2022-002 - Aging Cluster - Material Weakness in Compliance, Recommendation: Our recommendations include a few steps. First, we recommend that management develop documentation regarding how risks of subrecipients are evaluated yearly. This documentation should include considerations of subrecipient weaknesses and any follow-up actions taken. It should also document resolution processes and whether resolution was made. (Not all subrecipients will need remedial action. This conclusion should be documented as well.) Second, we recommend that management develop paperwork to properly monitor subrecipients and follow-up on deficiencies according to ? 200.332. These processes have started in 2022. Site visit documentation can be modified to include useful documentation for these purposes. In addition, management can consider the MMOW funder's site visit documentation in monitoring procedures. If the funder's monitoring of Metro Meals on Wheels' subrecipients is used by management, the funder's documentation should be reviewed and stored as support by management. Third, we recommend recording any remedial action taken during the year related to subrecipient errors. Fourth, we recommend developing a year-end report that includes a reminder for subrecipients to perform a single audit, if required, and notify Metro Meals on Wheels of the audit results as it pertains to the passed-through funding.2022-002 - Aging Cluster - Material Weakness in Compliance, Recommendation: Our recommendations include a few steps. First, we recommend that management develop documentation regarding how risks of subrecipients are evaluated yearly. This documentation should include considerations of subrecipient weaknesses and any follow-up actions taken. It should also document resolution processes and whether resolution was made. (Not all subrecipients will need remedial action. This conclusion should be documented as well.) Second, we recommend that management develop paperwork to properly monitor subrecipients and follow-up on deficiencies according to ? 200.332. These processes have started in 2022. Site visit documentation can be modified to include useful documentation for these purposes. In addition, management can consider the MMOW funder's site visit documentation in monitoring procedures. If the funder's monitoring of Metro Meals on Wheels' subrecipients is used by management, the funder's documentation should be reviewed and stored as support by management. Third, we recommend recording any remedial action taken during the year related to subrecipient errors. Fourth, we recommend developing a year-end report that includes a reminder for subrecipients to perform a single audit, if required, and notify Metro Meals on Wheels of the audit results as it pertains to the passed-through funding. Planned Action Management will develop risk assessment and monitoring documentation for subrecipients' yearly evaluations. Subrecipients' weaknesses and follow-up recommendations will be included in the documentation and shared with the subrecipients along with subsequent corrective actions taken by the subrecipients. Included in the year-end report will be the recommendation that subrecipients perform a single audit, if required, and notify Metro Meals on Wheels of the audit results as it pertains to the passed-through funding.