Accuracy of Data Federal Agency: U.S. Department of Health and Human Services; Award Name: Aging Clusters; Program Year: October 1, 2022 – September 30, 2023; Assistance Listing Number: 93.044/93.045/93.053; Criteria: Management is responsible for reasonably and accurately providing information to support calculations used to allocate costs under the accounting and cost accounting principles contained in the Uniform Guidance. Condition: During compliance testing, it was identified that expense allocations related to payroll were not adequately supported. Context: Payroll cost allocations could not be recalculated or properly traced back to the payroll register. Cause: Lack of formal documentation retention and turnover in positions. Effect: As a result, the Agency was unable to provide documentation to support the payroll costs allocated to the program for reimbursement. Recommendation: In the future, the Agency should maintain records related to allocation percentages to be able to timely and appropriately provide support for calculations. Views of Responsible Officials: Management acknowledges the finding and is improving their documentation and record retention.
Completeness of the Schedule of Expenditures of Federal Awards Federal Agency: U.S. Department of Health and Human Services; Award Name: Aging Clusters; Program Year: October 1, 2022 – September 30, 2023; Assistance Listing Number: 93.044/93.045/93.053; Criteria: Management is responsible for preparing a complete and accurate Schedule of Expenditures of Federal Awards. Condition: During compliance testing, it was determined that the Schedule of Expenditures of Federal Awards provided to us to begin our audit was not complete and accurate. Context: Management was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Cause: The information contained in the Schedule of Expenditures of Federal Awards was not accurate. Effect: As a result of the condition, the Agency was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Recommendation: In the future, the Agency should ensure it implements appropriate processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data. Views of Responsible Officials: Management acknowledges the finding and is improving their processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data.
Accuracy of Data Federal Agency: U.S. Department of Health and Human Services; Award Name: Aging Clusters; Program Year: October 1, 2022 – September 30, 2023; Assistance Listing Number: 93.044/93.045/93.053; Criteria: Management is responsible for reasonably and accurately providing information to support calculations used to allocate costs under the accounting and cost accounting principles contained in the Uniform Guidance. Condition: During compliance testing, it was identified that expense allocations related to payroll were not adequately supported. Context: Payroll cost allocations could not be recalculated or properly traced back to the payroll register. Cause: Lack of formal documentation retention and turnover in positions. Effect: As a result, the Agency was unable to provide documentation to support the payroll costs allocated to the program for reimbursement. Recommendation: In the future, the Agency should maintain records related to allocation percentages to be able to timely and appropriately provide support for calculations. Views of Responsible Officials: Management acknowledges the finding and is improving their documentation and record retention.
Completeness of the Schedule of Expenditures of Federal Awards Federal Agency: U.S. Department of Health and Human Services; Award Name: Aging Clusters; Program Year: October 1, 2022 – September 30, 2023; Assistance Listing Number: 93.044/93.045/93.053; Criteria: Management is responsible for preparing a complete and accurate Schedule of Expenditures of Federal Awards. Condition: During compliance testing, it was determined that the Schedule of Expenditures of Federal Awards provided to us to begin our audit was not complete and accurate. Context: Management was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Cause: The information contained in the Schedule of Expenditures of Federal Awards was not accurate. Effect: As a result of the condition, the Agency was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Recommendation: In the future, the Agency should ensure it implements appropriate processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data. Views of Responsible Officials: Management acknowledges the finding and is improving their processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data.
Accuracy of Data Federal Agency: U.S. Department of Health and Human Services; Award Name: Aging Clusters; Program Year: October 1, 2022 – September 30, 2023; Assistance Listing Number: 93.044/93.045/93.053; Criteria: Management is responsible for reasonably and accurately providing information to support calculations used to allocate costs under the accounting and cost accounting principles contained in the Uniform Guidance. Condition: During compliance testing, it was identified that expense allocations related to payroll were not adequately supported. Context: Payroll cost allocations could not be recalculated or properly traced back to the payroll register. Cause: Lack of formal documentation retention and turnover in positions. Effect: As a result, the Agency was unable to provide documentation to support the payroll costs allocated to the program for reimbursement. Recommendation: In the future, the Agency should maintain records related to allocation percentages to be able to timely and appropriately provide support for calculations. Views of Responsible Officials: Management acknowledges the finding and is improving their documentation and record retention.
Completeness of the Schedule of Expenditures of Federal Awards Federal Agency: U.S. Department of Health and Human Services; Award Name: Aging Clusters; Program Year: October 1, 2022 – September 30, 2023; Assistance Listing Number: 93.044/93.045/93.053; Criteria: Management is responsible for preparing a complete and accurate Schedule of Expenditures of Federal Awards. Condition: During compliance testing, it was determined that the Schedule of Expenditures of Federal Awards provided to us to begin our audit was not complete and accurate. Context: Management was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Cause: The information contained in the Schedule of Expenditures of Federal Awards was not accurate. Effect: As a result of the condition, the Agency was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Recommendation: In the future, the Agency should ensure it implements appropriate processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data. Views of Responsible Officials: Management acknowledges the finding and is improving their processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data.
Unallowable Costs Federal Agency: U.S. Department of Health and Human Services; Award Name: U.S. Treasury Coronavirus State and Local Fiscal Recovery Funds; Program Year: October 1, 2022 – September 30, 2023; Assistance Listing Number: 21.027; Criteria: The Agency must submit only expense allowable costs for reimbursement under the accounting and the cost accounting principles contained in Uniform Guidance. Condition: During compliance testing, it was noted that two out of thirty selections contained travel reimbursements that were not properly supported. Context: Some expense reimbursements for travel related expenses were found to be overstated. Cause: There is lack of review and approval of reimbursable travel expenses. Effect: As a result of the condition, some reimbursements were overpaid. Recommendation: In the future, the Agency should review reimbursements to ensure unallowable costs are not submitted for reimbursement. Views of Responsible Officials: Management acknowledges the finding and will take action to ensure that no unallowable costs are being reimbursed.
Accuracy of Data Federal Agency: U.S. Department of Health and Human Services; Award Name: U.S. Treasury Coronavirus State and Local Fiscal Recovery Funds; Program Year: October 1, 2022 – September 30, 2023; Assistance Listing Number: 21.027; Criteria: Management is responsible for reasonably and accurately providing information to support calculations used to allocate costs under the accounting and cost accounting principles contained in the Uniform Guidance. Condition: During compliance testing, it was identified that expense allocations related to payroll were not adequately supported. Context: Payroll cost allocations could not be recalculated or properly traced back to the payroll register. Cause: Lack of formal documentation retention and turnover in positions. Effect: As a result, the Agency was unable to provide documentation to support the payroll costs allocated to the program for reimbursement. Recommendation: In the future, the Agency should maintain records related to allocation percentages to be able to timely and appropriately provide support for calculations. Views of Responsible Officials: Management acknowledges the finding and is improving their documentation and record retention.
Timely Submission of Reports Federal Agency: U.S. Department of Health and Human Services; Award Name: U.S. Treasury Coronavirus State and Local Fiscal Recovery Funds; Program Year: October 1, 2022 – September 30, 2023; Assistance Listing Number: 21.027; Criteria: Management is responsible for submitting certain reports to the grantor by established deadlines as defined in the grant agreement. Condition: During compliance testing, it was determined that these reports were not submitted to the grantor on a timely basis. Context: Management did not submit these reports by the established deadlines as defined in the grant agreement. Cause: Reported information was not available at the time of established deadlines. Effect: As a result of the condition, the Agency did not submit required reports on a timely basis. Recommendation: In the future, the Agency should ensure it implements appropriate processes and controls to ensure all necessary reports are provided to the grantor in accordance with established deadlines as defined in the grant agreement. Views of Responsible Officials: Management acknowledges the finding and is improving their processes and controls to ensure all necessary reports are provided to the grantor timely.
Completeness of the Schedule of Expenditures of Federal Awards Federal Agency: U.S. Department of Health and Human Services; Award Name: U.S. Treasury Coronavirus State and Local Fiscal Recovery Funds; Program Year: October 1, 2022 – September 30, 2023; Assistance Listing Number: 21.027; Criteria: Management is responsible for preparing a complete and accurate Schedule of Expenditures of Federal Awards. Condition: During compliance testing, it was determined that the Schedule of Expenditures of Federal Awards provided to us to begin our audit was not complete and accurate. Context: Management was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Cause: The information contained in the Schedule of Expenditures of Federal Awards was not accurate. Effect: As a result of the condition, the Agency was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Recommendation: In the future, the Agency should ensure it implements appropriate processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data. Views of Responsible Officials: Management acknowledges the finding and is improving their processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data.
Accuracy of Data Federal Agency: U.S. Department of Health and Human Services; Award Name: Aging Clusters; Program Year: October 1, 2022 – September 30, 2023; Assistance Listing Number: 93.044/93.045/93.053; Criteria: Management is responsible for reasonably and accurately providing information to support calculations used to allocate costs under the accounting and cost accounting principles contained in the Uniform Guidance. Condition: During compliance testing, it was identified that expense allocations related to payroll were not adequately supported. Context: Payroll cost allocations could not be recalculated or properly traced back to the payroll register. Cause: Lack of formal documentation retention and turnover in positions. Effect: As a result, the Agency was unable to provide documentation to support the payroll costs allocated to the program for reimbursement. Recommendation: In the future, the Agency should maintain records related to allocation percentages to be able to timely and appropriately provide support for calculations. Views of Responsible Officials: Management acknowledges the finding and is improving their documentation and record retention.
Completeness of the Schedule of Expenditures of Federal Awards Federal Agency: U.S. Department of Health and Human Services; Award Name: Aging Clusters; Program Year: October 1, 2022 – September 30, 2023; Assistance Listing Number: 93.044/93.045/93.053; Criteria: Management is responsible for preparing a complete and accurate Schedule of Expenditures of Federal Awards. Condition: During compliance testing, it was determined that the Schedule of Expenditures of Federal Awards provided to us to begin our audit was not complete and accurate. Context: Management was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Cause: The information contained in the Schedule of Expenditures of Federal Awards was not accurate. Effect: As a result of the condition, the Agency was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Recommendation: In the future, the Agency should ensure it implements appropriate processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data. Views of Responsible Officials: Management acknowledges the finding and is improving their processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data.
Accuracy of Data Federal Agency: U.S. Department of Health and Human Services; Award Name: Aging Clusters; Program Year: October 1, 2022 – September 30, 2023; Assistance Listing Number: 93.044/93.045/93.053; Criteria: Management is responsible for reasonably and accurately providing information to support calculations used to allocate costs under the accounting and cost accounting principles contained in the Uniform Guidance. Condition: During compliance testing, it was identified that expense allocations related to payroll were not adequately supported. Context: Payroll cost allocations could not be recalculated or properly traced back to the payroll register. Cause: Lack of formal documentation retention and turnover in positions. Effect: As a result, the Agency was unable to provide documentation to support the payroll costs allocated to the program for reimbursement. Recommendation: In the future, the Agency should maintain records related to allocation percentages to be able to timely and appropriately provide support for calculations. Views of Responsible Officials: Management acknowledges the finding and is improving their documentation and record retention.
Completeness of the Schedule of Expenditures of Federal Awards Federal Agency: U.S. Department of Health and Human Services; Award Name: Aging Clusters; Program Year: October 1, 2022 – September 30, 2023; Assistance Listing Number: 93.044/93.045/93.053; Criteria: Management is responsible for preparing a complete and accurate Schedule of Expenditures of Federal Awards. Condition: During compliance testing, it was determined that the Schedule of Expenditures of Federal Awards provided to us to begin our audit was not complete and accurate. Context: Management was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Cause: The information contained in the Schedule of Expenditures of Federal Awards was not accurate. Effect: As a result of the condition, the Agency was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Recommendation: In the future, the Agency should ensure it implements appropriate processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data. Views of Responsible Officials: Management acknowledges the finding and is improving their processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data.
Accuracy of Data Federal Agency: U.S. Department of Health and Human Services; Award Name: Aging Clusters; Program Year: October 1, 2022 – September 30, 2023; Assistance Listing Number: 93.044/93.045/93.053; Criteria: Management is responsible for reasonably and accurately providing information to support calculations used to allocate costs under the accounting and cost accounting principles contained in the Uniform Guidance. Condition: During compliance testing, it was identified that expense allocations related to payroll were not adequately supported. Context: Payroll cost allocations could not be recalculated or properly traced back to the payroll register. Cause: Lack of formal documentation retention and turnover in positions. Effect: As a result, the Agency was unable to provide documentation to support the payroll costs allocated to the program for reimbursement. Recommendation: In the future, the Agency should maintain records related to allocation percentages to be able to timely and appropriately provide support for calculations. Views of Responsible Officials: Management acknowledges the finding and is improving their documentation and record retention.
Completeness of the Schedule of Expenditures of Federal Awards Federal Agency: U.S. Department of Health and Human Services; Award Name: Aging Clusters; Program Year: October 1, 2022 – September 30, 2023; Assistance Listing Number: 93.044/93.045/93.053; Criteria: Management is responsible for preparing a complete and accurate Schedule of Expenditures of Federal Awards. Condition: During compliance testing, it was determined that the Schedule of Expenditures of Federal Awards provided to us to begin our audit was not complete and accurate. Context: Management was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Cause: The information contained in the Schedule of Expenditures of Federal Awards was not accurate. Effect: As a result of the condition, the Agency was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Recommendation: In the future, the Agency should ensure it implements appropriate processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data. Views of Responsible Officials: Management acknowledges the finding and is improving their processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data.
Unallowable Costs Federal Agency: U.S. Department of Health and Human Services; Award Name: U.S. Treasury Coronavirus State and Local Fiscal Recovery Funds; Program Year: October 1, 2022 – September 30, 2023; Assistance Listing Number: 21.027; Criteria: The Agency must submit only expense allowable costs for reimbursement under the accounting and the cost accounting principles contained in Uniform Guidance. Condition: During compliance testing, it was noted that two out of thirty selections contained travel reimbursements that were not properly supported. Context: Some expense reimbursements for travel related expenses were found to be overstated. Cause: There is lack of review and approval of reimbursable travel expenses. Effect: As a result of the condition, some reimbursements were overpaid. Recommendation: In the future, the Agency should review reimbursements to ensure unallowable costs are not submitted for reimbursement. Views of Responsible Officials: Management acknowledges the finding and will take action to ensure that no unallowable costs are being reimbursed.
Accuracy of Data Federal Agency: U.S. Department of Health and Human Services; Award Name: U.S. Treasury Coronavirus State and Local Fiscal Recovery Funds; Program Year: October 1, 2022 – September 30, 2023; Assistance Listing Number: 21.027; Criteria: Management is responsible for reasonably and accurately providing information to support calculations used to allocate costs under the accounting and cost accounting principles contained in the Uniform Guidance. Condition: During compliance testing, it was identified that expense allocations related to payroll were not adequately supported. Context: Payroll cost allocations could not be recalculated or properly traced back to the payroll register. Cause: Lack of formal documentation retention and turnover in positions. Effect: As a result, the Agency was unable to provide documentation to support the payroll costs allocated to the program for reimbursement. Recommendation: In the future, the Agency should maintain records related to allocation percentages to be able to timely and appropriately provide support for calculations. Views of Responsible Officials: Management acknowledges the finding and is improving their documentation and record retention.
Timely Submission of Reports Federal Agency: U.S. Department of Health and Human Services; Award Name: U.S. Treasury Coronavirus State and Local Fiscal Recovery Funds; Program Year: October 1, 2022 – September 30, 2023; Assistance Listing Number: 21.027; Criteria: Management is responsible for submitting certain reports to the grantor by established deadlines as defined in the grant agreement. Condition: During compliance testing, it was determined that these reports were not submitted to the grantor on a timely basis. Context: Management did not submit these reports by the established deadlines as defined in the grant agreement. Cause: Reported information was not available at the time of established deadlines. Effect: As a result of the condition, the Agency did not submit required reports on a timely basis. Recommendation: In the future, the Agency should ensure it implements appropriate processes and controls to ensure all necessary reports are provided to the grantor in accordance with established deadlines as defined in the grant agreement. Views of Responsible Officials: Management acknowledges the finding and is improving their processes and controls to ensure all necessary reports are provided to the grantor timely.
Completeness of the Schedule of Expenditures of Federal Awards Federal Agency: U.S. Department of Health and Human Services; Award Name: U.S. Treasury Coronavirus State and Local Fiscal Recovery Funds; Program Year: October 1, 2022 – September 30, 2023; Assistance Listing Number: 21.027; Criteria: Management is responsible for preparing a complete and accurate Schedule of Expenditures of Federal Awards. Condition: During compliance testing, it was determined that the Schedule of Expenditures of Federal Awards provided to us to begin our audit was not complete and accurate. Context: Management was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Cause: The information contained in the Schedule of Expenditures of Federal Awards was not accurate. Effect: As a result of the condition, the Agency was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Recommendation: In the future, the Agency should ensure it implements appropriate processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data. Views of Responsible Officials: Management acknowledges the finding and is improving their processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data.