Finding Text
2022-001 ? Special Tests and Provisions ? Subrecipient Monitoring Federal Program Information: Department of Education - ALN: - 84.425D/84.425U - Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act/ARP ESSER Criteria: The following CFR(s) apply to this finding: 2 CFR 200.332(a) Condition: During audit procedures, it was identified that the Union did not have a compliant subrecipient award. Cause: The Union does not have the necessary internal controls over compliance. Effect: Subrecipient awards are not executed in compliance with the requirement above. Identification of Questioned Costs: None identified. Context: There was one subrecipent. It was determined that the Union did not have a compliant subaward. This is a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Union implements internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Client agrees with finding, and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the Essex North Supervisory Union.