Finding Text
Federal Program Information: Education Stabilization Fund (ALN 84.425U)
Criteria: The Code of Federal Regulations (CFR) Section 200.332 requires the pass-through entity (PTE) to
clearly identify to the subrecipient: (1) the award as a subaward at the time of subaward (or subsequent
subaward modification) by providing the information described in 2 CFR section 200.332(a)(1); (2) all
requirements imposed by the PTE on the subrecipient so that the federal award is used in accordance
with federal statutes, regulations, and the terms and conditions of the award (2 CFR section
Massachusetts Alliance of Boys & Girls Clubs, Inc.
Schedule of Findings and Questioned Costs
For the Year Ended December 31, 2023
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200.332(a)(2)); and (3) any additional requirements that the PTE imposes on the subrecipient in order for
the PTE to meet its own responsibility for the federal award (e.g., financial, performance, and special
reports) (2 CFR section 200.332(a)(3)).
Condition: The subaward agreements did not include the required federal provisions.
Cause: The Alliance was unaware of the requirement to include the required federal provisions in the
subaward agreements.
Effect or Potential Effect: The Alliance was not in compliance with the subrecipient requirements
outlined in the agreement and in 2CFR200.332.
Recommendation: We recommend that the Alliance update subaward agreements to include all federal
provisions required to be communicated by the grant and also 2 CFR 200.332.
Views of Responsible Officials: The Alliance will implement internal controls and administrative oversight
to ensure subrecipient monitoring requirements are being followed and adequately documented.