Audit 291381

FY End
2023-06-30
Total Expended
$10.78M
Findings
16
Programs
27
Year: 2023 Accepted: 2024-02-21

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
369874 2023-002 Significant Deficiency - M
369875 2023-002 Significant Deficiency - M
369876 2023-002 Significant Deficiency - M
369877 2023-002 Significant Deficiency - M
369878 2023-002 Significant Deficiency - M
369879 2023-002 Significant Deficiency - M
369880 2023-002 Significant Deficiency - M
369881 2023-002 Significant Deficiency - M
946316 2023-002 Significant Deficiency - M
946317 2023-002 Significant Deficiency - M
946318 2023-002 Significant Deficiency - M
946319 2023-002 Significant Deficiency - M
946320 2023-002 Significant Deficiency - M
946321 2023-002 Significant Deficiency - M
946322 2023-002 Significant Deficiency - M
946323 2023-002 Significant Deficiency - M

Programs

ALN Program Spent Major Findings
17.258 Wia Adult Program $1.13M Yes 0
11.307 Economic Adjustment Assistance $1.10M - 0
17.277 Workforce Investment Act (wia) National Emergency Grants $739,183 - 0
17.278 Wia Dislocated Worker Formula Grants $529,593 Yes 0
93.778 Medical Assistance Program $431,162 - 0
93.053 Nutrition Services Incentive Program $187,700 Yes 1
17.259 Wia Youth Activities $166,612 Yes 0
10.761 Technical Assistance and Training Grants $145,474 - 0
93.071 Medicare Enrollment Assistance Program $91,711 - 0
93.324 State Health Insurance Assistance Program $89,935 - 0
10.446 Rural Community Development Initiative $87,956 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $81,324 Yes 1
23.009 Appalachian Local Development District Assistance $79,486 - 0
10.890 Rural Development Cooperative Agreement Program $74,032 - 0
11.302 Economic Development_support for Planning Organizations $70,000 - 0
23.002 Appalachian Area Development $55,320 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $50,902 - 0
15.904 Historic Preservation Fund Grants-in-Aid $46,688 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $45,837 - 0
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $41,700 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $36,358 - 0
20.205 Highway Planning and Construction $35,739 - 0
93.747 Elder Abuse Prevention Interventions Program $26,092 - 0
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $22,895 - 0
17.225 Unemployment Insurance $19,374 - 0
93.470 Alzheimer's Disease Program Initiative (adpi) $9,484 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $3,970 Yes 1

Contacts

Name Title Type
NDUELVCLBK67 Jim McClure Auditee
4234244230 James Bence Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal and state awards includes the federal and state grant activity of the District and is presented on the accrual basis of accounting. 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements De Minimis Rate Used: N Rate Explanation: Elected not to use de minimis Of the federal expenditures presented in the schedule, the District provided federal awards (excluding state awards) to subrecipients as follows: Federal Assistance Listing Amount Provided Program Title Number to Subrecipients Nutrition Services and Support for the Elderly 93.045 $1,523,903 Support Services for the Elderly 93.044 & 93.052 1,122,941 Services for Older Individuals 93.042 41,700 NSIP Nutrition 93.053 187,700
Title: Indirect Cost Rate Accounting Policies: The accompanying schedule of expenditures of federal and state awards includes the federal and state grant activity of the District and is presented on the accrual basis of accounting. 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements De Minimis Rate Used: N Rate Explanation: Elected not to use de minimis The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance
Title: EDA RLF Calculations Accounting Policies: The accompanying schedule of expenditures of federal and state awards includes the federal and state grant activity of the District and is presented on the accrual basis of accounting. 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements De Minimis Rate Used: N Rate Explanation: Elected not to use de minimis The following is the calculation of the expenditures reported on the schedule of expenditures of federal awards in accordance with Uniform Guidance: 4501-4503 4505 Balance of RLF outstanding $ 1,681,089 $ 1 69,901 Cash and investments 651,567 871,707 Administrative expenses 50,730 57,068 Total program costs 2 ,383,386 1,098,676 Federal share of program costs 59.4% 100.0% Total federal expenditures $ 1,415,731 $ 1,098,676

Finding Details

Criteria: Internal Controls should be in place to ensure that Sub-recipient Monitoring requirements are met as specified in the guidance provided by both the granting agency, as well as federal codifications. 45 CFR sections 1321.65 guidance specifies that Area Agencies are required to oversee the activities of service providers with respect to provision of services, reporting, voluntary contributions, and coordination of services. Condition and Context: During our testing of Sub-recipient Monitoring requirements, the District did not properly oversee the activities of service providers with respect to provision of services, reporting, voluntary contributions, and coordination of services. For the year ended June 30, 2023, the District provided funding to sixty-four (64) sub-recipients and management did not perform any of the annual monitoring reports throughout the year. Cause: During the year the District experienced a turnover in the personnel responsible for the grant monitoring and due to oversight throughout the year, the review of the sub-recipients and completion of the monitoring reports. This was due to the lack of oversight by the program management for the Aging Cluster Program. Effects: The District did not properly complete their internal monitoring reports for the fiscal year ended June 30, 2023. Questioned Costs: None. Recommendation: We recommend the District take necessary steps in the future to ensure that those responsible for the program are aware of monitoring requirements and have a process in place to ensure that all monitoring reports are completed timely. We recommend that monitoring responsibilities be clearly communicated and maintained in the District’s records. Auditee’s Response: Position has been filled and progress is being made in meeting the monitoring requirements. Management will provide necessary support and follow up to ensure that requirements are met.
Criteria: Internal Controls should be in place to ensure that Sub-recipient Monitoring requirements are met as specified in the guidance provided by both the granting agency, as well as federal codifications. 45 CFR sections 1321.65 guidance specifies that Area Agencies are required to oversee the activities of service providers with respect to provision of services, reporting, voluntary contributions, and coordination of services. Condition and Context: During our testing of Sub-recipient Monitoring requirements, the District did not properly oversee the activities of service providers with respect to provision of services, reporting, voluntary contributions, and coordination of services. For the year ended June 30, 2023, the District provided funding to sixty-four (64) sub-recipients and management did not perform any of the annual monitoring reports throughout the year. Cause: During the year the District experienced a turnover in the personnel responsible for the grant monitoring and due to oversight throughout the year, the review of the sub-recipients and completion of the monitoring reports. This was due to the lack of oversight by the program management for the Aging Cluster Program. Effects: The District did not properly complete their internal monitoring reports for the fiscal year ended June 30, 2023. Questioned Costs: None. Recommendation: We recommend the District take necessary steps in the future to ensure that those responsible for the program are aware of monitoring requirements and have a process in place to ensure that all monitoring reports are completed timely. We recommend that monitoring responsibilities be clearly communicated and maintained in the District’s records. Auditee’s Response: Position has been filled and progress is being made in meeting the monitoring requirements. Management will provide necessary support and follow up to ensure that requirements are met.
Criteria: Internal Controls should be in place to ensure that Sub-recipient Monitoring requirements are met as specified in the guidance provided by both the granting agency, as well as federal codifications. 45 CFR sections 1321.65 guidance specifies that Area Agencies are required to oversee the activities of service providers with respect to provision of services, reporting, voluntary contributions, and coordination of services. Condition and Context: During our testing of Sub-recipient Monitoring requirements, the District did not properly oversee the activities of service providers with respect to provision of services, reporting, voluntary contributions, and coordination of services. For the year ended June 30, 2023, the District provided funding to sixty-four (64) sub-recipients and management did not perform any of the annual monitoring reports throughout the year. Cause: During the year the District experienced a turnover in the personnel responsible for the grant monitoring and due to oversight throughout the year, the review of the sub-recipients and completion of the monitoring reports. This was due to the lack of oversight by the program management for the Aging Cluster Program. Effects: The District did not properly complete their internal monitoring reports for the fiscal year ended June 30, 2023. Questioned Costs: None. Recommendation: We recommend the District take necessary steps in the future to ensure that those responsible for the program are aware of monitoring requirements and have a process in place to ensure that all monitoring reports are completed timely. We recommend that monitoring responsibilities be clearly communicated and maintained in the District’s records. Auditee’s Response: Position has been filled and progress is being made in meeting the monitoring requirements. Management will provide necessary support and follow up to ensure that requirements are met.
Criteria: Internal Controls should be in place to ensure that Sub-recipient Monitoring requirements are met as specified in the guidance provided by both the granting agency, as well as federal codifications. 45 CFR sections 1321.65 guidance specifies that Area Agencies are required to oversee the activities of service providers with respect to provision of services, reporting, voluntary contributions, and coordination of services. Condition and Context: During our testing of Sub-recipient Monitoring requirements, the District did not properly oversee the activities of service providers with respect to provision of services, reporting, voluntary contributions, and coordination of services. For the year ended June 30, 2023, the District provided funding to sixty-four (64) sub-recipients and management did not perform any of the annual monitoring reports throughout the year. Cause: During the year the District experienced a turnover in the personnel responsible for the grant monitoring and due to oversight throughout the year, the review of the sub-recipients and completion of the monitoring reports. This was due to the lack of oversight by the program management for the Aging Cluster Program. Effects: The District did not properly complete their internal monitoring reports for the fiscal year ended June 30, 2023. Questioned Costs: None. Recommendation: We recommend the District take necessary steps in the future to ensure that those responsible for the program are aware of monitoring requirements and have a process in place to ensure that all monitoring reports are completed timely. We recommend that monitoring responsibilities be clearly communicated and maintained in the District’s records. Auditee’s Response: Position has been filled and progress is being made in meeting the monitoring requirements. Management will provide necessary support and follow up to ensure that requirements are met.
Criteria: Internal Controls should be in place to ensure that Sub-recipient Monitoring requirements are met as specified in the guidance provided by both the granting agency, as well as federal codifications. 45 CFR sections 1321.65 guidance specifies that Area Agencies are required to oversee the activities of service providers with respect to provision of services, reporting, voluntary contributions, and coordination of services. Condition and Context: During our testing of Sub-recipient Monitoring requirements, the District did not properly oversee the activities of service providers with respect to provision of services, reporting, voluntary contributions, and coordination of services. For the year ended June 30, 2023, the District provided funding to sixty-four (64) sub-recipients and management did not perform any of the annual monitoring reports throughout the year. Cause: During the year the District experienced a turnover in the personnel responsible for the grant monitoring and due to oversight throughout the year, the review of the sub-recipients and completion of the monitoring reports. This was due to the lack of oversight by the program management for the Aging Cluster Program. Effects: The District did not properly complete their internal monitoring reports for the fiscal year ended June 30, 2023. Questioned Costs: None. Recommendation: We recommend the District take necessary steps in the future to ensure that those responsible for the program are aware of monitoring requirements and have a process in place to ensure that all monitoring reports are completed timely. We recommend that monitoring responsibilities be clearly communicated and maintained in the District’s records. Auditee’s Response: Position has been filled and progress is being made in meeting the monitoring requirements. Management will provide necessary support and follow up to ensure that requirements are met.
Criteria: Internal Controls should be in place to ensure that Sub-recipient Monitoring requirements are met as specified in the guidance provided by both the granting agency, as well as federal codifications. 45 CFR sections 1321.65 guidance specifies that Area Agencies are required to oversee the activities of service providers with respect to provision of services, reporting, voluntary contributions, and coordination of services. Condition and Context: During our testing of Sub-recipient Monitoring requirements, the District did not properly oversee the activities of service providers with respect to provision of services, reporting, voluntary contributions, and coordination of services. For the year ended June 30, 2023, the District provided funding to sixty-four (64) sub-recipients and management did not perform any of the annual monitoring reports throughout the year. Cause: During the year the District experienced a turnover in the personnel responsible for the grant monitoring and due to oversight throughout the year, the review of the sub-recipients and completion of the monitoring reports. This was due to the lack of oversight by the program management for the Aging Cluster Program. Effects: The District did not properly complete their internal monitoring reports for the fiscal year ended June 30, 2023. Questioned Costs: None. Recommendation: We recommend the District take necessary steps in the future to ensure that those responsible for the program are aware of monitoring requirements and have a process in place to ensure that all monitoring reports are completed timely. We recommend that monitoring responsibilities be clearly communicated and maintained in the District’s records. Auditee’s Response: Position has been filled and progress is being made in meeting the monitoring requirements. Management will provide necessary support and follow up to ensure that requirements are met.
Criteria: Internal Controls should be in place to ensure that Sub-recipient Monitoring requirements are met as specified in the guidance provided by both the granting agency, as well as federal codifications. 45 CFR sections 1321.65 guidance specifies that Area Agencies are required to oversee the activities of service providers with respect to provision of services, reporting, voluntary contributions, and coordination of services. Condition and Context: During our testing of Sub-recipient Monitoring requirements, the District did not properly oversee the activities of service providers with respect to provision of services, reporting, voluntary contributions, and coordination of services. For the year ended June 30, 2023, the District provided funding to sixty-four (64) sub-recipients and management did not perform any of the annual monitoring reports throughout the year. Cause: During the year the District experienced a turnover in the personnel responsible for the grant monitoring and due to oversight throughout the year, the review of the sub-recipients and completion of the monitoring reports. This was due to the lack of oversight by the program management for the Aging Cluster Program. Effects: The District did not properly complete their internal monitoring reports for the fiscal year ended June 30, 2023. Questioned Costs: None. Recommendation: We recommend the District take necessary steps in the future to ensure that those responsible for the program are aware of monitoring requirements and have a process in place to ensure that all monitoring reports are completed timely. We recommend that monitoring responsibilities be clearly communicated and maintained in the District’s records. Auditee’s Response: Position has been filled and progress is being made in meeting the monitoring requirements. Management will provide necessary support and follow up to ensure that requirements are met.
Criteria: Internal Controls should be in place to ensure that Sub-recipient Monitoring requirements are met as specified in the guidance provided by both the granting agency, as well as federal codifications. 45 CFR sections 1321.65 guidance specifies that Area Agencies are required to oversee the activities of service providers with respect to provision of services, reporting, voluntary contributions, and coordination of services. Condition and Context: During our testing of Sub-recipient Monitoring requirements, the District did not properly oversee the activities of service providers with respect to provision of services, reporting, voluntary contributions, and coordination of services. For the year ended June 30, 2023, the District provided funding to sixty-four (64) sub-recipients and management did not perform any of the annual monitoring reports throughout the year. Cause: During the year the District experienced a turnover in the personnel responsible for the grant monitoring and due to oversight throughout the year, the review of the sub-recipients and completion of the monitoring reports. This was due to the lack of oversight by the program management for the Aging Cluster Program. Effects: The District did not properly complete their internal monitoring reports for the fiscal year ended June 30, 2023. Questioned Costs: None. Recommendation: We recommend the District take necessary steps in the future to ensure that those responsible for the program are aware of monitoring requirements and have a process in place to ensure that all monitoring reports are completed timely. We recommend that monitoring responsibilities be clearly communicated and maintained in the District’s records. Auditee’s Response: Position has been filled and progress is being made in meeting the monitoring requirements. Management will provide necessary support and follow up to ensure that requirements are met.
Criteria: Internal Controls should be in place to ensure that Sub-recipient Monitoring requirements are met as specified in the guidance provided by both the granting agency, as well as federal codifications. 45 CFR sections 1321.65 guidance specifies that Area Agencies are required to oversee the activities of service providers with respect to provision of services, reporting, voluntary contributions, and coordination of services. Condition and Context: During our testing of Sub-recipient Monitoring requirements, the District did not properly oversee the activities of service providers with respect to provision of services, reporting, voluntary contributions, and coordination of services. For the year ended June 30, 2023, the District provided funding to sixty-four (64) sub-recipients and management did not perform any of the annual monitoring reports throughout the year. Cause: During the year the District experienced a turnover in the personnel responsible for the grant monitoring and due to oversight throughout the year, the review of the sub-recipients and completion of the monitoring reports. This was due to the lack of oversight by the program management for the Aging Cluster Program. Effects: The District did not properly complete their internal monitoring reports for the fiscal year ended June 30, 2023. Questioned Costs: None. Recommendation: We recommend the District take necessary steps in the future to ensure that those responsible for the program are aware of monitoring requirements and have a process in place to ensure that all monitoring reports are completed timely. We recommend that monitoring responsibilities be clearly communicated and maintained in the District’s records. Auditee’s Response: Position has been filled and progress is being made in meeting the monitoring requirements. Management will provide necessary support and follow up to ensure that requirements are met.
Criteria: Internal Controls should be in place to ensure that Sub-recipient Monitoring requirements are met as specified in the guidance provided by both the granting agency, as well as federal codifications. 45 CFR sections 1321.65 guidance specifies that Area Agencies are required to oversee the activities of service providers with respect to provision of services, reporting, voluntary contributions, and coordination of services. Condition and Context: During our testing of Sub-recipient Monitoring requirements, the District did not properly oversee the activities of service providers with respect to provision of services, reporting, voluntary contributions, and coordination of services. For the year ended June 30, 2023, the District provided funding to sixty-four (64) sub-recipients and management did not perform any of the annual monitoring reports throughout the year. Cause: During the year the District experienced a turnover in the personnel responsible for the grant monitoring and due to oversight throughout the year, the review of the sub-recipients and completion of the monitoring reports. This was due to the lack of oversight by the program management for the Aging Cluster Program. Effects: The District did not properly complete their internal monitoring reports for the fiscal year ended June 30, 2023. Questioned Costs: None. Recommendation: We recommend the District take necessary steps in the future to ensure that those responsible for the program are aware of monitoring requirements and have a process in place to ensure that all monitoring reports are completed timely. We recommend that monitoring responsibilities be clearly communicated and maintained in the District’s records. Auditee’s Response: Position has been filled and progress is being made in meeting the monitoring requirements. Management will provide necessary support and follow up to ensure that requirements are met.
Criteria: Internal Controls should be in place to ensure that Sub-recipient Monitoring requirements are met as specified in the guidance provided by both the granting agency, as well as federal codifications. 45 CFR sections 1321.65 guidance specifies that Area Agencies are required to oversee the activities of service providers with respect to provision of services, reporting, voluntary contributions, and coordination of services. Condition and Context: During our testing of Sub-recipient Monitoring requirements, the District did not properly oversee the activities of service providers with respect to provision of services, reporting, voluntary contributions, and coordination of services. For the year ended June 30, 2023, the District provided funding to sixty-four (64) sub-recipients and management did not perform any of the annual monitoring reports throughout the year. Cause: During the year the District experienced a turnover in the personnel responsible for the grant monitoring and due to oversight throughout the year, the review of the sub-recipients and completion of the monitoring reports. This was due to the lack of oversight by the program management for the Aging Cluster Program. Effects: The District did not properly complete their internal monitoring reports for the fiscal year ended June 30, 2023. Questioned Costs: None. Recommendation: We recommend the District take necessary steps in the future to ensure that those responsible for the program are aware of monitoring requirements and have a process in place to ensure that all monitoring reports are completed timely. We recommend that monitoring responsibilities be clearly communicated and maintained in the District’s records. Auditee’s Response: Position has been filled and progress is being made in meeting the monitoring requirements. Management will provide necessary support and follow up to ensure that requirements are met.
Criteria: Internal Controls should be in place to ensure that Sub-recipient Monitoring requirements are met as specified in the guidance provided by both the granting agency, as well as federal codifications. 45 CFR sections 1321.65 guidance specifies that Area Agencies are required to oversee the activities of service providers with respect to provision of services, reporting, voluntary contributions, and coordination of services. Condition and Context: During our testing of Sub-recipient Monitoring requirements, the District did not properly oversee the activities of service providers with respect to provision of services, reporting, voluntary contributions, and coordination of services. For the year ended June 30, 2023, the District provided funding to sixty-four (64) sub-recipients and management did not perform any of the annual monitoring reports throughout the year. Cause: During the year the District experienced a turnover in the personnel responsible for the grant monitoring and due to oversight throughout the year, the review of the sub-recipients and completion of the monitoring reports. This was due to the lack of oversight by the program management for the Aging Cluster Program. Effects: The District did not properly complete their internal monitoring reports for the fiscal year ended June 30, 2023. Questioned Costs: None. Recommendation: We recommend the District take necessary steps in the future to ensure that those responsible for the program are aware of monitoring requirements and have a process in place to ensure that all monitoring reports are completed timely. We recommend that monitoring responsibilities be clearly communicated and maintained in the District’s records. Auditee’s Response: Position has been filled and progress is being made in meeting the monitoring requirements. Management will provide necessary support and follow up to ensure that requirements are met.
Criteria: Internal Controls should be in place to ensure that Sub-recipient Monitoring requirements are met as specified in the guidance provided by both the granting agency, as well as federal codifications. 45 CFR sections 1321.65 guidance specifies that Area Agencies are required to oversee the activities of service providers with respect to provision of services, reporting, voluntary contributions, and coordination of services. Condition and Context: During our testing of Sub-recipient Monitoring requirements, the District did not properly oversee the activities of service providers with respect to provision of services, reporting, voluntary contributions, and coordination of services. For the year ended June 30, 2023, the District provided funding to sixty-four (64) sub-recipients and management did not perform any of the annual monitoring reports throughout the year. Cause: During the year the District experienced a turnover in the personnel responsible for the grant monitoring and due to oversight throughout the year, the review of the sub-recipients and completion of the monitoring reports. This was due to the lack of oversight by the program management for the Aging Cluster Program. Effects: The District did not properly complete their internal monitoring reports for the fiscal year ended June 30, 2023. Questioned Costs: None. Recommendation: We recommend the District take necessary steps in the future to ensure that those responsible for the program are aware of monitoring requirements and have a process in place to ensure that all monitoring reports are completed timely. We recommend that monitoring responsibilities be clearly communicated and maintained in the District’s records. Auditee’s Response: Position has been filled and progress is being made in meeting the monitoring requirements. Management will provide necessary support and follow up to ensure that requirements are met.
Criteria: Internal Controls should be in place to ensure that Sub-recipient Monitoring requirements are met as specified in the guidance provided by both the granting agency, as well as federal codifications. 45 CFR sections 1321.65 guidance specifies that Area Agencies are required to oversee the activities of service providers with respect to provision of services, reporting, voluntary contributions, and coordination of services. Condition and Context: During our testing of Sub-recipient Monitoring requirements, the District did not properly oversee the activities of service providers with respect to provision of services, reporting, voluntary contributions, and coordination of services. For the year ended June 30, 2023, the District provided funding to sixty-four (64) sub-recipients and management did not perform any of the annual monitoring reports throughout the year. Cause: During the year the District experienced a turnover in the personnel responsible for the grant monitoring and due to oversight throughout the year, the review of the sub-recipients and completion of the monitoring reports. This was due to the lack of oversight by the program management for the Aging Cluster Program. Effects: The District did not properly complete their internal monitoring reports for the fiscal year ended June 30, 2023. Questioned Costs: None. Recommendation: We recommend the District take necessary steps in the future to ensure that those responsible for the program are aware of monitoring requirements and have a process in place to ensure that all monitoring reports are completed timely. We recommend that monitoring responsibilities be clearly communicated and maintained in the District’s records. Auditee’s Response: Position has been filled and progress is being made in meeting the monitoring requirements. Management will provide necessary support and follow up to ensure that requirements are met.
Criteria: Internal Controls should be in place to ensure that Sub-recipient Monitoring requirements are met as specified in the guidance provided by both the granting agency, as well as federal codifications. 45 CFR sections 1321.65 guidance specifies that Area Agencies are required to oversee the activities of service providers with respect to provision of services, reporting, voluntary contributions, and coordination of services. Condition and Context: During our testing of Sub-recipient Monitoring requirements, the District did not properly oversee the activities of service providers with respect to provision of services, reporting, voluntary contributions, and coordination of services. For the year ended June 30, 2023, the District provided funding to sixty-four (64) sub-recipients and management did not perform any of the annual monitoring reports throughout the year. Cause: During the year the District experienced a turnover in the personnel responsible for the grant monitoring and due to oversight throughout the year, the review of the sub-recipients and completion of the monitoring reports. This was due to the lack of oversight by the program management for the Aging Cluster Program. Effects: The District did not properly complete their internal monitoring reports for the fiscal year ended June 30, 2023. Questioned Costs: None. Recommendation: We recommend the District take necessary steps in the future to ensure that those responsible for the program are aware of monitoring requirements and have a process in place to ensure that all monitoring reports are completed timely. We recommend that monitoring responsibilities be clearly communicated and maintained in the District’s records. Auditee’s Response: Position has been filled and progress is being made in meeting the monitoring requirements. Management will provide necessary support and follow up to ensure that requirements are met.
Criteria: Internal Controls should be in place to ensure that Sub-recipient Monitoring requirements are met as specified in the guidance provided by both the granting agency, as well as federal codifications. 45 CFR sections 1321.65 guidance specifies that Area Agencies are required to oversee the activities of service providers with respect to provision of services, reporting, voluntary contributions, and coordination of services. Condition and Context: During our testing of Sub-recipient Monitoring requirements, the District did not properly oversee the activities of service providers with respect to provision of services, reporting, voluntary contributions, and coordination of services. For the year ended June 30, 2023, the District provided funding to sixty-four (64) sub-recipients and management did not perform any of the annual monitoring reports throughout the year. Cause: During the year the District experienced a turnover in the personnel responsible for the grant monitoring and due to oversight throughout the year, the review of the sub-recipients and completion of the monitoring reports. This was due to the lack of oversight by the program management for the Aging Cluster Program. Effects: The District did not properly complete their internal monitoring reports for the fiscal year ended June 30, 2023. Questioned Costs: None. Recommendation: We recommend the District take necessary steps in the future to ensure that those responsible for the program are aware of monitoring requirements and have a process in place to ensure that all monitoring reports are completed timely. We recommend that monitoring responsibilities be clearly communicated and maintained in the District’s records. Auditee’s Response: Position has been filled and progress is being made in meeting the monitoring requirements. Management will provide necessary support and follow up to ensure that requirements are met.