FAC Explorer

Finding 553764 (2024-004)

Significant Deficiency Repeat Finding
Requirement
M
Questioned Costs
-
Year
2024
Accepted
2025-04-01
Audit: 352353
Organization: Family Service Agency of Santa Barbara (CA)
Auditor: McGowan Guntermann

AI Summary

  • Core Issue: The Agency lacked formal controls for monitoring subrecipients under the STOP School Violence program and Healthy Marriage Promotion Grants throughout most of the fiscal year.
  • Impacted Requirements: This noncompliance with 2 CFR Part 200, Subpart D, section 200.332 could jeopardize future federal and state funding.
  • Recommended Follow-Up: Implement necessary policies and procedures for subrecipient monitoring to ensure compliance with federal requirements.

Finding Text

Criteria Part 2 CFR Part 200, Subpart D, section 200.332 illustrates requirements related to the Agency passing funds through to subrecipients. Pass through entities must “Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statues, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved”. Condition The Agency did not have any formal controls or procedures in place for subrecipient monitoring for the STOP School Violence program or the Healthy Marriage Promotion and Responsible Fatherhood Grants until the end of the fiscal year under audit. As such, controls were not in place for the majority of the fiscal year. Cause Lack of implementation of proper policies and procedures to verify compliance with the subrecipient monitoring requirements identified in 2 CFR 200.332. Repeat Finding Yes. Refer to prior year findings 2023-003 and 2023-004. Effect The Agency did not maintain policies and procedures in accordance with the subrecipient monitoring requirements identified in 2 CFR 200.332 over the full fiscal year under audit. Noncompliance may impact future funding from federal and state resources. Recommendation We recommend the Agency implement policies and procedures to ensure compliance with subrecipient monitoring requirements, as outlined in 2 CFR 200.332. Management Response and Corrective Action Plan See attached corrective action plan.

Corrective Action Plan

Management Response and Corrective Action Plan We agree with this finding. A subrecipient monitoring policy was implemented in February 2024 in response to prior year Findings 2023-002 and 2023-003. Due to date of policy implementation, monitoring was executed only once during the current fiscal year, rather than quarterly. Contact person(s) responsible for the corrective action: Lisa Brabo, Chief Executive Officer, lbrabo@fsacares.org Arcelia Sencion, Chief Strategy & North County Programs Officer, ascencion@fsacares.org Kendra Webster, Director of Family Support Services, kwebster@fsacares.org Paul Katan, Director of Grants and Partnerships, pkatan@fsacares.org Jaime Kuczkowski, Chief Financial Officer, jaime@balancefm.com Anticipated Completion Date: Education and documentation on the above have already started and will be completed by June 30, 2025.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 553762 2024-001
    Significant Deficiency
  • 553763 2024-002
    Significant Deficiency
  • 553765 2024-001
    Significant Deficiency
  • 553766 2024-001
    Significant Deficiency
  • 553767 2024-004
    Significant Deficiency Repeat
  • 553768 2024-001
    Significant Deficiency
  • 553769 2024-002
    Significant Deficiency
  • 553770 2024-004
    Significant Deficiency Repeat
  • 553771 2024-001
    Significant Deficiency
  • 553772 2024-001
    Significant Deficiency
  • 553773 2024-004
    Significant Deficiency Repeat
  • 553774 2024-001
    Significant Deficiency
  • 553775 2024-003
    Significant Deficiency Repeat
  • 553776 2024-004
    Significant Deficiency Repeat
  • 1130204 2024-001
    Significant Deficiency
  • 1130205 2024-002
    Significant Deficiency
  • 1130206 2024-004
    Significant Deficiency Repeat
  • 1130207 2024-001
    Significant Deficiency
  • 1130208 2024-001
    Significant Deficiency
  • 1130209 2024-004
    Significant Deficiency Repeat
  • 1130210 2024-001
    Significant Deficiency
  • 1130211 2024-002
    Significant Deficiency
  • 1130212 2024-004
    Significant Deficiency Repeat
  • 1130213 2024-001
    Significant Deficiency
  • 1130214 2024-001
    Significant Deficiency
  • 1130215 2024-004
    Significant Deficiency Repeat
  • 1130216 2024-001
    Significant Deficiency
  • 1130217 2024-003
    Significant Deficiency Repeat
  • 1130218 2024-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
16.839 Stop School Violence $437,932
93.086 Healthy Marriage Promotion and Responsible Fatherhood Grants $252,611
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $154,820
93.959 Block Grants for Prevention and Treatment of Substance Abuse $132,429
16.575 Crime Victim Assistance $107,230
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $81,691
93.042 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $47,688
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $41,373
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $40,284
14.218 Community Development Block Grants/entitlement Grants $26,406
93.747 Elder Abuse Prevention Interventions Program $8,663
93.958 Block Grants for Community Mental Health Services $5,240
93.052 National Family Caregiver Support, Title Iii, Part E $3,236