Finding Text
2023-001 – Communications with Subrecipients (repeat comment)
Finding Type: Significant Deficiency in internal control over compliance / noncompliance
Program: ALN 93.959 – COVID-19 - ARPA Treatment
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 PIHP update all contracts with subrecipients to include required language.
View of Responsible
Official: Management is in agreement with this recommendation.