Finding Text
Finding 2023-001 – Subrecipient Monitoring (Aging Cluster) (Significant Deficiency)
Assistance Listing Numbers Affected: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053
Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through entities must comply
with the following:
• 2 CFR 200.332(d) through (f)- Monitor the activities of the subrecipient as necessary to ensure that the subaward
is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves
performance goals (2 CFR sections 200.332(d) through (f)). Pass-through entity monitoring of the subrecipient
must also include the information at 2 CFR 200.332(d)(1) through (4).
Additionally, per the grant agreement from the California Department of Aging, on-site program monitoring is required to
be performed every two years.
Condition: We noted Fresno-Madera Area Agency on Aging (the Agency) did not perform required monitoring activities of
the subrecipients during the fiscal year. These are required elements of the subaward in accordance with 2 CFR
200.332(a) of the Uniform Grant Guidance.
Cause: The Agency had internal personnel changes which caused this issue as there were not sufficient personnel
resources to perform all required monitoring activities.
Effect: There is an increased risk that subrecipients could not be in compliance or could have material questioned costs of
noncompliance related to the program.
Recommendation: We recommend that the Agency perform required monitoring activities over subrecipients in a timely
manner in accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, the California Department of Aging,
and the Agency’s own policies and procedures.
Management’s Response: See Corrective Action Plan.