FAC Explorer

Audit 28092

FY End
2022-12-31
Total Expended
$1.38M
Findings
8
Programs
10
Organization: Elder Care Services, Inc. (FL)
Year: 2022 Accepted: 2023-10-01
Auditor: Carr Riggs & Ingram LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
32385 2022-001 Significant Deficiency - L
32386 2022-001 Significant Deficiency - L
32387 2022-001 Significant Deficiency - L
32388 2022-001 Significant Deficiency - L
608827 2022-001 Significant Deficiency - L
608828 2022-001 Significant Deficiency - L
608829 2022-001 Significant Deficiency - L
608830 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $264,350 Yes 1
94.016 Senior Companion Program $151,147 - 0
94.002 Retired and Senior Volunteer Program $116,907 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $104,000 Yes 1
93.053 Nutrition Services Incentive Program $72,166 Yes 1
94.011 Foster Grandparent Program $61,274 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $31,873 - 0
93.052 Covid-19 National Family Caregiver Support, Title Iii, Part E $6,683 - 0
93.568 Low-Income Home Energy Assistance $6,641 - 0
97.024 Emergency Food and Shelter National Board Program $3,330 - 0

Contacts

Name Title Type
KLQJMUMR9RL4 Ramona Brookins Auditee
8509215554 Jeannine Busch Auditor
No contacts on file

Notes to SEFA

Title: Note 2: BASIS OF ACCOUNTING Accounting Policies: Note 1: BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards and state financial assistanceincludes the federal and state grant activity of Elder Care Services, Inc. The information in theschedule is presented in accordance with the requirements of Title 2 U.S. Code of FederalRegulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards, Audits of States, Local Governments, and Non-ProfitOrganizations and Chapter 10.650, Rules of the Auditor General. Therefore, some amountspresented in this schedule may differ from amounts presented in, or used in the presentation of,the basic financial statements.For purposes of the Schedule, federal awards include all grants, contracts, and similar agreementsentered into directly with the federal government and State of Florida and other pass throughentities. Elder Care Services, Inc. has obtained Assistance Listing numbers to ensure that allprograms have been identified in the schedule.Federal programs with different Assistance Listing numbers that are closely related because theyshare common compliance requirements are defined as a cluster by the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Schedule was prepared on the accrual basis of accounting.
Title: Note 3: INTEREST EARNED Accounting Policies: Note 1: BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards and state financial assistanceincludes the federal and state grant activity of Elder Care Services, Inc. The information in theschedule is presented in accordance with the requirements of Title 2 U.S. Code of FederalRegulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards, Audits of States, Local Governments, and Non-ProfitOrganizations and Chapter 10.650, Rules of the Auditor General. Therefore, some amountspresented in this schedule may differ from amounts presented in, or used in the presentation of,the basic financial statements.For purposes of the Schedule, federal awards include all grants, contracts, and similar agreementsentered into directly with the federal government and State of Florida and other pass throughentities. Elder Care Services, Inc. has obtained Assistance Listing numbers to ensure that allprograms have been identified in the schedule.Federal programs with different Assistance Listing numbers that are closely related because theyshare common compliance requirements are defined as a cluster by the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Interest earned on certain grant funds are applied to the applicable program. Therefore, certain grant expenditures may exceed the award amount.
Title: Note 4: CONTINGENCIES Accounting Policies: Note 1: BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards and state financial assistanceincludes the federal and state grant activity of Elder Care Services, Inc. The information in theschedule is presented in accordance with the requirements of Title 2 U.S. Code of FederalRegulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards, Audits of States, Local Governments, and Non-ProfitOrganizations and Chapter 10.650, Rules of the Auditor General. Therefore, some amountspresented in this schedule may differ from amounts presented in, or used in the presentation of,the basic financial statements.For purposes of the Schedule, federal awards include all grants, contracts, and similar agreementsentered into directly with the federal government and State of Florida and other pass throughentities. Elder Care Services, Inc. has obtained Assistance Listing numbers to ensure that allprograms have been identified in the schedule.Federal programs with different Assistance Listing numbers that are closely related because theyshare common compliance requirements are defined as a cluster by the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Grant monies received and disbursed by Elder Care Services, Inc. are subject to review by the grantor agencies. Such audits may result in requests for reimbursement due to disallowed expenditures. Based upon prior experience, Elder Care Services, Inc. does not believe that such disallowance, if any, would have a material effect on the financial position of Elder Care Services, Inc. As of December 31, 2022, there were no material questioned or disallowed costs as a result of grant audits in process or completed.
Title: Note 5: NONCASH ASSISTANCE Accounting Policies: Note 1: BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards and state financial assistanceincludes the federal and state grant activity of Elder Care Services, Inc. The information in theschedule is presented in accordance with the requirements of Title 2 U.S. Code of FederalRegulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards, Audits of States, Local Governments, and Non-ProfitOrganizations and Chapter 10.650, Rules of the Auditor General. Therefore, some amountspresented in this schedule may differ from amounts presented in, or used in the presentation of,the basic financial statements.For purposes of the Schedule, federal awards include all grants, contracts, and similar agreementsentered into directly with the federal government and State of Florida and other pass throughentities. Elder Care Services, Inc. has obtained Assistance Listing numbers to ensure that allprograms have been identified in the schedule.Federal programs with different Assistance Listing numbers that are closely related because theyshare common compliance requirements are defined as a cluster by the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Elder Care Services, Inc. did not receive any federal or state noncash assistance for the fiscal year ended December 31, 2022.
Title: Note 6: INDIRECT COST RATE Accounting Policies: Note 1: BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards and state financial assistanceincludes the federal and state grant activity of Elder Care Services, Inc. The information in theschedule is presented in accordance with the requirements of Title 2 U.S. Code of FederalRegulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards, Audits of States, Local Governments, and Non-ProfitOrganizations and Chapter 10.650, Rules of the Auditor General. Therefore, some amountspresented in this schedule may differ from amounts presented in, or used in the presentation of,the basic financial statements.For purposes of the Schedule, federal awards include all grants, contracts, and similar agreementsentered into directly with the federal government and State of Florida and other pass throughentities. Elder Care Services, Inc. has obtained Assistance Listing numbers to ensure that allprograms have been identified in the schedule.Federal programs with different Assistance Listing numbers that are closely related because theyshare common compliance requirements are defined as a cluster by the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Organization has elected not to use the 10% de minimis indirect cost rate on federal awards allowed under the Uniform Guidance.
Title: Note 7: FEDERALLY FUNDED INSURANCE Accounting Policies: Note 1: BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards and state financial assistanceincludes the federal and state grant activity of Elder Care Services, Inc. The information in theschedule is presented in accordance with the requirements of Title 2 U.S. Code of FederalRegulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards, Audits of States, Local Governments, and Non-ProfitOrganizations and Chapter 10.650, Rules of the Auditor General. Therefore, some amountspresented in this schedule may differ from amounts presented in, or used in the presentation of,the basic financial statements.For purposes of the Schedule, federal awards include all grants, contracts, and similar agreementsentered into directly with the federal government and State of Florida and other pass throughentities. Elder Care Services, Inc. has obtained Assistance Listing numbers to ensure that allprograms have been identified in the schedule.Federal programs with different Assistance Listing numbers that are closely related because theyshare common compliance requirements are defined as a cluster by the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Organization did not receive federally funded insurance during the fiscal year ended December 31, 2022.
Title: Note 8: FEDERALLY FUNDED LOANS Accounting Policies: Note 1: BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards and state financial assistanceincludes the federal and state grant activity of Elder Care Services, Inc. The information in theschedule is presented in accordance with the requirements of Title 2 U.S. Code of FederalRegulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards, Audits of States, Local Governments, and Non-ProfitOrganizations and Chapter 10.650, Rules of the Auditor General. Therefore, some amountspresented in this schedule may differ from amounts presented in, or used in the presentation of,the basic financial statements.For purposes of the Schedule, federal awards include all grants, contracts, and similar agreementsentered into directly with the federal government and State of Florida and other pass throughentities. Elder Care Services, Inc. has obtained Assistance Listing numbers to ensure that allprograms have been identified in the schedule.Federal programs with different Assistance Listing numbers that are closely related because theyshare common compliance requirements are defined as a cluster by the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Organization has no federally funded loans as of December 31, 2022. No funds were expended in the form of loan or loan guarantees during the fiscal year ended December 31, 2022.

Finding Details

Finding 2022-001
Federal Program Information: Funding Agency: Department of Health and Human Services Title: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification number: BA022 Award Year: 2022 Condition: Based on audit procedures performed, it was determined that internal controls related to the review and approval of quarterly, semi-annual, and annual program reports had not been documented. Criteria: Per 2 CFR section 200.303 ? Internal Controls of the Uniform Guidance states that the nonfederal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Questioned Costs: No questioned costs. Effect: The Organization could unknowingly submit inaccurate information to the Grantor. Cause: The Organization does not have internal controls in place to ensure the review and approval of the quarterly, semi-annual, and annual program reports prior to submission. Auditors? Recommendation: The Auditor recommends the Organization develop and implement adequate internal controls to ensure reporting is reviewed for accuracy and approval is documented prior to submission.
Finding 2022-001
Federal Program Information: Funding Agency: Department of Health and Human Services Title: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification number: BA022 Award Year: 2022 Condition: Based on audit procedures performed, it was determined that internal controls related to the review and approval of quarterly, semi-annual, and annual program reports had not been documented. Criteria: Per 2 CFR section 200.303 ? Internal Controls of the Uniform Guidance states that the nonfederal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Questioned Costs: No questioned costs. Effect: The Organization could unknowingly submit inaccurate information to the Grantor. Cause: The Organization does not have internal controls in place to ensure the review and approval of the quarterly, semi-annual, and annual program reports prior to submission. Auditors? Recommendation: The Auditor recommends the Organization develop and implement adequate internal controls to ensure reporting is reviewed for accuracy and approval is documented prior to submission.
Finding 2022-001
Federal Program Information: Funding Agency: Department of Health and Human Services Title: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification number: BA022 Award Year: 2022 Condition: Based on audit procedures performed, it was determined that internal controls related to the review and approval of quarterly, semi-annual, and annual program reports had not been documented. Criteria: Per 2 CFR section 200.303 ? Internal Controls of the Uniform Guidance states that the nonfederal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Questioned Costs: No questioned costs. Effect: The Organization could unknowingly submit inaccurate information to the Grantor. Cause: The Organization does not have internal controls in place to ensure the review and approval of the quarterly, semi-annual, and annual program reports prior to submission. Auditors? Recommendation: The Auditor recommends the Organization develop and implement adequate internal controls to ensure reporting is reviewed for accuracy and approval is documented prior to submission.
Finding 2022-001
Federal Program Information: Funding Agency: Department of Health and Human Services Title: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification number: BA022 Award Year: 2022 Condition: Based on audit procedures performed, it was determined that internal controls related to the review and approval of quarterly, semi-annual, and annual program reports had not been documented. Criteria: Per 2 CFR section 200.303 ? Internal Controls of the Uniform Guidance states that the nonfederal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Questioned Costs: No questioned costs. Effect: The Organization could unknowingly submit inaccurate information to the Grantor. Cause: The Organization does not have internal controls in place to ensure the review and approval of the quarterly, semi-annual, and annual program reports prior to submission. Auditors? Recommendation: The Auditor recommends the Organization develop and implement adequate internal controls to ensure reporting is reviewed for accuracy and approval is documented prior to submission.
Finding 2022-001
Federal Program Information: Funding Agency: Department of Health and Human Services Title: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification number: BA022 Award Year: 2022 Condition: Based on audit procedures performed, it was determined that internal controls related to the review and approval of quarterly, semi-annual, and annual program reports had not been documented. Criteria: Per 2 CFR section 200.303 ? Internal Controls of the Uniform Guidance states that the nonfederal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Questioned Costs: No questioned costs. Effect: The Organization could unknowingly submit inaccurate information to the Grantor. Cause: The Organization does not have internal controls in place to ensure the review and approval of the quarterly, semi-annual, and annual program reports prior to submission. Auditors? Recommendation: The Auditor recommends the Organization develop and implement adequate internal controls to ensure reporting is reviewed for accuracy and approval is documented prior to submission.
Finding 2022-001
Federal Program Information: Funding Agency: Department of Health and Human Services Title: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification number: BA022 Award Year: 2022 Condition: Based on audit procedures performed, it was determined that internal controls related to the review and approval of quarterly, semi-annual, and annual program reports had not been documented. Criteria: Per 2 CFR section 200.303 ? Internal Controls of the Uniform Guidance states that the nonfederal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Questioned Costs: No questioned costs. Effect: The Organization could unknowingly submit inaccurate information to the Grantor. Cause: The Organization does not have internal controls in place to ensure the review and approval of the quarterly, semi-annual, and annual program reports prior to submission. Auditors? Recommendation: The Auditor recommends the Organization develop and implement adequate internal controls to ensure reporting is reviewed for accuracy and approval is documented prior to submission.
Finding 2022-001
Federal Program Information: Funding Agency: Department of Health and Human Services Title: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification number: BA022 Award Year: 2022 Condition: Based on audit procedures performed, it was determined that internal controls related to the review and approval of quarterly, semi-annual, and annual program reports had not been documented. Criteria: Per 2 CFR section 200.303 ? Internal Controls of the Uniform Guidance states that the nonfederal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Questioned Costs: No questioned costs. Effect: The Organization could unknowingly submit inaccurate information to the Grantor. Cause: The Organization does not have internal controls in place to ensure the review and approval of the quarterly, semi-annual, and annual program reports prior to submission. Auditors? Recommendation: The Auditor recommends the Organization develop and implement adequate internal controls to ensure reporting is reviewed for accuracy and approval is documented prior to submission.
Finding 2022-001
Federal Program Information: Funding Agency: Department of Health and Human Services Title: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification number: BA022 Award Year: 2022 Condition: Based on audit procedures performed, it was determined that internal controls related to the review and approval of quarterly, semi-annual, and annual program reports had not been documented. Criteria: Per 2 CFR section 200.303 ? Internal Controls of the Uniform Guidance states that the nonfederal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Questioned Costs: No questioned costs. Effect: The Organization could unknowingly submit inaccurate information to the Grantor. Cause: The Organization does not have internal controls in place to ensure the review and approval of the quarterly, semi-annual, and annual program reports prior to submission. Auditors? Recommendation: The Auditor recommends the Organization develop and implement adequate internal controls to ensure reporting is reviewed for accuracy and approval is documented prior to submission.