Finding 512189 (2024-003)

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Special Programs for the Aging – Title III Part C Nutrition Services Assistance Listing Number: 93.045 Pass-Through Agency: Trellis Area Agency on Aging Pass-Through Number(s): 311-23-003C-118-001, 311-24-003C-118-001 Award Period: 2023 and 2024 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Other Matters Criteria or specific requirement: Title 2, Part 200, Subpart D, 200.332(b)(1) requires that subawards must be clearly identified to the subrecipient and include various information, including the Assistance Listing Number (ALN), Federal agency name, and clear identification of the subaward. Condition: For the three subawards viewed, the Assistance Listing Number, Federal agency name, and subaward identification was not included. Context: Other required information, including the subrecipient name, UEI number, budget period, and funding requirements, were noted in the agreement. However, the agreement was not clearly identified as being a subaward (referred to as a contractor), and the Federal agency name and ALN were not included. Cause: The subaward template used did not include the required components. Effect: Subrecipients may not be aware of the requirements of the federal funding. Recommendation: We recommend careful review of the Uniform Guidance requirements for subaward contracts in comparison to subaward agreement templates to identify requirements and updates needed. Views of responsible officials: There is no disagreement with the audit finding.