Finding Text
FINDING 2023-002
Program Information: Temporary Assistance for Needy Families (ALN #93.558)
Criteria or Specific Requirement
(Including Statutory, Regulatory
or Other Citation):
Federal Compliance Requirement: M. Subrecipient Monitoring
– The pass-through entity must 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).
Condition: The Organization did not have sufficient monitoring processes
in place to detect erroneous costs charged to the TANF grant.
Cause: Lack of administrative oversight with respect to subrecipient
monitoring requirements.
Effect or Potential Effect: The Organization was not in compliance with subrecipient
monitoring requirements.
Questioned Costs: Amount below reportable threshold.
Context:
For 1 of 22 invoices the Organization did not perform sufficient
subrecipient monitoring procedures to detect erroneous costs
charged by the subrecipient.
Identification as a Repeat Finding: No similar findings noted in the prior year.
Recommendation: We recommend that the Organization enhance its policies
and procedures over subrecipient monitoring to properly
detect and prevent erroneous calculations.
Views of Responsible Officials and
Planned Corrective Actions:
The Organization will properly monitor the subaward
disbursed to provide reasonable assurance the subrecipient
used the subaward for authorized purposes.