Finding Text
Federal Program Information: Education Stabilization Fund (ALN 84.425U)
Criteria: M. Subrecipient Monitoring - The Subgrantee shall ensure its monitoring methods provide
reasonable assurance that the subrecipient used the subaward for authorized purposes in compliance with
federal statutes, regulations, and the terms and conditions of the subaward.
Condition: Supporting documentation for certain subrecipient invoices was not reviewed by the
Organization.
Cause: Insufficient internal control and administrative oversight.
Effect or Potential Effect: The Alliance was not in compliance with subrecipient monitoring requirements.
Questioned Costs: None
Context: For 16 of 16 subrecipient invoices selected for testing, the Organization did not have evidence
of review of source documentation from the subaward recipient.
Recommendation: We recommend the Organization enhance its procedures and internal controls over
subrecipient monitoring to ensure local club invoices are properly reviewed.
Identification as a Repeat Finding: There was a similar finding identified in prior year.
Views of Responsible Officials: The Alliance will enhance its procedures and internal controls over
subrecipient monitoring to ensure that evidence of proper review of local club invoices is maintained.