Finding Text
Applicable federal program: U. S. Department of Health and Human Services, Family Planning Services (Title X), Assistance Listing #93.217, Contract Number: FPHPA006521-01-00, Contract Year: 04/01/22 – 03/31/23 Criteria: Subrecipient monitoring – 2 CFR §200.332(d) requires that the activities of subrecipients be monitored to ensure that subawards are used for authorized purposes, in compliance with federal statutes, regulations, and the terms and conditions of the subaward, and that subaward performance goals are achieved. Part of the required monitoring activities include following-up and ensuring that the subrecipient takes timely and appropriate action on Single Audit findings. Condition and context: Of the four subrecipients tested, we found that WHFPT did not obtain and review the Single Audit reports for one subrecipient. Effect: Without sufficient policies in place to review the single audits for each subrecipient, WHFPT has no way to ensure that findings, if any, are appropriately and timely addressed to ensure compliance with federal statutes, regulations, and the terms and conditions of the subaward. Recommendation: Implement policies to obtain the single audit reports for all subrecipients to ensure compliance with federal requirements and, where findings are reported, ensure that the subrecipient has taken appropriate actions to remedy the finding. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.