Finding Text
Department: United States Department of Housing and Urban Development Program Name: Emergency Solutions Grant Program Federal Assistance Listing Number: 14.231 Significant deficiency – Subrecipient monitoring Criteria: As described in Part 2 CFR Part 200, Subpart D, section 200.332 a pass-through entity must clearly identify to the subrecipient as a subaward and include certain key information at the time of the subaward. One such key item is the dollar amount made available under each federal award and the Assistance Listing number. Condition: While performing our audit of the Organization’s subrecipient monitoring, we noted the Organization did not include Assistance Listing number to the subrecipient at the time of the subaward. Cause: The Organization has not implemented sufficient internal control policies to adhere to the requirements of Uniform Guidance. Effect: Noncompliance may impact future funding from federal and state awarding agencies. Questioned Costs: None. Repeat Finding: No Recommendation: We recommend the Organization develop agreements with subrecipients to properly reflect each of the required elements included in Part 2 CFR Part 200, Subpart D, section 200.332. View of Responsible Official: We agree with this finding and will include the relevant information in our subawards in the future.