FAC Explorer

Finding 51261 (2022-002)

Significant Deficiency
Requirement
M
Questioned Costs
-
Year
2022
Accepted
2023-03-29
Audit: 42830
Organization: Edadvance (CT)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: Management needs to improve documentation of verification for subrecipients to ensure compliance with federal requirements.
  • Impacted Requirements: HHS guidelines mandate that pass-through entities must evaluate subrecipient risks, monitor compliance, and communicate essential award information.
  • Recommended Follow-Up: Implement stronger monitoring controls and ensure all necessary award details are communicated to subrecipients.

Finding Text

Recommendation: We recommend that management retain documentation of verification performed over subrecipients. Views of Responsible Officials: There is no disagreement with the audit finding. 2022 ? 002 Federal Agency: Department of Health and Human Services Federal Program Name: Maternal, Infant, and Early Childhood Home Visiting Grant Program Listing Number: 93.870 Federal Award Identification Number and Year: EVVMPGHM8QB3 Pass-Through Agency: Connecticut Office of Early Childhood Pass-Through Number: 12060-OEC64860-22683 Award Period: 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The HHS Uniform Administrative Requirements, Cost Principles, and Audit Requirements for HHS Awards (45 CFR Part 75) requires pass-through entities: (1) to evaluate each subrecipient?s risk of noncompliance in order to determine the appropriate monitoring level; (2) monitor the activities of subrecipient organizations to ensure that the subaward is in compliance with applicable federal statutes and regulations and terms of the subaward; and (3) verify that subrecipients are audited as required under this guidance. Specifically, the grantee must conduct monitoring activities in accordance with sections 75.351 through 75.353 of Subpart D of 45 CFR Part 75. Grantees must ensure that all requirements imposed by the federal government are passed down to subrecipients so that the HHS award is used in accordance with federal statutes, regulations, and the terms and conditions of the award. Condition: The following award information was not communicated to the subrecipients: assistance listing title and number; award name and number; and name of federal awarding agency. Questioned costs: None Context: We reviewed 2 out of the 4 subrecipients of the grant. We obtained the subaward agreement and noted that the following award information was not included: assistance listing title and number; award name and number; and name of federal awarding agency. Cause: Improper monitoring controls of subrecipient monitoring procedures Effect: The following award information was not communicated to the subrecipients: assistance listing title and number; award name and number; and name of federal awarding agency. Repeat Finding: No

Corrective Action Plan

Department of Health and Human Services 2022-002 Maternal, Infant, and Early Childhood Home Visiting Grant Program ? 93.870 Recommendation: We recommend that management strengthen controls over subrecipient monitoring procedures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Revisit federal regulations with the Grants Development Specialist and the Program Director currently administrating federal grants with subrecipients to develop new procedures/tool for Subrecipients monitoring. After completion of new procedure, final document will be presented to Board of Directors for approval. Name(s) of the contact person(s) responsible for corrective action: Mia Toimil, Director of Finance Abby Peklo, Director of Grants & Special Programs Michelle Anderson, Director of Early Childhood and Family Programs Planned completion date for corrective action plan: We expect to have the correction action plan completed by June 30, 2023. If the Agency has questions regarding this plan, please call Mia Toimil at 860-567-0863 EXT 1157.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 51260 2022-001
    Significant Deficiency
  • 627702 2022-001
    Significant Deficiency
  • 627703 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $2.75M
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $2.14M
47.076 Education and Human Resources $881,540
10.555 National School Lunch Program $843,696
10.553 School Breakfast Program $130,707
21.019 Coronavirus Relief Fund $113,184
84.048 Career and Technical Education -- Basic Grants to States $103,517
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $86,875
11.469 Congressionally Identified Awards and Projects $86,335
84.002 Adult Education - Basic Grants to States $79,382
93.498 Provider Relief Fund $44,390
84.287 Twenty-First Century Community Learning Centers $38,228
84.365 English Language Acquisition State Grants $38,112
10.560 State Administrative Expenses for Child Nutrition $37,548
10.558 Child and Adult Care Food Program $26,901
10.559 Summer Food Service Program for Children $25,327
84.196 Education for Homeless Children and Youth $22,654
16.726 Juvenile Mentoring Program $20,385
84.425 Education Stabilization Fund $19,500
84.358 Rural Education $17,710
93.575 Child Care and Development Block Grant $15,659
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $13,900
84.181 Special Education-Grants for Infants and Families $8,408
10.649 Pandemic Ebt Administrative Costs $3,684
21.027 Coronavirus State and Local Fiscal Recovery Funds $3,010
84.367 Improving Teacher Quality State Grants $1,846
96.001 Social Security_disability Insurance $240