Audit 14811

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Special Programs for the Aging Assistance Listing Number: 93.048 Federal Award Identification Number and Year: 90MPPG009 Award Period: June 1, 2022 – May 31, 2023 Type of Finding: Material Weakness in internal control over compliance and compliance Condition: For the fiscal year ended June 30, 2023, the organization did comply with the quarterly report filing requirements as stated per the contract with the funding agency. Criteria or specific requirement: Internal controls should be in place to provide reasonable assurance that report filing is performed timely and accurately as stipulated per the contract. Context: During the course of our audit, we were not provided with quarterly SF-425 reports for the purposes of compliance testing. We were later informed by management that these reports were not filed with the funding agency. Although we understand many of these matters were the result of the transition in the finance department, this matter highlighted insufficient internal controls over the major federal program. Effect: The lack of controls in place over major federal programs increases the risk of noncompliance not being detected and corrected on a timely basis. Cause: For the year ended June 30, 2023, management did not have controls in place to properly and timely comply with the contract requirement of the major federal program. Recommendation: We recommend management evaluate their internal controls surrounding the major federal programs to ensure compliance with the reporting requirements of their grants. Views of responsible officials and planned corrective actions: See accompanying Corrective Action Plan for the year ended June 30, 2023.

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Special Programs for the Aging Assistance Listing Number: 93.048 Federal Award Identification Number and Year: 90MPPG009 Award Period: June 1, 2022 – May 31, 2023 Type of Finding: Material Weakness in internal control over compliance and compliance Condition: For the fiscal year ended June 30, 2023, the organization did comply with the quarterly report filing requirements as stated per the contract with the funding agency. Criteria or specific requirement: Internal controls should be in place to provide reasonable assurance that report filing is performed timely and accurately as stipulated per the contract. Context: During the course of our audit, we were not provided with quarterly SF-425 reports for the purposes of compliance testing. We were later informed by management that these reports were not filed with the funding agency. Although we understand many of these matters were the result of the transition in the finance department, this matter highlighted insufficient internal controls over the major federal program. Effect: The lack of controls in place over major federal programs increases the risk of noncompliance not being detected and corrected on a timely basis. Cause: For the year ended June 30, 2023, management did not have controls in place to properly and timely comply with the contract requirement of the major federal program. Recommendation: We recommend management evaluate their internal controls surrounding the major federal programs to ensure compliance with the reporting requirements of their grants. Views of responsible officials and planned corrective actions: See accompanying Corrective Action Plan for the year ended June 30, 2023.