Finding 519999 (2024-001)

Federal Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing #21.027 - Award # 5070101; Passed through the Texas Office of the Governor- Criminal Justice Division. Criteria: 2 CFR section 200.332 requires a pass-through entity to ensure that every subaward is clearly identified to the subrecipient as a subaward and include the information described in 2 CFR section 200.332 (b)(1). A pass-through entity must provide the best available information when some of the information is unavailable. A pass-through entity must provide the unavailable information when it is obtained. Condition /Context: Subrecipients did not receive notice or an updated subaward agreement when the grant funding source changed from state to federal funding. Therefore, not all required subaward information under the Uniform Guidance was provided, specifically: - Federal Award Identification Number (FAIN) - Federal award date of award to the recipient by the federal agency - Total amount of federal funds obligated to the subrecipient by the pass-through entity, including the current financial obligation - Name of the Federal agency, pass-through entity, and contact information for awarding official of the pass-through entity - Assistance listing number and title Questioned Costs: None Effect: Texas CASA, Inc. was not in compliance with the Uniform Guidance requirements as it relates to subrecipient award agreement elements. Cause: During the fiscal year, the granting agency awarded additional funds to Texas CASA, Inc., which changed the funding source from state to federal funds. Texas CASA, Inc. did not have a process in place to communicate the changes in funding sources to the subrecipients. Recommendations: Texas CASA, Inc. should prepare and implement procedures to timely communicate any necessary revisions or changes to subawards to the subrecipients. Views of Responsible Officials and Planned Corrective Actions: See Schedule of Corrective Action Plan