Finding Text
Condition: Metro Meals on Wheels does not have policies in place to fulfill or record the fulfillment of the criteria. Specifically, Metro Meals on Wheels does not document risks of the subrecipient, document monitoring procedures to fulfill all monitoring requirements in the criteria, issue remedial management decisions and follow-up on findings, or ensure that subrecipients receive single audits if required. Criteria: Metro Meals on Wheels is required to make risk assessments and monitor subrecipients according to ? 200.332(b)-(h). These requirements include evaluating subrecipient risks of not fulfilling Aging Program requirements, monitoring actual activity of the subrecipient, issuing management findings on deficiencies in completing program requirements, following up on deficiencies, ensuring that subrecipients receive a single audit if required and acting on subrecipient findings from single audits. Cause: Procedures to fulfill the criteria have not been developed by Metro Meals on Wheels? management. Effect: Subrecipients may need additional oversight action. Recommendation: Our recommendations include a few steps. First, we recommend that management develop documentation regarding how risks of subrecipients are evaluated yearly. This documentation should include considerations of subrecipient weaknesses and any follow-up actions taken. It should also document resolution processes and whether resolution was made. (Not all subrecipients will need remedial action. This conclusion should be documented as well.) Second, we recommend that management develop paperwork to properly monitor subrecipients and follow-up on deficiencies according to ? 200.332. These processes have started in 2022. Site visit documentation can be modified to include useful documentation for these purposes. In addition, management can consider the MMOW funder?s site visit documentation in monitoring procedures. If the funder?s monitoring of Metro Meals on Wheels? subrecipients is used by management, the funder?s documentation should be reviewed and stored as support by management. Third, we recommend recording any remedial action taken during the year related to subrecipient errors. Fourth, we recommend developing a year-end report that includes a reminder for subrecipients to perform a single audit, if required, and notify Metro Meals on Wheels of the audit results as it pertains to the passed through funding.