FAC Explorer

Audit 298652

FY End
2023-06-30
Total Expended
$1.88M
Findings
6
Programs
8
Organization: Rockingham Nutrition and Meals on Wheels Program (NH)
Year: 2023 Accepted: 2024-03-27
Auditor: Marcum LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
386223 2023-001 Significant Deficiency - L
386224 2023-001 Significant Deficiency - L
386225 2023-001 Significant Deficiency - L
962665 2023-001 Significant Deficiency - L
962666 2023-001 Significant Deficiency - L
962667 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $928,012 Yes 1
93.778 Medical Assistance Program $314,072 - 0
93.667 Social Services Block Grant $283,610 - 0
93.053 Nutrition Services Incentive Program $123,436 Yes 1
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $86,483 Yes 1
97.024 Emergency Food and Shelter National Board Program $36,676 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $29,679 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $10,000 - 0

Contacts

Name Title Type
N7YEEWKGLP99 Tim Diaz Auditee
6036792201 Alyssa Simard Auditor
No contacts on file

Notes to SEFA

Title: Donated Personal Protective Equipment (PPE) (Unaudited) Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Rockingham Nutrition and Meals on Wheels Program under programs of the federal government for the year ended June 30, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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 Rockingham Nutrition and Meals on Wheels Program, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Rockingham Nutrition and Meals on Wheels Program. 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 to reimbursement. De Minimis Rate Used: N Rate Explanation: Rockingham Nutrition and Meals on Wheels Program has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. During fiscal year 2023, Rockingham Nutrition and Meals on Wheels Program did not receive donated PPE from federal sources.
Title: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Rockingham Nutrition and Meals on Wheels Program under programs of the federal government for the year ended June 30, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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 Rockingham Nutrition and Meals on Wheels Program, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Rockingham Nutrition and Meals on Wheels Program. 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 to reimbursement. De Minimis Rate Used: N Rate Explanation: Rockingham Nutrition and Meals on Wheels Program has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Of the federal expenditures presented in the Schedule, Rockingham Nutrition and Meals on Wheels Program did not provide federal awards to subrecipients.

Finding Details

Finding 2023-001
Improve Controls Over Reporting Federal Program Information Federal Agency: U.S. Department of Health and Human Services Cluster/Program: Aging Cluster Award Name: BEAS Nutrition Services AL Number: 93.043, 93.044, 93.053 Award Year: 2023 Compliance Requirement: Reporting Type of Finding Compliance Internal Control over Compliance - Significant Deficiency Criteria or Specific Requirement The requirements that apply to reporting are contained in Financial Reporting, 2 CFR section 200.328, Monitoring and Reporting, 2 CFR section 200.329, program legislation, the Transparency Act, federal awarding agency regulations, and the terms and conditions of the award. Grantees must provide reasonable assurance that required reports for federal awards include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. Management of Rockingham Nutrition and Meals on Wheels Program is also responsible for establishing and maintaining effective internal control over compliance with federal requirements that have a direct and material effect on a federal program. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. Condition and Context Three of the total of twelve required quarterly program service reports were selected for review in order to determine if Rockingham Nutrition and Meals on Wheels Program complied with the federal and grant award-specific reporting requirements, and if internal control over compliance was appropriately designed, implemented and effectively operating. As a result of this review, discrepancies were noted between what was reported on the quarterly reports for revenues as compared to the general ledger in the amount of $189,744. Cause Weakness in the design and operation of controls. Effect or Potential Effect Due to the weaknesses in internal controls noted above, Rockingham Nutrition and Meals on Wheels Program did not properly report the required amount of revenues on the quarterly program service reports. Questioned Costs No questioned costs are reported as this requirement relates to revenue reported. Recommendation Rockingham Nutrition and Meals on Wheels Program should address the weakness in internal controls noted above in order to comply with the federal requirements related to reporting. Views of Responsible Official Management agrees with the finding. Planned Corrective Action Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
Finding 2023-001
Improve Controls Over Reporting Federal Program Information Federal Agency: U.S. Department of Health and Human Services Cluster/Program: Aging Cluster Award Name: BEAS Nutrition Services AL Number: 93.043, 93.044, 93.053 Award Year: 2023 Compliance Requirement: Reporting Type of Finding Compliance Internal Control over Compliance - Significant Deficiency Criteria or Specific Requirement The requirements that apply to reporting are contained in Financial Reporting, 2 CFR section 200.328, Monitoring and Reporting, 2 CFR section 200.329, program legislation, the Transparency Act, federal awarding agency regulations, and the terms and conditions of the award. Grantees must provide reasonable assurance that required reports for federal awards include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. Management of Rockingham Nutrition and Meals on Wheels Program is also responsible for establishing and maintaining effective internal control over compliance with federal requirements that have a direct and material effect on a federal program. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. Condition and Context Three of the total of twelve required quarterly program service reports were selected for review in order to determine if Rockingham Nutrition and Meals on Wheels Program complied with the federal and grant award-specific reporting requirements, and if internal control over compliance was appropriately designed, implemented and effectively operating. As a result of this review, discrepancies were noted between what was reported on the quarterly reports for revenues as compared to the general ledger in the amount of $189,744. Cause Weakness in the design and operation of controls. Effect or Potential Effect Due to the weaknesses in internal controls noted above, Rockingham Nutrition and Meals on Wheels Program did not properly report the required amount of revenues on the quarterly program service reports. Questioned Costs No questioned costs are reported as this requirement relates to revenue reported. Recommendation Rockingham Nutrition and Meals on Wheels Program should address the weakness in internal controls noted above in order to comply with the federal requirements related to reporting. Views of Responsible Official Management agrees with the finding. Planned Corrective Action Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
Finding 2023-001
Improve Controls Over Reporting Federal Program Information Federal Agency: U.S. Department of Health and Human Services Cluster/Program: Aging Cluster Award Name: BEAS Nutrition Services AL Number: 93.043, 93.044, 93.053 Award Year: 2023 Compliance Requirement: Reporting Type of Finding Compliance Internal Control over Compliance - Significant Deficiency Criteria or Specific Requirement The requirements that apply to reporting are contained in Financial Reporting, 2 CFR section 200.328, Monitoring and Reporting, 2 CFR section 200.329, program legislation, the Transparency Act, federal awarding agency regulations, and the terms and conditions of the award. Grantees must provide reasonable assurance that required reports for federal awards include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. Management of Rockingham Nutrition and Meals on Wheels Program is also responsible for establishing and maintaining effective internal control over compliance with federal requirements that have a direct and material effect on a federal program. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. Condition and Context Three of the total of twelve required quarterly program service reports were selected for review in order to determine if Rockingham Nutrition and Meals on Wheels Program complied with the federal and grant award-specific reporting requirements, and if internal control over compliance was appropriately designed, implemented and effectively operating. As a result of this review, discrepancies were noted between what was reported on the quarterly reports for revenues as compared to the general ledger in the amount of $189,744. Cause Weakness in the design and operation of controls. Effect or Potential Effect Due to the weaknesses in internal controls noted above, Rockingham Nutrition and Meals on Wheels Program did not properly report the required amount of revenues on the quarterly program service reports. Questioned Costs No questioned costs are reported as this requirement relates to revenue reported. Recommendation Rockingham Nutrition and Meals on Wheels Program should address the weakness in internal controls noted above in order to comply with the federal requirements related to reporting. Views of Responsible Official Management agrees with the finding. Planned Corrective Action Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
Finding 2023-001
Improve Controls Over Reporting Federal Program Information Federal Agency: U.S. Department of Health and Human Services Cluster/Program: Aging Cluster Award Name: BEAS Nutrition Services AL Number: 93.043, 93.044, 93.053 Award Year: 2023 Compliance Requirement: Reporting Type of Finding Compliance Internal Control over Compliance - Significant Deficiency Criteria or Specific Requirement The requirements that apply to reporting are contained in Financial Reporting, 2 CFR section 200.328, Monitoring and Reporting, 2 CFR section 200.329, program legislation, the Transparency Act, federal awarding agency regulations, and the terms and conditions of the award. Grantees must provide reasonable assurance that required reports for federal awards include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. Management of Rockingham Nutrition and Meals on Wheels Program is also responsible for establishing and maintaining effective internal control over compliance with federal requirements that have a direct and material effect on a federal program. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. Condition and Context Three of the total of twelve required quarterly program service reports were selected for review in order to determine if Rockingham Nutrition and Meals on Wheels Program complied with the federal and grant award-specific reporting requirements, and if internal control over compliance was appropriately designed, implemented and effectively operating. As a result of this review, discrepancies were noted between what was reported on the quarterly reports for revenues as compared to the general ledger in the amount of $189,744. Cause Weakness in the design and operation of controls. Effect or Potential Effect Due to the weaknesses in internal controls noted above, Rockingham Nutrition and Meals on Wheels Program did not properly report the required amount of revenues on the quarterly program service reports. Questioned Costs No questioned costs are reported as this requirement relates to revenue reported. Recommendation Rockingham Nutrition and Meals on Wheels Program should address the weakness in internal controls noted above in order to comply with the federal requirements related to reporting. Views of Responsible Official Management agrees with the finding. Planned Corrective Action Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
Finding 2023-001
Improve Controls Over Reporting Federal Program Information Federal Agency: U.S. Department of Health and Human Services Cluster/Program: Aging Cluster Award Name: BEAS Nutrition Services AL Number: 93.043, 93.044, 93.053 Award Year: 2023 Compliance Requirement: Reporting Type of Finding Compliance Internal Control over Compliance - Significant Deficiency Criteria or Specific Requirement The requirements that apply to reporting are contained in Financial Reporting, 2 CFR section 200.328, Monitoring and Reporting, 2 CFR section 200.329, program legislation, the Transparency Act, federal awarding agency regulations, and the terms and conditions of the award. Grantees must provide reasonable assurance that required reports for federal awards include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. Management of Rockingham Nutrition and Meals on Wheels Program is also responsible for establishing and maintaining effective internal control over compliance with federal requirements that have a direct and material effect on a federal program. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. Condition and Context Three of the total of twelve required quarterly program service reports were selected for review in order to determine if Rockingham Nutrition and Meals on Wheels Program complied with the federal and grant award-specific reporting requirements, and if internal control over compliance was appropriately designed, implemented and effectively operating. As a result of this review, discrepancies were noted between what was reported on the quarterly reports for revenues as compared to the general ledger in the amount of $189,744. Cause Weakness in the design and operation of controls. Effect or Potential Effect Due to the weaknesses in internal controls noted above, Rockingham Nutrition and Meals on Wheels Program did not properly report the required amount of revenues on the quarterly program service reports. Questioned Costs No questioned costs are reported as this requirement relates to revenue reported. Recommendation Rockingham Nutrition and Meals on Wheels Program should address the weakness in internal controls noted above in order to comply with the federal requirements related to reporting. Views of Responsible Official Management agrees with the finding. Planned Corrective Action Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
Finding 2023-001
Improve Controls Over Reporting Federal Program Information Federal Agency: U.S. Department of Health and Human Services Cluster/Program: Aging Cluster Award Name: BEAS Nutrition Services AL Number: 93.043, 93.044, 93.053 Award Year: 2023 Compliance Requirement: Reporting Type of Finding Compliance Internal Control over Compliance - Significant Deficiency Criteria or Specific Requirement The requirements that apply to reporting are contained in Financial Reporting, 2 CFR section 200.328, Monitoring and Reporting, 2 CFR section 200.329, program legislation, the Transparency Act, federal awarding agency regulations, and the terms and conditions of the award. Grantees must provide reasonable assurance that required reports for federal awards include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. Management of Rockingham Nutrition and Meals on Wheels Program is also responsible for establishing and maintaining effective internal control over compliance with federal requirements that have a direct and material effect on a federal program. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. Condition and Context Three of the total of twelve required quarterly program service reports were selected for review in order to determine if Rockingham Nutrition and Meals on Wheels Program complied with the federal and grant award-specific reporting requirements, and if internal control over compliance was appropriately designed, implemented and effectively operating. As a result of this review, discrepancies were noted between what was reported on the quarterly reports for revenues as compared to the general ledger in the amount of $189,744. Cause Weakness in the design and operation of controls. Effect or Potential Effect Due to the weaknesses in internal controls noted above, Rockingham Nutrition and Meals on Wheels Program did not properly report the required amount of revenues on the quarterly program service reports. Questioned Costs No questioned costs are reported as this requirement relates to revenue reported. Recommendation Rockingham Nutrition and Meals on Wheels Program should address the weakness in internal controls noted above in order to comply with the federal requirements related to reporting. Views of Responsible Official Management agrees with the finding. Planned Corrective Action Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.