Finding Text
Criteria
Part 2 CFR Part 200, Subpart D, section 200.332 illustrates requirements related to the Agency passing funds through to subrecipients. When passing funds to subrecipients, the Agency must clearly identify to the subrecipient as a subaward, and include certain key information at the time of the subaward. These items include, but are not limited to, subrecipient name, subrecipient’s unique entity identifier, Federal Award Identification Number, Federal Award Date, Subaward Period of Performance Start and End Date, name of Federal awarding agency, and Assistance Listings number and title.
Condition
While performing our audit of the Agency’s subrecipient monitoring, we noted the Agency did not include all required elements in documentation to the subrecipient at the time of the subaward.
Cause
The Agency has not implemented sufficient internal control policies to adhere to the requirements of Uniform Guidance.
Repeat Finding
Yes. Refer to prior year finding 2023-001.
Effect
Noncompliance may impact future funding from federal and state awarding agencies.
Recommendation
We recommend the Agency update their agreements with each subrecipient to properly reflect each of the required elements included in Part 2 CFR Part 200, Subpart D, section 200.332.