PJDP-22-AG-04915-MENT
Grant Period: October 1, 2022 – December 31, 2023
2023-004 Subrecipient Monitoring – Significant Deficiency in Internal Control over Compliance
Criteria and Condition: Established subrecipient monitoring policies were not followed with regard to documenting the annual review over subrecipient activities.
Cause: Management did not document their annual review of subrecipient activities as required by the Uniform Guidance.
Effect: Not requesting a copy of the annual subrecipient audit or following up on issues identified may result in misuse of grant funds that may not be identified and corrected on a timely basis.
Context: The Uniform Guidance requires that subrecipient activities be monitored, including that subrecipients take timely and appropriate action on all deficiencies pertaining to the award that are detected through audits, on site review, and other means.
Questioned Costs: This finding did not result in any questioned costs.
Identification of Repeat Findings: This is not a repeat finding.
Recommendation: We recommend management ensure proper internal control procedures are in place for effective subrecipient monitoring and to document their annual review process.
Views of Responsible Officials and Planned Corrective Actions: BBBSC is in the process of updating subgrantee monitoring control procedures necessary to ensure the highest level of transparency and accountability, and to avoid any potential misuse of grant funds. Annual review of subgrantee activities by BBBSC will be documented in a permanent file.