Finding Text
2023 – 003 (Previously 2022-002) Subrecipient Monitoring
Federal Agency: US Department of Health and Human Services
Federal Program Name: Maternal, Infant, Early Childhood Home Visiting
Assistance Listing Number: 93.870
Federal Award Identification Number and Year:
X10MC43597 - 9/1/2021-9/29/23
X10MC39703 - 9/30/2020-9/29/2022
X11MC41939 -05/01/21-09/30/23
6X11MC45479-01-02 - 12/31/21-9/30/24
Award Period:
X10MC43597 - 9/1/2021-9/29/23
X10MC39703 - 9/30/2020-9/29/2022
X11MC41939 -05/01/21-09/30/23
6X11MC45479-01-02 - 12/31/21-9/30/24
Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters
Criteria or specific requirement: The PTE must make the subrecipient aware of the award
information required by 2 CFR section 200.331(a) sufficient for the PTE to comply with Federal
statutes, regulations, and the terms and conditions of the award
Condition: While the program has improved in its subrecipient monitoring efforts, the subaward
agreements lack all required elements of a subaward. There were agreements included with all.
Questioned costs: None
Context: We tested 5 subrecipients; 4 agreements were incomplete
Cause: Lack of knowledge of all required elements. Agreements contained some of the elements, but
not all.
Effect: Noncompliance with requirements of a subaward.
Repeat Finding: Yes
Recommendation: We recommend the program create an agreement template that contains the
required elements of a subaward to distribute to its subreceipients
Views of responsible officials: There is no disagreement with the audit finding.