Finding Text
2022-001 Subrecipient MonitoringCriteria: In accordance with 2 CFR 200.331, the Organization is required to ensure that subrecipients monitor activities 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.Condition: The Organization did not always maintain adequate documentation of support for monitoring subrecipients in accordance with 2 CFR 200.331 and their own internal policies.Context: When available, monthly, quarterly, and annual subrecipient monitoring documentation was reviewed.Effect: The Organization could not effectively determine that subrecipients met all subaward requirements.Cause: The Organization did have effective policies and procedures in place to evaluate risk and monitor subrecipients. However, documentation and support for monitoring procedures were not adequately maintained.Questioned Costs: None reported.Recommendation: We recommend the Organization review policies and procedures for subrecipient monitoring. Further, the Organization should ensure that all documentation and support for the monitoring of activities for subawards in regards to authorized purpose, terms and conditions, and performance goals are properly maintained.Response: We concur with this finding. As of July 1, 2022, North Central Missouri College was selected as the Grant Recipient/Fiscal Agent for the Northeast Workforce Development Board?s grant funds. Procedures to manage, track, and account for all subrecipient grant awards are in place and will be followed.