Finding 392117 (2023-001)

Significant Deficiency - Internal Controls over Subrecipient Monitoring Department of Treasury - Passed through Hillsborough County - COVID 19 Coronavirus State and Local Fiscal Recovery Funds - ALN 21.027 - Program Year 2023 Criteria - Subrecipients are subject to the audit requirements contained in the Single Audit Act Amendments of 1996 (31 U.S.C. sections 7501-7507) and 2 CFR Part 200, Subpart F, collectively referred to as the "Federal Audit Requirements", which may require subrecpients to obtain a audit as set forth therein, in the event, that during the fiscal year of the subrecipient expends more then $750,000 in federal funds. The audit should then be furnished to the Organization for review. Condition - The verbiage requiring the audit was not included in the subrecipient agreement. Cause/ Effect - The subrecipient was not made aware of the Federal Audit Requirement and the Organization and therefore did not receive the audit from the subrecipient. However. the Organization was able to obtain the audit from the subrecipient which had been performed in accordance with the Federal Audit Requirement. Questioned Costs- None Auditor's Recommendation - We recommend that the Federal Audit Requirement verbiage be included in subrecipient contract and that audits be obtained by the Organization for their review. Management Response - See Corrective Action Plan Letter