Finding 626953 (2022-001)

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Requirement
M
Questioned Costs
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Year
2022
Accepted
2023-01-25
Audit: 43355

AI Summary

  • Core Issue: The Town of Lakeville lacks formal subrecipient agreements for entities receiving COVID-19 funding.
  • Impacted Requirements: This noncompliance violates federal subrecipient monitoring requirements.
  • Recommended Follow-Up: Management should secure the necessary subrecipient agreements from all funded entities.

Finding Text

U.S. DEPARTMENT OF TREASURY Passed through Plymouth County COVID-19 Coronavirus Relief Fund COVID-19 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 Lakeville, Massachusetts (Town) through this program. Condition: The Town did not have an appropriate subrecipient agreement on file. Context: Grant requirements indicate that the Town is required to have formal subrecipient agreements with all entities that receive funding from the Town through this program. Effect: The Town is not in compliance with subrecipient monitoring requirements that require the Town to have formal subrecipient agreements with all entities that receive funding from the Town through this program. Cause: Noncompliance over the subrecipient monitoring process. The Town is required to have formal subrecipient agreements with all entities that receive funding from the Town through this program. Recommendation: Management should obtain the appropriate subrecipient agreements from each subrecipient. Views of Responsible Officials and Planned Corrective Actions: Management

Categories

Subrecipient Monitoring

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.019 Coronavirus Relief Fund $821,632
16.738 Edward Byrne Memorial Justice Assistance Grant Program $39,299
20.600 State and Community Highway Safety $15,126
21.027 Coronavirus State and Local Fiscal Recovery Funds $14,800
97.042 Emergency Management Performance Grants $3,500