FAC Explorer

Audit 290180

FY End
2023-06-30
Total Expended
$1.26M
Findings
20
Programs
7
Organization: Aster Aging, INC (f.k.a. East Valley Adult Resources Inc) (AZ)
Year: 2023 Accepted: 2024-02-13
Auditor: Beachfleischman PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
366984 2023-003 Significant Deficiency - B
366985 2023-004 Significant Deficiency - B
366986 2023-003 Significant Deficiency - B
366987 2023-004 Significant Deficiency - B
366988 2023-003 Significant Deficiency - B
366989 2023-004 Significant Deficiency - B
366990 2023-003 Significant Deficiency - B
366991 2023-004 Significant Deficiency - B
366992 2023-003 Significant Deficiency - B
366993 2023-004 Significant Deficiency - B
943426 2023-003 Significant Deficiency - B
943427 2023-004 Significant Deficiency - B
943428 2023-003 Significant Deficiency - B
943429 2023-004 Significant Deficiency - B
943430 2023-003 Significant Deficiency - B
943431 2023-004 Significant Deficiency - B
943432 2023-003 Significant Deficiency - B
943433 2023-004 Significant Deficiency - B
943434 2023-003 Significant Deficiency - B
943435 2023-004 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
93.667 Social Services Block Grant $120,972 - 0
93.053 Nutrition Services Incentive Program $76,568 Yes 2
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $65,141 Yes 2
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $50,901 Yes 2
10.565 Commodity Supplemental Food Program $23,916 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $16,981 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $7,500 - 0

Contacts

Name Title Type
CH7FHMUSKHA7 Susan Dollbaum Auditee
4809649014 Lydia Hunter Auditor
No contacts on file

Notes to SEFA

Title: Basis of presentation: Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Aster Aging, Inc. (the Organization) under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Aster Aging, Inc., it is not intended to and does not present the consolidated financial position, changes in net assets or cash flows of the Organization.
Title: Summary of significant accounting policies: Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Organization has elected to use the ten percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Federal Assistance Listing Numbers (ALN): Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate The program titles and ALN, or federal identification numbers, were obtained from the federal or pass-through grantor or the update to the Catalog of Federal Domestic Assistance.

Finding Details

Finding 2023-003
Assistance Listing Number and Title: Aging Cluster: 93.044, 93.045, 93.053 Federal Agency: U.S. Department of Health and Human Services Federal Award Numbers: 2023-16-AST Grant period: July 1, 2022 - June 30, 2023 Significant deficiency: As discussed at finding 2023-001, internal controls should be in place to provide reasonable assurance that employee timesheets are appropriately approved by supervisors at the end of each pay period. We found four instances where time sheets were not approved by an appropriate supervisor. We recommend the Organization adhere to its policies and procedures for approving timesheets, reevaluate if more time should be provided for supervisor signoff, and provide ongoing training on the controls. No questioned costs. This is not a repeat finding.
Finding 2023-004
Assistance Listing Number and Title: Aging Cluster: 93.044, 93.045, 93.053 Federal Agency: U.S. Department of Health and Human Services Federal Award Numbers: 2023-16-AST Grant period: July 1, 2022 - June 30, 2023 Significant deficiency: As discussed at finding 2023-002, internal controls should be in place to provide adequate documentation of review of invoices before payment. We found eight instances where documentation on invoices or check request forms did not show supervisor approval. We recommend the Organization adhere to its policies and procedures for documentation of approval of disbursements. No questioned costs. This is not a repeat finding.
Finding 2023-003
Assistance Listing Number and Title: Aging Cluster: 93.044, 93.045, 93.053 Federal Agency: U.S. Department of Health and Human Services Federal Award Numbers: 2023-16-AST Grant period: July 1, 2022 - June 30, 2023 Significant deficiency: As discussed at finding 2023-001, internal controls should be in place to provide reasonable assurance that employee timesheets are appropriately approved by supervisors at the end of each pay period. We found four instances where time sheets were not approved by an appropriate supervisor. We recommend the Organization adhere to its policies and procedures for approving timesheets, reevaluate if more time should be provided for supervisor signoff, and provide ongoing training on the controls. No questioned costs. This is not a repeat finding.
Finding 2023-004
Assistance Listing Number and Title: Aging Cluster: 93.044, 93.045, 93.053 Federal Agency: U.S. Department of Health and Human Services Federal Award Numbers: 2023-16-AST Grant period: July 1, 2022 - June 30, 2023 Significant deficiency: As discussed at finding 2023-002, internal controls should be in place to provide adequate documentation of review of invoices before payment. We found eight instances where documentation on invoices or check request forms did not show supervisor approval. We recommend the Organization adhere to its policies and procedures for documentation of approval of disbursements. No questioned costs. This is not a repeat finding.
Finding 2023-003
Assistance Listing Number and Title: Aging Cluster: 93.044, 93.045, 93.053 Federal Agency: U.S. Department of Health and Human Services Federal Award Numbers: 2023-16-AST Grant period: July 1, 2022 - June 30, 2023 Significant deficiency: As discussed at finding 2023-001, internal controls should be in place to provide reasonable assurance that employee timesheets are appropriately approved by supervisors at the end of each pay period. We found four instances where time sheets were not approved by an appropriate supervisor. We recommend the Organization adhere to its policies and procedures for approving timesheets, reevaluate if more time should be provided for supervisor signoff, and provide ongoing training on the controls. No questioned costs. This is not a repeat finding.
Finding 2023-004
Assistance Listing Number and Title: Aging Cluster: 93.044, 93.045, 93.053 Federal Agency: U.S. Department of Health and Human Services Federal Award Numbers: 2023-16-AST Grant period: July 1, 2022 - June 30, 2023 Significant deficiency: As discussed at finding 2023-002, internal controls should be in place to provide adequate documentation of review of invoices before payment. We found eight instances where documentation on invoices or check request forms did not show supervisor approval. We recommend the Organization adhere to its policies and procedures for documentation of approval of disbursements. No questioned costs. This is not a repeat finding.
Finding 2023-003
Assistance Listing Number and Title: Aging Cluster: 93.044, 93.045, 93.053 Federal Agency: U.S. Department of Health and Human Services Federal Award Numbers: 2023-16-AST Grant period: July 1, 2022 - June 30, 2023 Significant deficiency: As discussed at finding 2023-001, internal controls should be in place to provide reasonable assurance that employee timesheets are appropriately approved by supervisors at the end of each pay period. We found four instances where time sheets were not approved by an appropriate supervisor. We recommend the Organization adhere to its policies and procedures for approving timesheets, reevaluate if more time should be provided for supervisor signoff, and provide ongoing training on the controls. No questioned costs. This is not a repeat finding.
Finding 2023-004
Assistance Listing Number and Title: Aging Cluster: 93.044, 93.045, 93.053 Federal Agency: U.S. Department of Health and Human Services Federal Award Numbers: 2023-16-AST Grant period: July 1, 2022 - June 30, 2023 Significant deficiency: As discussed at finding 2023-002, internal controls should be in place to provide adequate documentation of review of invoices before payment. We found eight instances where documentation on invoices or check request forms did not show supervisor approval. We recommend the Organization adhere to its policies and procedures for documentation of approval of disbursements. No questioned costs. This is not a repeat finding.
Finding 2023-003
Assistance Listing Number and Title: Aging Cluster: 93.044, 93.045, 93.053 Federal Agency: U.S. Department of Health and Human Services Federal Award Numbers: 2023-16-AST Grant period: July 1, 2022 - June 30, 2023 Significant deficiency: As discussed at finding 2023-001, internal controls should be in place to provide reasonable assurance that employee timesheets are appropriately approved by supervisors at the end of each pay period. We found four instances where time sheets were not approved by an appropriate supervisor. We recommend the Organization adhere to its policies and procedures for approving timesheets, reevaluate if more time should be provided for supervisor signoff, and provide ongoing training on the controls. No questioned costs. This is not a repeat finding.
Finding 2023-004
Assistance Listing Number and Title: Aging Cluster: 93.044, 93.045, 93.053 Federal Agency: U.S. Department of Health and Human Services Federal Award Numbers: 2023-16-AST Grant period: July 1, 2022 - June 30, 2023 Significant deficiency: As discussed at finding 2023-002, internal controls should be in place to provide adequate documentation of review of invoices before payment. We found eight instances where documentation on invoices or check request forms did not show supervisor approval. We recommend the Organization adhere to its policies and procedures for documentation of approval of disbursements. No questioned costs. This is not a repeat finding.
Finding 2023-003
Assistance Listing Number and Title: Aging Cluster: 93.044, 93.045, 93.053 Federal Agency: U.S. Department of Health and Human Services Federal Award Numbers: 2023-16-AST Grant period: July 1, 2022 - June 30, 2023 Significant deficiency: As discussed at finding 2023-001, internal controls should be in place to provide reasonable assurance that employee timesheets are appropriately approved by supervisors at the end of each pay period. We found four instances where time sheets were not approved by an appropriate supervisor. We recommend the Organization adhere to its policies and procedures for approving timesheets, reevaluate if more time should be provided for supervisor signoff, and provide ongoing training on the controls. No questioned costs. This is not a repeat finding.
Finding 2023-004
Assistance Listing Number and Title: Aging Cluster: 93.044, 93.045, 93.053 Federal Agency: U.S. Department of Health and Human Services Federal Award Numbers: 2023-16-AST Grant period: July 1, 2022 - June 30, 2023 Significant deficiency: As discussed at finding 2023-002, internal controls should be in place to provide adequate documentation of review of invoices before payment. We found eight instances where documentation on invoices or check request forms did not show supervisor approval. We recommend the Organization adhere to its policies and procedures for documentation of approval of disbursements. No questioned costs. This is not a repeat finding.
Finding 2023-003
Assistance Listing Number and Title: Aging Cluster: 93.044, 93.045, 93.053 Federal Agency: U.S. Department of Health and Human Services Federal Award Numbers: 2023-16-AST Grant period: July 1, 2022 - June 30, 2023 Significant deficiency: As discussed at finding 2023-001, internal controls should be in place to provide reasonable assurance that employee timesheets are appropriately approved by supervisors at the end of each pay period. We found four instances where time sheets were not approved by an appropriate supervisor. We recommend the Organization adhere to its policies and procedures for approving timesheets, reevaluate if more time should be provided for supervisor signoff, and provide ongoing training on the controls. No questioned costs. This is not a repeat finding.
Finding 2023-004
Assistance Listing Number and Title: Aging Cluster: 93.044, 93.045, 93.053 Federal Agency: U.S. Department of Health and Human Services Federal Award Numbers: 2023-16-AST Grant period: July 1, 2022 - June 30, 2023 Significant deficiency: As discussed at finding 2023-002, internal controls should be in place to provide adequate documentation of review of invoices before payment. We found eight instances where documentation on invoices or check request forms did not show supervisor approval. We recommend the Organization adhere to its policies and procedures for documentation of approval of disbursements. No questioned costs. This is not a repeat finding.
Finding 2023-003
Assistance Listing Number and Title: Aging Cluster: 93.044, 93.045, 93.053 Federal Agency: U.S. Department of Health and Human Services Federal Award Numbers: 2023-16-AST Grant period: July 1, 2022 - June 30, 2023 Significant deficiency: As discussed at finding 2023-001, internal controls should be in place to provide reasonable assurance that employee timesheets are appropriately approved by supervisors at the end of each pay period. We found four instances where time sheets were not approved by an appropriate supervisor. We recommend the Organization adhere to its policies and procedures for approving timesheets, reevaluate if more time should be provided for supervisor signoff, and provide ongoing training on the controls. No questioned costs. This is not a repeat finding.
Finding 2023-004
Assistance Listing Number and Title: Aging Cluster: 93.044, 93.045, 93.053 Federal Agency: U.S. Department of Health and Human Services Federal Award Numbers: 2023-16-AST Grant period: July 1, 2022 - June 30, 2023 Significant deficiency: As discussed at finding 2023-002, internal controls should be in place to provide adequate documentation of review of invoices before payment. We found eight instances where documentation on invoices or check request forms did not show supervisor approval. We recommend the Organization adhere to its policies and procedures for documentation of approval of disbursements. No questioned costs. This is not a repeat finding.
Finding 2023-003
Assistance Listing Number and Title: Aging Cluster: 93.044, 93.045, 93.053 Federal Agency: U.S. Department of Health and Human Services Federal Award Numbers: 2023-16-AST Grant period: July 1, 2022 - June 30, 2023 Significant deficiency: As discussed at finding 2023-001, internal controls should be in place to provide reasonable assurance that employee timesheets are appropriately approved by supervisors at the end of each pay period. We found four instances where time sheets were not approved by an appropriate supervisor. We recommend the Organization adhere to its policies and procedures for approving timesheets, reevaluate if more time should be provided for supervisor signoff, and provide ongoing training on the controls. No questioned costs. This is not a repeat finding.
Finding 2023-004
Assistance Listing Number and Title: Aging Cluster: 93.044, 93.045, 93.053 Federal Agency: U.S. Department of Health and Human Services Federal Award Numbers: 2023-16-AST Grant period: July 1, 2022 - June 30, 2023 Significant deficiency: As discussed at finding 2023-002, internal controls should be in place to provide adequate documentation of review of invoices before payment. We found eight instances where documentation on invoices or check request forms did not show supervisor approval. We recommend the Organization adhere to its policies and procedures for documentation of approval of disbursements. No questioned costs. This is not a repeat finding.
Finding 2023-003
Assistance Listing Number and Title: Aging Cluster: 93.044, 93.045, 93.053 Federal Agency: U.S. Department of Health and Human Services Federal Award Numbers: 2023-16-AST Grant period: July 1, 2022 - June 30, 2023 Significant deficiency: As discussed at finding 2023-001, internal controls should be in place to provide reasonable assurance that employee timesheets are appropriately approved by supervisors at the end of each pay period. We found four instances where time sheets were not approved by an appropriate supervisor. We recommend the Organization adhere to its policies and procedures for approving timesheets, reevaluate if more time should be provided for supervisor signoff, and provide ongoing training on the controls. No questioned costs. This is not a repeat finding.
Finding 2023-004
Assistance Listing Number and Title: Aging Cluster: 93.044, 93.045, 93.053 Federal Agency: U.S. Department of Health and Human Services Federal Award Numbers: 2023-16-AST Grant period: July 1, 2022 - June 30, 2023 Significant deficiency: As discussed at finding 2023-002, internal controls should be in place to provide adequate documentation of review of invoices before payment. We found eight instances where documentation on invoices or check request forms did not show supervisor approval. We recommend the Organization adhere to its policies and procedures for documentation of approval of disbursements. No questioned costs. This is not a repeat finding.