Finding Text
District should perform all subrecipient montioring activities required under the Uniform Guidance, including performing subrecipient risk assessments and ensuring subrecipients are clearly notified of the program identification, period of performance, amounts, and project purpose. The District did not perform all required subrecipient monitoring activities. Key elements of the subaward program were not formally documented. The District did not clearly distinguish program costs to be paid directly by the District and those paid by the subrecipient for reimbursement. The Uniform Guidance details specific components of federal award identification, risk assessment, monitoring activities, and followup requirements. The District could not provide documentation for each subrecipient monitoring and management requirement. The District and subreceipient seperately paid the same invoice and was not able to detect the duplicate payment. The District has historically not participated in grants that necessitated a single audit or subrecipient monitoring and management activities.