FAC Explorer

Finding 539104 (2024-004)

Significant Deficiency
Requirement
M
Questioned Costs
-
Year
2024
Accepted
2025-03-28
Audit: 349811
Organization: Mary Crane League (IL)
Auditor: Porte Brown LLC

AI Summary

  • Core Issue: Subaward agreements lacked required information as per 2 CFR 200.332(b)(1).
  • Impacted Requirements: Non-compliance with federal regulations regarding subawards.
  • Recommended Follow-Up: Management should update subaward agreements to include all necessary information.

Finding Text

Criteria: 2 CFR 200.332(b)(1) requires every subaward to include required information and is clearly identified. Condition: Review of the agreements with three subrecipients identified certain communications required were not included in the language of the agreement. Cause: The Center was not aware of the information that is required to be included in the subaward agreement. Effect: The Center was not in compliance with 2 CFR 200.332(b)(1). Questioned Costs: None Recommendation: Management should review and refine its subaward agreements to include the necessary information as required by 2 CFR 200.332(b)(1). Views of Responsible Officials: Management agrees with the finding; see corrective action plan.

Corrective Action Plan

Condition: Review of the agreements with three subrecipients identified certain communications required were not included in the language of the agreement. Corrective Action Plan: The Center will review required communications and update agreements with subreceipients accordingly. Anticipated Completion Date: June 30, 2025 Responsible Individual: Andy Navarro, Senior Accountant

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 539103 2024-003
    Significant Deficiency
  • 1115545 2024-003
    Significant Deficiency
  • 1115546 2024-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $5.83M
10.558 Child and Adult Care Food Program $256,947