Finding Text
Condition: The Association did not perform adequate monitoring of its Community Service Block Grant (CSBG) subrecipients during the year ended September 30, 2023. Criteria and cause: Uniform Guidance requires CSBG grantees to determine that there is reasonable assurance that the CSBG funds provided to subrecipients are adequately protected, and that services were provided to the community as expected. Effect: During the year ended September 30, 2023, the Association established a timeline for monitoring and chose one month during the grant period for each subrecipient to conduct a desk monitoring. However, the Association did not follow up to ensure that each subrecipient provided support. The Association also did not perform proper review of the provided support. Recommendations: We recommend that the Association develop policies and procedures over the monitoring process. This should include a policy over what steps can be taken if a subrecipient does not comply with the monitoring. This should also include procedures to reconcile monthly expenditures reports/draw down requests to supporting documentation. Views of responsible officials and planned corrective actions: Management concurs with the auditor’s findings and recommendations. The Association will develop policies and procedures over the monitoring process. This will include a policy over what steps can be taken if a subrecipient does not comply with the monitoring. This will also include procedures to reconcile monthly expenditures reports/draw down requests to supporting documentation.