Finding Text
Condition: A criteria of disclosure in subrecipients? contracts was not met. The Assistance Listing Number (ALN) of funds passed through to subrecipients is not included in contracts. Criteria: Pass-through entities are required to include all information from ? 200.332(a) in contracts to subrecipients. Cause: The contract with subrecipients was not written in a way to include this required information. Effect: Subrecipients may not know that the funds received relate to a specific ALN and may as a result not include the funding from Metro Meals on Wheels in their respective Schedules of Expenditures of Federal Awards (SEFA). Recommendation: We recommend that the Executive Director and any other relevant staff review ? 200.332(a) and ensure that all requirements are met. Specifically, the expected Assistance Listing Numbers of Federal funding should be included in the subrecipient contracts. In addition, we recommend creating a year-end summary report for each subrecipient which should indicate the total funding given through each ALN (if more than one) or other funding sources.