Finding Text
Finding 2023-002-Subrecipient Monitoring
Federal agency: U.S. Department of Health and Human Services
Pass-through entity: The University of Texas of Austin
Program: Birth Defects and Development Disabilities – Prevention and Surveillance
Assistance listing number: 93.073
Federal award identification number and year: NU84DD000009 2021
Criteria: 2 CFR 330, .331, and .501(h) states non-federal entities must have a policy in place to monitor subrecipient and contractor determinations.
Condition and Context: The Foundation did not have a subrecipient monitoring policy under 2 CFR 300, .331 and 501(h), however it was noted that monitoring is occurring.
Cause: The Foundation did not have a formal subrecipient monitoring policy.
Effect: The Foundation subrecipient monitoring policy did not conform to 2 CFR 300, .331 and 501(h).
Questioned costs: None
Repeat Finding: No
Recommendation: We recommend management develop a formal subrecipient monitoring policy under 2 CFR 200.300, .331 and 501(h).
Views of responsible individuals: Management agrees with the finding and recommendation. See corrective action plan for further information.