Finding Text
Program: Building Resilient Infrastructure and Communities Criteria: The pass-through entity must verify that the subrecipient net the Single Audit requirements of 2 CFR part 200, Subpart F, of the Uniform Guidance. Condition: The subrecipients Schedule of Expenditure of Federal Awards listed this grant under the incorrect Federal Assistance Listing Number. The pass-through entity did not identify this error. Questioned Costs: Not applicable. Context: The subrecipient complied with the single audit requirements but Schedule of Expenditures of Federal Awards and Data Collection form were filed using 97.039 rather than 97.047. Effect: The expenditures of federal awards were reported to the federal government under the wrong grant number. Information: Isolated instance. Prior Year Finding: This was a prior year audit finding numbered 2021-005. Recommendation: The pass-through entity should notify the subrecipient of the error. Management?s Response: The Village will notify the subrecipient of the error.