FAC Explorer

Finding 383877 (2023-004)

Significant Deficiency
Requirement
M
Questioned Costs
-
Year
2023
Accepted
2024-03-22
Audit: 296896
Organization: Family Service Agency of Santa Barbara (CA)
Auditor: McGowan Guntermann

AI Summary

  • Core Issue: The Agency lacks formal controls for monitoring subrecipients under the Healthy Marriage Promotion and Responsible Fatherhood Grants.
  • Impacted Requirements: This noncompliance with 2 CFR 200.332 may jeopardize future funding from federal and state sources.
  • Recommended Follow-Up: Implement necessary policies and procedures to ensure compliance with subrecipient monitoring requirements.

Finding Text

Criteria Part 2 CFR Part 200, Subpart D, section 200.332 illustrates requirements related to the Agency passing funds through to subrecipients. Pass through entities must “Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statues, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved”. Condition The Agency did not have any formal controls or procedures in place for subrecipient monitoring for the Healthy Marriage Promotion and Responsible Fatherhood Grants. Cause Lack of implementation of proper policies and procedures to verify compliance with the subrecipient monitoring requirements identified in 2 CFR 200.332. Effect The Agency did not maintain policies and procedures in accordance with the subrecipient monitoring requirements identified in 2 CFR 200.332. Noncompliance may impact future funding from federal and state resources Recommendation We recommend the Agency implement policies and procedures to ensure compliance with subrecipient monitoring requirements, as outlined in 2 CFR 200.332.

Corrective Action Plan

Management Response and Corrective Action Plan We agree with this finding and will have the Corrective Action Plan completed and implemented no later than February 29, 2024. Views of Responsible Officials and Corrective Actions Management of Family Service Agency of Santa Barbara County agrees with the findings noted above, and will implement proper internal controls to correct the issues noted. Contact Information for Responsible Officials Lisa Brabo, Chief Executive Officer, 805-965-1001 ex. 1240 Jaime Kuczkowski, CFO/Director of Finance, 805-618-3125 Cynthia MacDuff, FSS Program Director – North County, 805-588-1407

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 383874 2023-001
    Significant Deficiency
  • 383875 2023-002
    Significant Deficiency
  • 383876 2023-003
    Significant Deficiency
  • 383878 2023-002
    Significant Deficiency
  • 383879 2023-004
    Significant Deficiency
  • 383880 2023-002
    Significant Deficiency
  • 383881 2023-004
    Significant Deficiency
  • 383882 2023-002
    Significant Deficiency
  • 383883 2023-004
    Significant Deficiency
  • 383884 2023-001
    Significant Deficiency
  • 383885 2023-003
    Significant Deficiency
  • 960316 2023-001
    Significant Deficiency
  • 960317 2023-002
    Significant Deficiency
  • 960318 2023-003
    Significant Deficiency
  • 960319 2023-004
    Significant Deficiency
  • 960320 2023-002
    Significant Deficiency
  • 960321 2023-004
    Significant Deficiency
  • 960322 2023-002
    Significant Deficiency
  • 960323 2023-004
    Significant Deficiency
  • 960324 2023-002
    Significant Deficiency
  • 960325 2023-004
    Significant Deficiency
  • 960326 2023-001
    Significant Deficiency
  • 960327 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.086 Healthy Marriage Promotion and Responsible Fatherhood Grants $747,289
16.839 Stop School Violence $443,945
93.556 Promoting Safe and Stable Families $196,308
93.959 Block Grants for Prevention and Treatment of Substance Abuse $158,000
94.002 Retired and Senior Volunteer Program $90,637
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $83,443
93.052 National Family Caregiver Support, Title Iii, Part E $74,000
93.767 Children's Health Insurance Program $56,711
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $52,799
16.575 Crime Victim Assistance $40,415
14.218 Community Development Block Grants/entitlement Grants $26,406
21.023 Emergency Rental Assistance Program $26,000
93.958 Block Grants for Community Mental Health Services $22,908
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $9,757
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $5,393
16.818 Children Exposed to Violence $4,000