FAC Explorer

Finding 6573 (2023-001)

Significant Deficiency
Requirement
M
Questioned Costs
-
Year
2023
Accepted
2023-12-27
Audit: 8511
Organization: Women's Health and Family Planning Association of Texas (TX)
Auditor: Blazek & Vetterling

AI Summary

  • Core Issue: WHFPT failed to obtain and review Single Audit reports for one subrecipient, violating monitoring requirements.
  • Impacted Requirements: This lack of oversight compromises compliance with federal regulations and the effectiveness of subawards.
  • Recommended Follow-Up: Establish policies to ensure all subrecipients' Single Audit reports are reviewed and that any findings are addressed promptly.

Finding Text

Applicable federal program: U. S. Department of Health and Human Services, Family Planning Services (Title X), Assistance Listing #93.217, Contract Number: FPHPA006521-01-00, Contract Year: 04/01/22 – 03/31/23 Criteria: Subrecipient monitoring – 2 CFR §200.332(d) requires that the activities of subrecipients be monitored to ensure that subawards are used for authorized purposes, in compliance with federal statutes, regulations, and the terms and conditions of the subaward, and that subaward performance goals are achieved. Part of the required monitoring activities include following-up and ensuring that the subrecipient takes timely and appropriate action on Single Audit findings. Condition and context: Of the four subrecipients tested, we found that WHFPT did not obtain and review the Single Audit reports for one subrecipient. Effect: Without sufficient policies in place to review the single audits for each subrecipient, WHFPT has no way to ensure that findings, if any, are appropriately and timely addressed to ensure compliance with federal statutes, regulations, and the terms and conditions of the subaward. Recommendation: Implement policies to obtain the single audit reports for all subrecipients to ensure compliance with federal requirements and, where findings are reported, ensure that the subrecipient has taken appropriate actions to remedy the finding. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.

Corrective Action Plan

Applicable federal program: U. S. Department of Health and Human Services, Family Planning Services (Title X), Assistance Listing #93.217, Contract Number: FPHPA006521-01-00, Contract Year: 04/01/22 – 03/31/23 Condition and context: Of the four subrecipients tested, we found that WHFPT did not obtain and review the Single Audit reports for one subrecipient. Recommendation: Implement policies to obtain the single audit reports for all subrecipients to ensure compliance with federal requirements and, where findings are reported, ensure that the subrecipient has taken appropriate actions to remedy the finding. Planned corrective action plan: The Finance Compliance Department will request the single audit for each subrecipient in January of each calendar year for the purpose of identifying any single audit findings that required monitoring of federal grant monies. Any identified items from a single audit will be added to the Finance Compliance Department’s monitoring activities for the year. If a subrecipient fails to submit their single audit report within 30 days of the request, the Finance Compliance Department will retrieve the single audit report from the Federal Clearinghouse. Responsible officer: Danielle Owens; Chief Executive Officer Estimated completion date: January 31, 2024

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 583015 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.217 Family Planning_services $15.40M