2022-001 – Communications with Subrecipients
Finding Type: Significant Deficiency in internal control over compliance
Program: ALN 93.959 – SAPT COVID Supplement
ALN 93.959 – Prevention, Women’s Specialty Services, Administration
ALN 93.959 – Treatment/AMS
Criteria: As required by 2 CFR 200.332, the pass-through entity must communicate specific information to subrecipients, as applicable.
Condition: Contracts with subrecipients did not include portions of required disclosures.
Cause/Effect: Inadequate internal controls over compliance. Select contracts were not in compliance with 2 CFR 200.332.
Questioned Cost: None.
Recommendation: We recommend that the Entity update all contracts with subrecipients to include required language.
View of Responsible
Official: Management is in agreement with this recommendation.
Planned corrective
action: FY2023 contracts with subrecipients have been partially updated with the required language and all required language will be included in the FY2024 contracts with subrecipients.
Responsible party: Chief Financial Officer
Anticipated completion
date: September 30, 2024