FAC Explorer

Finding 571108 (2021-002)

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Requirement
B
Questioned Costs
-
Year
2021
Accepted
2025-07-11
Audit: 361983
Organization: Human Services Alliance of Greater Prince William (VA)
Auditor: Select Accounting Reporting and Consultation LLC

AI Summary

  • Answer: All selected sub-recipients lacked proper documentation for risk assessments and monitoring activities.
  • Trend: This indicates a consistent issue with documentation practices across all sub-recipients.
  • List: Management should implement a system to ensure documentation is retained for risk assessments and monitoring efforts.

Finding Text

During our audit, for 15 or 15 sub-recipients we selected for testing, we found that management did not document or retain supporting documents to support its risk assessment conclusions used to determine the extent of subrecipient monitoring performed during the year. In addition, management did not retain support for its monitoring activities of subrecipients.

Corrective Action Plan

The Alliance will establish a formal policy over sub-recipient monitoring with requirements outlined in 2 CFR §200.331 and 2 CFR §200.332 to ensure that its sub-recipients are properly monitored.

Categories

Subrecipient Monitoring

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.019 Coronavirus Relief Fund $3.00M