Finding Text
2023-001 Internal Control over Subrecipient Monitoring - Reporting of Subrecipient Awards
Federal program information:
Funding agency: Department of Energy
Title: DOE NNSA ASPIRE, DOE NNSA IMPACT
AL number: 81.123
Award year and number: 2023
Criteria or Specific Requirement: Per the Department of Energy's Grant Award Agreement with
Turtle Mountain Community College, each action that obligated $25,000 or more in Federal
funds for a subaward to an entity must be reported at http://fsrs.gov no later than the end of
the month following the month in which the obligation was made.
Condition: The College has not reported the actions that obligated $25,000 or more in Federal
funds for a subaward to an entity.
Context: We examined the sub-recipient agreements for all three subrecipients under the
grants and noted that none of the actions obligating the funds had been reported.
Questioned Costs: None
Effect: The College did not have proper internal controls over the sub-recipient reporting
requirement of the Grant and failed to properly report the sub-recipient awards.
Cause: The College did not due their due dilligence in understanding the reporting requirements
of the grant and there were no reviews by others over the grant agreements to catch the
requirement.
Repeat: No
Auditor's Recommendation: We recommend that the College review all instructions for grant
reporting and report the required information. In addition we recommend that the College have
multiple people reviewing the Grant Agreements to ensure that requirements are not missed.
Views of Responsible Officials: We agree with the auditor's recommendation and have
prepared a corrective action plan to correct this.