BETTER TOGETHER CENTRAL OREGONNon-Profit

2021-002 Finding ? Federal Awards Federal Agency: U.S. Department of Treasury Federal Program: Coronavirus Relief Fund AL Number: 21.019 Statement of Condition: Material Noncompliance and Weakness in Internal Control Over Compliance related to Reporting and Subrecipient Monitoring. Criteria: The Organization is required to complete financial progress reports on 2 specified dates according to the grant agreement with the funder. The Organization is also required under the Uniform Grant Guidance to carry out appropriate subrecipient monitoring activities for amounts passed through to its subrecipient. Context and Cause: The Organization did not file the required progress reports. The Organization did not enter into a written subaward containing the required subrecipient information under 2 CFR 200.332 (a), and they did not perform adequate monitoring procedures required under 2 CFR 200.332 or the Compliance Supplement such as performing a risk assessment of the subrecipient, obtaining the audited financial statements and monitoring that no findings were issued relating to the AL# 21.019 funding provided to the subrecipient, or monitoring that the funds were expended in accordance with the grant budget submitted to the Oregon Health Authority. Effect of Condition: Reporting and Subrecipient Monitoring compliance requirements were not performed adequately. Known Questioned Costs: none. Recommendation: The Organization should follow the Uniform Grant Guidance and the Compliance Supplement requirements for Reporting and Subrecipient Monitoring and implement procedures to ensure required procedures are performed on a timely basis. View of responsible officials: We concur with the finding and are implementing corrective action.