Finding Text
2022 ? 003 Federal Agency: Department of Health and Human Services Federal Program Name: Immunization Research, Demonstration, Public Information and Education, Training and Clinical Skills Improvement Projects Assistance Listing Number: 93.185 Pass-Through Agency: Michigan State University Award Period: July 31, 2021 ? July 30, 2023 Type of Finding: ? Material Weakness in Internal Control over Compliance ? Other Matters Criteria or specific requirement: 2 CFR 200.332(f) requires that the pass through entity verify that subrecipients expected to be audited as required by 2 CFR Part 200, Subpart F, met this requirement. This verification may be performed as part of the required monitoring under 2 CFR section 200.332(d)(2) to ensure that the subrecipient takes timely and appropriate action on deficiencies detected though audits. Condition: Annual audit reports of subrecipients were not obtained or reviewed by the Foundation. Questioned costs: None Context: Three of the five subrecipients tested were required to have an annual audit report, but these were not obtained or reviewed by the Foundation. Cause: Management was not aware of this requirement. Effect: The subrecipient may have deficiencies detected though audits that could impact monitoring by the Foundation. Recommendation: We recommend the Foundation attend training, review federal requirements, and fully understand the requirements of subrecipient monitoring. Views of responsible officials: There is no disagreement with the audit finding. See the Corrective Action Plan for further details.