Finding 634917 (2022-002)

2022-002 INTERNAL CONTROL AND COMPLIANCE WITH SUBRECIPIENT MONITORING Criteria: WMAOA must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the awards; and the subaward performance goals are achieved. WMAOA?s policy requires subrecipient assessment on a regularly scheduled basis, at least annually or prior to refunding. Condition: During out testing of subrecipient monitoring we noted that 2 out of the 3 sites had not been properly monitored as required by Agency policy. Cause: No procedure in place to ensure annual assessments were completed. Effect: Subrecipients have not been properly monitored. Recommendation: We recommend review of Agency policy and implement procedures to ensure compliance with subrecipient monitoring and the agency?s own policy.