Finding 613461 (2022-001)

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Requirement
M
Questioned Costs
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Year
2022
Accepted
2023-03-30
Audit: 37356
Organization: Town of Hanson (MA)

AI Summary

  • Core Issue: The Town of Hanson failed to execute required subrecipient agreements for grant funds provided to subrecipients.
  • Impacted Requirements: This noncompliance violates federal program requirements for formal agreements with all entities receiving subawards.
  • Recommended Follow-Up: Management should secure the necessary subrecipient agreements for all future subawards to ensure compliance.

Finding Text

U.S. DEPARTMENT OF TREASURY Passed through Plymouth County Coronavirus Relief Fund Coronavirus Relief Fund Federal Assistance Listing No. 21.019 2022-001: Subrecipient Monitoring Compliance Requirement: Subrecipient Monitoring Type of Finding: Compliance and Internal Control over Compliance ? Other Matter Criteria or Specific Requirement: Management is responsible for establishing and maintaining effective subrecipient agreements with all entities that receive funding from the Town of Hanson, Massachusetts (Town) through this program. Condition: The Town did not execute a subrecipient agreement for grant funds were provided to a subrecipient. Context: Grant requirements indicate that the Town is required to have formal subrecipient agreements with all entities that receive subawards from the Town through federal programs. Effect: The Town is not in compliance with subrecipient compliance requirements that require the Town to have formal subrecipient agreements with all entities that receive subawards from the Town through federal programs. Cause: Noncompliance with the subrecipient compliance requirements. The Town is required to have formal subrecipient agreements with all entities that receive subawards from the Town through federal programs. Recommendation: Management should obtain the appropriate subrecipient agreements from each subrecipient. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will ensure that each future subaward has an executed agreement.

Categories

Subrecipient Monitoring

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.019 Covid-19 - Coronavirus Relief Fund $1.19M
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $15,010
97.042 Emergency Management Performance Grants $3,500