Finding Text
2024-003 HOME Investment Partnerships, ALN 14.239
Federal Award Identification Number and Year: MC-DC250213, 2022-2030
Award Period: September 16, 2022 through September 1, 2030
Compliance Requirement: Subrecipient Monitoring
Criteria or Specific Requirement: CFR Title 2 section 200.332(a) states that all pass-through entities must ensure that every subaward is clearly identified to the subrecipient as a subaward and includes, amongst other required information, the subrecipients’ unique entity number (UEI). When some of this information is not available, the pass-through entity must provide the best information available to describe the Federal award and subaward.
Condition and Context: For three (3) of five (5) subrecipients out of five in our audit sample, the subrecipients’ UEI’s were not included in the subaward document.
Questioned Costs: None.
Cause: Procedures were not implemented to ensure subrecipient UEI's were accurate and properly included in the subaward documents.
Effect: Noncompliance with federal requirements occurred.
Repeat Finding: No.
Recommendation: We recommend procedures be strengthened to ensure accurate UEI's are obtained and included within subaward documents.
Views of Responsible Officials: Management agrees with the finding.