Finding 389770 (2023-002)

Significant Deficiency
Requirement
M
Questioned Costs
-
Year
2023
Accepted
2024-03-29
Audit: 300661
Organization: The Nasw Foundation, Inc. (DC)
Auditor: Rsm US LLP

AI Summary

  • Core Issue: The Foundation lacks a formal subrecipient monitoring policy as required by federal regulations.
  • Impacted Requirements: This finding relates to compliance with 2 CFR 200.300, .331, and 501(h) regarding monitoring subrecipients and contractors.
  • Recommended Follow-Up: Management should create and implement a formal subrecipient monitoring policy to ensure compliance.

Finding Text

Finding 2023-002-Subrecipient Monitoring Federal agency: U.S. Department of Health and Human Services Pass-through entity: The University of Texas of Austin Program: Birth Defects and Development Disabilities – Prevention and Surveillance Assistance listing number: 93.073 Federal award identification number and year: NU84DD000009 2021 Criteria: 2 CFR 330, .331, and .501(h) states non-federal entities must have a policy in place to monitor subrecipient and contractor determinations. Condition and Context: The Foundation did not have a subrecipient monitoring policy under 2 CFR 300, .331 and 501(h), however it was noted that monitoring is occurring. Cause: The Foundation did not have a formal subrecipient monitoring policy. Effect: The Foundation subrecipient monitoring policy did not conform to 2 CFR 300, .331 and 501(h). Questioned costs: None Repeat Finding: No Recommendation: We recommend management develop a formal subrecipient monitoring policy under 2 CFR 200.300, .331 and 501(h). Views of responsible individuals: Management agrees with the finding and recommendation. See corrective action plan for further information.

Corrective Action Plan

Finding 2023-002-Subrecipient Monitoring Finding: The Foundation did not have a subrecipient monitoring policy under 2 CFR 300, .331 and 501(h), however it was noted that monitoring is occurring. Corrective Actions Taken or Planned: The Foundation will develop a formal subrecipient monitoring policy to conform to 2 CFR 200.300, .331 and 501(h). Further, the National Association of Social Workers, the supported affiliate of the Foundation has posted a position to hire a senior grants accountant who will be assisting in the development and implementation of policies and procedures around grants. The position will be reporting to the Accounting Manager and ultimately the Chief Financial Officer. Sekou Murphy, Chief Financial Officer, will be responsible for the corrective action plan that is anticipated to be completed by October 2024.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 389767 2023-001
    Material Weakness
  • 389768 2023-001
    Material Weakness
  • 389769 2023-001
    Material Weakness
  • 966209 2023-001
    Material Weakness
  • 966210 2023-001
    Material Weakness
  • 966211 2023-001
    Material Weakness
  • 966212 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.579 U.s. Repatriation $38,112
93.073 Birth Defects and Developmental Disabilities - Prevention and Surveillance $17,192