Audit 300747

Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services Program Name: Temporary Assistance for Needy Families AL: 93.558 Federal Award Year: Year Ended June 30, 2023 Federal Agency: U.S. Department of Health and Human Services Program Name: Social Services Block Grant AL: 93.667 Federal Award Identification Number: 1051598, 1054074, 1051526, 1054065 Federal Award Year: Year Ended June 30, 2023 Specific Requirement: The cost principles in 2 CFR, Part 200, Subpart E (Cost Principles) are required for the administration of federal awards of Nonprofit organizations. Condition Found: During our audit, we noted the Association had charged the following expenditure to the grant that were deemed to be unallowable based on the Cost Principles: - An increase to the allowance for payment adjustment recorded as bad debt expense for a total of $372. During our audit, we noted that Association had charged the following expenditures to the grant that were deemed to be unallowable with restrictions. We did not see any further guidance in the grant agreement to determine these were allowable costs: - License and rental fees paid to participate in the State of New Hampshire Charitable Gaming program of $2,125. Context: We sampled 40 expense transactions under the Social Service Block Grant and 15 expenses under the Temporary Assistance for Needy Families Grant and noted three transactions that were not consist with the Cost Principles. Questioned Costs: $2,497 Cause and Effect: The Association was unaware of the Allowable Costs and Cost Principles requirements as it relates to expenditures charged to the grant. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend the Association implement a process to review all expenditures that are charged to the grant to verify that are allowable under the Federal Cost Principles. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 39.

Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services Program Name: Temporary Assistance for Needy Families AL: 93.558 Federal Award Year: Year Ended June 30, 2023 Federal Agency: U.S. Department of Health and Human Services Program Name: Social Services Block Grant AL: 93.667 Federal Award Identification Number: 1051598, 1054074, 1051526, 1054065 Federal Award Year: Year Ended June 30, 2023 Specific Requirement: The cost principles in 2 CFR, Part 200, Subpart E (Cost Principles) are required for the administration of federal awards of Nonprofit organizations. Condition Found: During our audit, we noted the Association had charged the following expenditure to the grant that were deemed to be unallowable based on the Cost Principles: - An increase to the allowance for payment adjustment recorded as bad debt expense for a total of $372. During our audit, we noted that Association had charged the following expenditures to the grant that were deemed to be unallowable with restrictions. We did not see any further guidance in the grant agreement to determine these were allowable costs: - License and rental fees paid to participate in the State of New Hampshire Charitable Gaming program of $2,125. Context: We sampled 40 expense transactions under the Social Service Block Grant and 15 expenses under the Temporary Assistance for Needy Families Grant and noted three transactions that were not consist with the Cost Principles. Questioned Costs: $2,497 Cause and Effect: The Association was unaware of the Allowable Costs and Cost Principles requirements as it relates to expenditures charged to the grant. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend the Association implement a process to review all expenditures that are charged to the grant to verify that are allowable under the Federal Cost Principles. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 39.

Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services Program Name: Temporary Assistance for Needy Families AL: 93.558 Federal Award Year: Year Ended June 30, 2023 Federal Agency: U.S. Department of Health and Human Services Program Name: Social Services Block Grant AL: 93.667 Federal Award Identification Number: 1051598, 1054074, 1051526, 1054065 Federal Award Year: Year Ended June 30, 2023 Specific Requirement: The cost principles in 2 CFR, Part 200, Subpart E (Cost Principles) are required for the administration of federal awards of Nonprofit organizations. Condition Found: During our audit, we noted the Association had charged the following expenditure to the grant that were deemed to be unallowable based on the Cost Principles: - An increase to the allowance for payment adjustment recorded as bad debt expense for a total of $372. During our audit, we noted that Association had charged the following expenditures to the grant that were deemed to be unallowable with restrictions. We did not see any further guidance in the grant agreement to determine these were allowable costs: - License and rental fees paid to participate in the State of New Hampshire Charitable Gaming program of $2,125. Context: We sampled 40 expense transactions under the Social Service Block Grant and 15 expenses under the Temporary Assistance for Needy Families Grant and noted three transactions that were not consist with the Cost Principles. Questioned Costs: $2,497 Cause and Effect: The Association was unaware of the Allowable Costs and Cost Principles requirements as it relates to expenditures charged to the grant. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend the Association implement a process to review all expenditures that are charged to the grant to verify that are allowable under the Federal Cost Principles. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 39.

Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services Program Name: Temporary Assistance for Needy Families AL: 93.558 Federal Award Year: Year Ended June 30, 2023 Federal Agency: U.S. Department of Health and Human Services Program Name: Social Services Block Grant AL: 93.667 Federal Award Identification Number: 1051598, 1054074, 1051526, 1054065 Federal Award Year: Year Ended June 30, 2023 Specific Requirement: The cost principles in 2 CFR, Part 200, Subpart E (Cost Principles) are required for the administration of federal awards of Nonprofit organizations. Condition Found: During our audit, we noted the Association had charged the following expenditure to the grant that were deemed to be unallowable based on the Cost Principles: - An increase to the allowance for payment adjustment recorded as bad debt expense for a total of $372. During our audit, we noted that Association had charged the following expenditures to the grant that were deemed to be unallowable with restrictions. We did not see any further guidance in the grant agreement to determine these were allowable costs: - License and rental fees paid to participate in the State of New Hampshire Charitable Gaming program of $2,125. Context: We sampled 40 expense transactions under the Social Service Block Grant and 15 expenses under the Temporary Assistance for Needy Families Grant and noted three transactions that were not consist with the Cost Principles. Questioned Costs: $2,497 Cause and Effect: The Association was unaware of the Allowable Costs and Cost Principles requirements as it relates to expenditures charged to the grant. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend the Association implement a process to review all expenditures that are charged to the grant to verify that are allowable under the Federal Cost Principles. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 39.

Information on the Federal Program: Federal Agency: U.S. Department of Transportation Program Name: Formula Grants for Rural Areas and Tribal Transit Program AL: 20.509; Federal Award Identification Number: 04-96-96-964010-2916-072-500575 Federal Award Year: Year Ended June 30, 2023 Specific Requirement: Required by 2 CFR, Part 200 for federally funded programs, when an institution enters into a covered transaction with an entity or individual, an institution must verify that the vendor or employee is not suspended or debarred or otherwise excluded from participating in federal programs. Generally, a covered transaction is a transaction expected to equal or exceed $25,000 and be funded with federal dollars. This verification may be accomplished by checking the System for Award Management (SAM), formerly the Excluded Parties List System, maintained by the General Services Administration, collecting a certification from the vendor, or by adding a clause or condition to the covered transaction. Condition Found: In response to finding 2022-001, the Association reviewed SAM for vendors when they reached the covered threshold. During our audit, we noted the Association only reviewed the SAM for vendors when they reached the covered threshold rather than when they started being paid under the grant. The Association is at risk of paying a vendor that has been suspended or debarred because the check is not performed until they reach a specific threshold. Context: Based on our testing, we noted that of the 6 vendors selected for tested, while they were checked against the SAM listing, this review was not performed until after the reached the covered threshold of $25,000. Questioned Costs: None. Cause and Effect: The Association was unaware of the risk associated with the payments to vendors leading up to the $25,000 threshold. The Association could identify a vendor that has been suspended or debarred from a federal program after they have already reached the $25,000 and been paid under through the specific grant. The Association could also miss a vendor due to human error when reviewing the payments to vendors on a quarterly basis vendors are only checked once they have been identified through the manual process of reviewing for payments to vendors over $25,000. Identification as a Repeat Finding, if Applicable: Yes, 2022-001. Recommendation: We recommend the Association implement a process to compare all vendors paid under federal grants to the SAM at least annually. The Association should maintain documentation that the comparison has been performed. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 40.

Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services Program Name: Special Programs for the Aging Title III, Part B Grants for Supportive Services and Senior Centers AL: 93,044, 93,045 Federal Award Identification Number: 151598, 1054074, 1051526, 105065 Federal Award Year: Year Ended June 30, 2023 Federal Agency: U.S. Department of Health and Human Services Program Name: Social Services Block Grant AL: 93.667 Federal Award Identification Number: 1051598, 1054074, 1051526, 1054065 Federal Award Year: Year Ended June 30, 2023 Specific Requirement: The grant agreement requires the Association to submit the following reporting to the State of New Hampshire’s Department of Health and Human Services that are properly supported by internal documentation: Monthly reimbursement requests indicating the number of meals delivered, Quarterly Program Service Reports, semi-annual Home-Delivered Data Forms. Condition Found: During our audit, we noted the Association does not maintain documented evidence of the reconciliation of the monthly, quarterly or semi-annual reporting requirements for the Congregate Home-Delivered meals program provided to the State to their internal statistical tracking. We did note the client included evidence of a review and approval of the billing invoice, however, we were unable to reconcile the source documents to the billing invoice. Context: Based on our testing, we noted on reports the month of June 2023, there were more meals delivered than the number of meals submitted for reimbursement. We also noted the reports are generated from a meal count schedule that is updated on an on-going basis without distinct cut-off by month. This does not allow for reconciliation to be performed based on the reporting period. Questioned Costs: None. Cause and Effect: The Association was unaware of the requirement to maintain clear supporting documentation for the required reporting under the grant. Identification as a Repeat Finding, if Applicable: Yes, 2022-002 Recommendation: We recommend the Association implement a process to properly support the monthly, quarterly and semi-annual reporting requirements that consists of clear support documentation that shows evidence of a preparer and reviewer for all components that reconcile to the corresponding reporting requirement, Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 40.

Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services Program Name: Special Programs for the Aging Title III, Part B Grants for Supportive Services and Senior Centers AL: 93,044, 93,045 Federal Award Identification Number: 151598, 1054074, 1051526, 105065 Federal Award Year: Year Ended June 30, 2023 Federal Agency: U.S. Department of Health and Human Services Program Name: Social Services Block Grant AL: 93.667 Federal Award Identification Number: 1051598, 1054074, 1051526, 1054065 Federal Award Year: Year Ended June 30, 2023 Specific Requirement: The grant agreement requires the Association to submit the following reporting to the State of New Hampshire’s Department of Health and Human Services that are properly supported by internal documentation: Monthly reimbursement requests indicating the number of meals delivered, Quarterly Program Service Reports, semi-annual Home-Delivered Data Forms. Condition Found: During our audit, we noted the Association does not maintain documented evidence of the reconciliation of the monthly, quarterly or semi-annual reporting requirements for the Congregate Home-Delivered meals program provided to the State to their internal statistical tracking. We did note the client included evidence of a review and approval of the billing invoice, however, we were unable to reconcile the source documents to the billing invoice. Context: Based on our testing, we noted on reports the month of June 2023, there were more meals delivered than the number of meals submitted for reimbursement. We also noted the reports are generated from a meal count schedule that is updated on an on-going basis without distinct cut-off by month. This does not allow for reconciliation to be performed based on the reporting period. Questioned Costs: None. Cause and Effect: The Association was unaware of the requirement to maintain clear supporting documentation for the required reporting under the grant. Identification as a Repeat Finding, if Applicable: Yes, 2022-002 Recommendation: We recommend the Association implement a process to properly support the monthly, quarterly and semi-annual reporting requirements that consists of clear support documentation that shows evidence of a preparer and reviewer for all components that reconcile to the corresponding reporting requirement, Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 40.

Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services Program Name: Special Programs for the Aging Title III, Part B Grants for Supportive Services and Senior Centers AL: 93,044, 93,045 Federal Award Identification Number: 151598, 1054074, 1051526, 105065 Federal Award Year: Year Ended June 30, 2023 Federal Agency: U.S. Department of Health and Human Services Program Name: Social Services Block Grant AL: 93.667 Federal Award Identification Number: 1051598, 1054074, 1051526, 1054065 Federal Award Year: Year Ended June 30, 2023 Specific Requirement: The grant agreement requires the Association to submit the following reporting to the State of New Hampshire’s Department of Health and Human Services that are properly supported by internal documentation: Monthly reimbursement requests indicating the number of meals delivered, Quarterly Program Service Reports, semi-annual Home-Delivered Data Forms. Condition Found: During our audit, we noted the Association does not maintain documented evidence of the reconciliation of the monthly, quarterly or semi-annual reporting requirements for the Congregate Home-Delivered meals program provided to the State to their internal statistical tracking. We did note the client included evidence of a review and approval of the billing invoice, however, we were unable to reconcile the source documents to the billing invoice. Context: Based on our testing, we noted on reports the month of June 2023, there were more meals delivered than the number of meals submitted for reimbursement. We also noted the reports are generated from a meal count schedule that is updated on an on-going basis without distinct cut-off by month. This does not allow for reconciliation to be performed based on the reporting period. Questioned Costs: None. Cause and Effect: The Association was unaware of the requirement to maintain clear supporting documentation for the required reporting under the grant. Identification as a Repeat Finding, if Applicable: Yes, 2022-002 Recommendation: We recommend the Association implement a process to properly support the monthly, quarterly and semi-annual reporting requirements that consists of clear support documentation that shows evidence of a preparer and reviewer for all components that reconcile to the corresponding reporting requirement, Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 40.

Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services Program Name: Special Programs for the Aging Title III, Part B Grants for Supportive Services and Senior Centers AL: 93,044, 93,045 Federal Award Identification Number: 151598, 1054074, 1051526, 105065 Federal Award Year: Year Ended June 30, 2023 Federal Agency: U.S. Department of Health and Human Services Program Name: Social Services Block Grant AL: 93.667 Federal Award Identification Number: 1051598, 1054074, 1051526, 1054065 Federal Award Year: Year Ended June 30, 2023 Specific Requirement: The grant agreement requires the Association to submit the following reporting to the State of New Hampshire’s Department of Health and Human Services that are properly supported by internal documentation: Monthly reimbursement requests indicating the number of meals delivered, Quarterly Program Service Reports, semi-annual Home-Delivered Data Forms. Condition Found: During our audit, we noted the Association does not maintain documented evidence of the reconciliation of the monthly, quarterly or semi-annual reporting requirements for the Congregate Home-Delivered meals program provided to the State to their internal statistical tracking. We did note the client included evidence of a review and approval of the billing invoice, however, we were unable to reconcile the source documents to the billing invoice. Context: Based on our testing, we noted on reports the month of June 2023, there were more meals delivered than the number of meals submitted for reimbursement. We also noted the reports are generated from a meal count schedule that is updated on an on-going basis without distinct cut-off by month. This does not allow for reconciliation to be performed based on the reporting period. Questioned Costs: None. Cause and Effect: The Association was unaware of the requirement to maintain clear supporting documentation for the required reporting under the grant. Identification as a Repeat Finding, if Applicable: Yes, 2022-002 Recommendation: We recommend the Association implement a process to properly support the monthly, quarterly and semi-annual reporting requirements that consists of clear support documentation that shows evidence of a preparer and reviewer for all components that reconcile to the corresponding reporting requirement, Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 40.

Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services Program Name: Special Programs for the Aging Title III, Part B Grants for Supportive Services and Senior Centers AL: 93,044, 93,045 Federal Award Identification Number: 151598, 1054074, 1051526, 105065 Federal Award Year: Year Ended June 30, 2023 Federal Agency: U.S. Department of Health and Human Services Program Name: Social Services Block Grant AL: 93.667 Federal Award Identification Number: 1051598, 1054074, 1051526, 1054065 Federal Award Year: Year Ended June 30, 2023 Specific Requirement: The grant agreement requires the Association to submit the following reporting to the State of New Hampshire’s Department of Health and Human Services that are properly supported by internal documentation: Monthly reimbursement requests indicating the number of meals delivered, Quarterly Program Service Reports, semi-annual Home-Delivered Data Forms. Condition Found: During our audit, we noted the Association does not maintain documented evidence of the reconciliation of the monthly, quarterly or semi-annual reporting requirements for the Congregate Home-Delivered meals program provided to the State to their internal statistical tracking. We did note the client included evidence of a review and approval of the billing invoice, however, we were unable to reconcile the source documents to the billing invoice. Context: Based on our testing, we noted on reports the month of June 2023, there were more meals delivered than the number of meals submitted for reimbursement. We also noted the reports are generated from a meal count schedule that is updated on an on-going basis without distinct cut-off by month. This does not allow for reconciliation to be performed based on the reporting period. Questioned Costs: None. Cause and Effect: The Association was unaware of the requirement to maintain clear supporting documentation for the required reporting under the grant. Identification as a Repeat Finding, if Applicable: Yes, 2022-002 Recommendation: We recommend the Association implement a process to properly support the monthly, quarterly and semi-annual reporting requirements that consists of clear support documentation that shows evidence of a preparer and reviewer for all components that reconcile to the corresponding reporting requirement, Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 40.

Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services Program Name: Special Programs for the Aging Title III, Part B Grants for Supportive Services and Senior Centers AL: 93,044, 93,045 Federal Award Identification Number: 151598, 1054074, 1051526, 105065 Federal Award Year: Year Ended June 30, 2023 Federal Agency: U.S. Department of Health and Human Services Program Name: Social Services Block Grant AL: 93.667 Federal Award Identification Number: 1051598, 1054074, 1051526, 1054065 Federal Award Year: Year Ended June 30, 2023 Specific Requirement: The grant agreement requires the Association to submit the following reporting to the State of New Hampshire’s Department of Health and Human Services that are properly supported by internal documentation: Monthly reimbursement requests indicating the number of meals delivered, Quarterly Program Service Reports, semi-annual Home-Delivered Data Forms. Condition Found: During our audit, we noted the Association does not maintain documented evidence of the reconciliation of the monthly, quarterly or semi-annual reporting requirements for the Congregate Home-Delivered meals program provided to the State to their internal statistical tracking. We did note the client included evidence of a review and approval of the billing invoice, however, we were unable to reconcile the source documents to the billing invoice. Context: Based on our testing, we noted on reports the month of June 2023, there were more meals delivered than the number of meals submitted for reimbursement. We also noted the reports are generated from a meal count schedule that is updated on an on-going basis without distinct cut-off by month. This does not allow for reconciliation to be performed based on the reporting period. Questioned Costs: None. Cause and Effect: The Association was unaware of the requirement to maintain clear supporting documentation for the required reporting under the grant. Identification as a Repeat Finding, if Applicable: Yes, 2022-002 Recommendation: We recommend the Association implement a process to properly support the monthly, quarterly and semi-annual reporting requirements that consists of clear support documentation that shows evidence of a preparer and reviewer for all components that reconcile to the corresponding reporting requirement, Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 40.

Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services Program Name: Special Programs for the Aging Title III, Part B Grants for Supportive Services and Senior Centers AL: 93,044, 93,045 Federal Award Identification Number: 151598, 1054074, 1051526, 105065 Federal Award Year: Year Ended June 30, 2023 Federal Agency: U.S. Department of Health and Human Services Program Name: Social Services Block Grant AL: 93.667 Federal Award Identification Number: 1051598, 1054074, 1051526, 1054065 Federal Award Year: Year Ended June 30, 2023 Specific Requirement: The grant agreement requires the Association to submit the following reporting to the State of New Hampshire’s Department of Health and Human Services that are properly supported by internal documentation: Monthly reimbursement requests indicating the number of meals delivered, Quarterly Program Service Reports, semi-annual Home-Delivered Data Forms. Condition Found: During our audit, we noted the Association does not maintain documented evidence of the reconciliation of the monthly, quarterly or semi-annual reporting requirements for the Congregate Home-Delivered meals program provided to the State to their internal statistical tracking. We did note the client included evidence of a review and approval of the billing invoice, however, we were unable to reconcile the source documents to the billing invoice. Context: Based on our testing, we noted on reports the month of June 2023, there were more meals delivered than the number of meals submitted for reimbursement. We also noted the reports are generated from a meal count schedule that is updated on an on-going basis without distinct cut-off by month. This does not allow for reconciliation to be performed based on the reporting period. Questioned Costs: None. Cause and Effect: The Association was unaware of the requirement to maintain clear supporting documentation for the required reporting under the grant. Identification as a Repeat Finding, if Applicable: Yes, 2022-002 Recommendation: We recommend the Association implement a process to properly support the monthly, quarterly and semi-annual reporting requirements that consists of clear support documentation that shows evidence of a preparer and reviewer for all components that reconcile to the corresponding reporting requirement, Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 40.

Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services Program Name: Temporary Assistance for Needy Families AL: 93.558 Federal Award Year: Year Ended June 30, 2023 Federal Agency: U.S. Department of Health and Human Services Program Name: Social Services Block Grant AL: 93.667 Federal Award Identification Number: 1051598, 1054074, 1051526, 1054065 Federal Award Year: Year Ended June 30, 2023 Specific Requirement: The cost principles in 2 CFR, Part 200, Subpart E (Cost Principles) are required for the administration of federal awards of Nonprofit organizations. Condition Found: During our audit, we noted the Association had charged the following expenditure to the grant that were deemed to be unallowable based on the Cost Principles: - An increase to the allowance for payment adjustment recorded as bad debt expense for a total of $372. During our audit, we noted that Association had charged the following expenditures to the grant that were deemed to be unallowable with restrictions. We did not see any further guidance in the grant agreement to determine these were allowable costs: - License and rental fees paid to participate in the State of New Hampshire Charitable Gaming program of $2,125. Context: We sampled 40 expense transactions under the Social Service Block Grant and 15 expenses under the Temporary Assistance for Needy Families Grant and noted three transactions that were not consist with the Cost Principles. Questioned Costs: $2,497 Cause and Effect: The Association was unaware of the Allowable Costs and Cost Principles requirements as it relates to expenditures charged to the grant. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend the Association implement a process to review all expenditures that are charged to the grant to verify that are allowable under the Federal Cost Principles. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 39.

Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services Program Name: Temporary Assistance for Needy Families AL: 93.558 Federal Award Year: Year Ended June 30, 2023 Federal Agency: U.S. Department of Health and Human Services Program Name: Social Services Block Grant AL: 93.667 Federal Award Identification Number: 1051598, 1054074, 1051526, 1054065 Federal Award Year: Year Ended June 30, 2023 Specific Requirement: The cost principles in 2 CFR, Part 200, Subpart E (Cost Principles) are required for the administration of federal awards of Nonprofit organizations. Condition Found: During our audit, we noted the Association had charged the following expenditure to the grant that were deemed to be unallowable based on the Cost Principles: - An increase to the allowance for payment adjustment recorded as bad debt expense for a total of $372. During our audit, we noted that Association had charged the following expenditures to the grant that were deemed to be unallowable with restrictions. We did not see any further guidance in the grant agreement to determine these were allowable costs: - License and rental fees paid to participate in the State of New Hampshire Charitable Gaming program of $2,125. Context: We sampled 40 expense transactions under the Social Service Block Grant and 15 expenses under the Temporary Assistance for Needy Families Grant and noted three transactions that were not consist with the Cost Principles. Questioned Costs: $2,497 Cause and Effect: The Association was unaware of the Allowable Costs and Cost Principles requirements as it relates to expenditures charged to the grant. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend the Association implement a process to review all expenditures that are charged to the grant to verify that are allowable under the Federal Cost Principles. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 39.

Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services Program Name: Temporary Assistance for Needy Families AL: 93.558 Federal Award Year: Year Ended June 30, 2023 Federal Agency: U.S. Department of Health and Human Services Program Name: Social Services Block Grant AL: 93.667 Federal Award Identification Number: 1051598, 1054074, 1051526, 1054065 Federal Award Year: Year Ended June 30, 2023 Specific Requirement: The cost principles in 2 CFR, Part 200, Subpart E (Cost Principles) are required for the administration of federal awards of Nonprofit organizations. Condition Found: During our audit, we noted the Association had charged the following expenditure to the grant that were deemed to be unallowable based on the Cost Principles: - An increase to the allowance for payment adjustment recorded as bad debt expense for a total of $372. During our audit, we noted that Association had charged the following expenditures to the grant that were deemed to be unallowable with restrictions. We did not see any further guidance in the grant agreement to determine these were allowable costs: - License and rental fees paid to participate in the State of New Hampshire Charitable Gaming program of $2,125. Context: We sampled 40 expense transactions under the Social Service Block Grant and 15 expenses under the Temporary Assistance for Needy Families Grant and noted three transactions that were not consist with the Cost Principles. Questioned Costs: $2,497 Cause and Effect: The Association was unaware of the Allowable Costs and Cost Principles requirements as it relates to expenditures charged to the grant. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend the Association implement a process to review all expenditures that are charged to the grant to verify that are allowable under the Federal Cost Principles. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 39.

Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services Program Name: Temporary Assistance for Needy Families AL: 93.558 Federal Award Year: Year Ended June 30, 2023 Federal Agency: U.S. Department of Health and Human Services Program Name: Social Services Block Grant AL: 93.667 Federal Award Identification Number: 1051598, 1054074, 1051526, 1054065 Federal Award Year: Year Ended June 30, 2023 Specific Requirement: The cost principles in 2 CFR, Part 200, Subpart E (Cost Principles) are required for the administration of federal awards of Nonprofit organizations. Condition Found: During our audit, we noted the Association had charged the following expenditure to the grant that were deemed to be unallowable based on the Cost Principles: - An increase to the allowance for payment adjustment recorded as bad debt expense for a total of $372. During our audit, we noted that Association had charged the following expenditures to the grant that were deemed to be unallowable with restrictions. We did not see any further guidance in the grant agreement to determine these were allowable costs: - License and rental fees paid to participate in the State of New Hampshire Charitable Gaming program of $2,125. Context: We sampled 40 expense transactions under the Social Service Block Grant and 15 expenses under the Temporary Assistance for Needy Families Grant and noted three transactions that were not consist with the Cost Principles. Questioned Costs: $2,497 Cause and Effect: The Association was unaware of the Allowable Costs and Cost Principles requirements as it relates to expenditures charged to the grant. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend the Association implement a process to review all expenditures that are charged to the grant to verify that are allowable under the Federal Cost Principles. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 39.

Information on the Federal Program: Federal Agency: U.S. Department of Transportation Program Name: Formula Grants for Rural Areas and Tribal Transit Program AL: 20.509; Federal Award Identification Number: 04-96-96-964010-2916-072-500575 Federal Award Year: Year Ended June 30, 2023 Specific Requirement: Required by 2 CFR, Part 200 for federally funded programs, when an institution enters into a covered transaction with an entity or individual, an institution must verify that the vendor or employee is not suspended or debarred or otherwise excluded from participating in federal programs. Generally, a covered transaction is a transaction expected to equal or exceed $25,000 and be funded with federal dollars. This verification may be accomplished by checking the System for Award Management (SAM), formerly the Excluded Parties List System, maintained by the General Services Administration, collecting a certification from the vendor, or by adding a clause or condition to the covered transaction. Condition Found: In response to finding 2022-001, the Association reviewed SAM for vendors when they reached the covered threshold. During our audit, we noted the Association only reviewed the SAM for vendors when they reached the covered threshold rather than when they started being paid under the grant. The Association is at risk of paying a vendor that has been suspended or debarred because the check is not performed until they reach a specific threshold. Context: Based on our testing, we noted that of the 6 vendors selected for tested, while they were checked against the SAM listing, this review was not performed until after the reached the covered threshold of $25,000. Questioned Costs: None. Cause and Effect: The Association was unaware of the risk associated with the payments to vendors leading up to the $25,000 threshold. The Association could identify a vendor that has been suspended or debarred from a federal program after they have already reached the $25,000 and been paid under through the specific grant. The Association could also miss a vendor due to human error when reviewing the payments to vendors on a quarterly basis vendors are only checked once they have been identified through the manual process of reviewing for payments to vendors over $25,000. Identification as a Repeat Finding, if Applicable: Yes, 2022-001. Recommendation: We recommend the Association implement a process to compare all vendors paid under federal grants to the SAM at least annually. The Association should maintain documentation that the comparison has been performed. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 40.

Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services Program Name: Special Programs for the Aging Title III, Part B Grants for Supportive Services and Senior Centers AL: 93,044, 93,045 Federal Award Identification Number: 151598, 1054074, 1051526, 105065 Federal Award Year: Year Ended June 30, 2023 Federal Agency: U.S. Department of Health and Human Services Program Name: Social Services Block Grant AL: 93.667 Federal Award Identification Number: 1051598, 1054074, 1051526, 1054065 Federal Award Year: Year Ended June 30, 2023 Specific Requirement: The grant agreement requires the Association to submit the following reporting to the State of New Hampshire’s Department of Health and Human Services that are properly supported by internal documentation: Monthly reimbursement requests indicating the number of meals delivered, Quarterly Program Service Reports, semi-annual Home-Delivered Data Forms. Condition Found: During our audit, we noted the Association does not maintain documented evidence of the reconciliation of the monthly, quarterly or semi-annual reporting requirements for the Congregate Home-Delivered meals program provided to the State to their internal statistical tracking. We did note the client included evidence of a review and approval of the billing invoice, however, we were unable to reconcile the source documents to the billing invoice. Context: Based on our testing, we noted on reports the month of June 2023, there were more meals delivered than the number of meals submitted for reimbursement. We also noted the reports are generated from a meal count schedule that is updated on an on-going basis without distinct cut-off by month. This does not allow for reconciliation to be performed based on the reporting period. Questioned Costs: None. Cause and Effect: The Association was unaware of the requirement to maintain clear supporting documentation for the required reporting under the grant. Identification as a Repeat Finding, if Applicable: Yes, 2022-002 Recommendation: We recommend the Association implement a process to properly support the monthly, quarterly and semi-annual reporting requirements that consists of clear support documentation that shows evidence of a preparer and reviewer for all components that reconcile to the corresponding reporting requirement, Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 40.

Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services Program Name: Special Programs for the Aging Title III, Part B Grants for Supportive Services and Senior Centers AL: 93,044, 93,045 Federal Award Identification Number: 151598, 1054074, 1051526, 105065 Federal Award Year: Year Ended June 30, 2023 Federal Agency: U.S. Department of Health and Human Services Program Name: Social Services Block Grant AL: 93.667 Federal Award Identification Number: 1051598, 1054074, 1051526, 1054065 Federal Award Year: Year Ended June 30, 2023 Specific Requirement: The grant agreement requires the Association to submit the following reporting to the State of New Hampshire’s Department of Health and Human Services that are properly supported by internal documentation: Monthly reimbursement requests indicating the number of meals delivered, Quarterly Program Service Reports, semi-annual Home-Delivered Data Forms. Condition Found: During our audit, we noted the Association does not maintain documented evidence of the reconciliation of the monthly, quarterly or semi-annual reporting requirements for the Congregate Home-Delivered meals program provided to the State to their internal statistical tracking. We did note the client included evidence of a review and approval of the billing invoice, however, we were unable to reconcile the source documents to the billing invoice. Context: Based on our testing, we noted on reports the month of June 2023, there were more meals delivered than the number of meals submitted for reimbursement. We also noted the reports are generated from a meal count schedule that is updated on an on-going basis without distinct cut-off by month. This does not allow for reconciliation to be performed based on the reporting period. Questioned Costs: None. Cause and Effect: The Association was unaware of the requirement to maintain clear supporting documentation for the required reporting under the grant. Identification as a Repeat Finding, if Applicable: Yes, 2022-002 Recommendation: We recommend the Association implement a process to properly support the monthly, quarterly and semi-annual reporting requirements that consists of clear support documentation that shows evidence of a preparer and reviewer for all components that reconcile to the corresponding reporting requirement, Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 40.

Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services Program Name: Special Programs for the Aging Title III, Part B Grants for Supportive Services and Senior Centers AL: 93,044, 93,045 Federal Award Identification Number: 151598, 1054074, 1051526, 105065 Federal Award Year: Year Ended June 30, 2023 Federal Agency: U.S. Department of Health and Human Services Program Name: Social Services Block Grant AL: 93.667 Federal Award Identification Number: 1051598, 1054074, 1051526, 1054065 Federal Award Year: Year Ended June 30, 2023 Specific Requirement: The grant agreement requires the Association to submit the following reporting to the State of New Hampshire’s Department of Health and Human Services that are properly supported by internal documentation: Monthly reimbursement requests indicating the number of meals delivered, Quarterly Program Service Reports, semi-annual Home-Delivered Data Forms. Condition Found: During our audit, we noted the Association does not maintain documented evidence of the reconciliation of the monthly, quarterly or semi-annual reporting requirements for the Congregate Home-Delivered meals program provided to the State to their internal statistical tracking. We did note the client included evidence of a review and approval of the billing invoice, however, we were unable to reconcile the source documents to the billing invoice. Context: Based on our testing, we noted on reports the month of June 2023, there were more meals delivered than the number of meals submitted for reimbursement. We also noted the reports are generated from a meal count schedule that is updated on an on-going basis without distinct cut-off by month. This does not allow for reconciliation to be performed based on the reporting period. Questioned Costs: None. Cause and Effect: The Association was unaware of the requirement to maintain clear supporting documentation for the required reporting under the grant. Identification as a Repeat Finding, if Applicable: Yes, 2022-002 Recommendation: We recommend the Association implement a process to properly support the monthly, quarterly and semi-annual reporting requirements that consists of clear support documentation that shows evidence of a preparer and reviewer for all components that reconcile to the corresponding reporting requirement, Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 40.

Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services Program Name: Special Programs for the Aging Title III, Part B Grants for Supportive Services and Senior Centers AL: 93,044, 93,045 Federal Award Identification Number: 151598, 1054074, 1051526, 105065 Federal Award Year: Year Ended June 30, 2023 Federal Agency: U.S. Department of Health and Human Services Program Name: Social Services Block Grant AL: 93.667 Federal Award Identification Number: 1051598, 1054074, 1051526, 1054065 Federal Award Year: Year Ended June 30, 2023 Specific Requirement: The grant agreement requires the Association to submit the following reporting to the State of New Hampshire’s Department of Health and Human Services that are properly supported by internal documentation: Monthly reimbursement requests indicating the number of meals delivered, Quarterly Program Service Reports, semi-annual Home-Delivered Data Forms. Condition Found: During our audit, we noted the Association does not maintain documented evidence of the reconciliation of the monthly, quarterly or semi-annual reporting requirements for the Congregate Home-Delivered meals program provided to the State to their internal statistical tracking. We did note the client included evidence of a review and approval of the billing invoice, however, we were unable to reconcile the source documents to the billing invoice. Context: Based on our testing, we noted on reports the month of June 2023, there were more meals delivered than the number of meals submitted for reimbursement. We also noted the reports are generated from a meal count schedule that is updated on an on-going basis without distinct cut-off by month. This does not allow for reconciliation to be performed based on the reporting period. Questioned Costs: None. Cause and Effect: The Association was unaware of the requirement to maintain clear supporting documentation for the required reporting under the grant. Identification as a Repeat Finding, if Applicable: Yes, 2022-002 Recommendation: We recommend the Association implement a process to properly support the monthly, quarterly and semi-annual reporting requirements that consists of clear support documentation that shows evidence of a preparer and reviewer for all components that reconcile to the corresponding reporting requirement, Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 40.

Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services Program Name: Special Programs for the Aging Title III, Part B Grants for Supportive Services and Senior Centers AL: 93,044, 93,045 Federal Award Identification Number: 151598, 1054074, 1051526, 105065 Federal Award Year: Year Ended June 30, 2023 Federal Agency: U.S. Department of Health and Human Services Program Name: Social Services Block Grant AL: 93.667 Federal Award Identification Number: 1051598, 1054074, 1051526, 1054065 Federal Award Year: Year Ended June 30, 2023 Specific Requirement: The grant agreement requires the Association to submit the following reporting to the State of New Hampshire’s Department of Health and Human Services that are properly supported by internal documentation: Monthly reimbursement requests indicating the number of meals delivered, Quarterly Program Service Reports, semi-annual Home-Delivered Data Forms. Condition Found: During our audit, we noted the Association does not maintain documented evidence of the reconciliation of the monthly, quarterly or semi-annual reporting requirements for the Congregate Home-Delivered meals program provided to the State to their internal statistical tracking. We did note the client included evidence of a review and approval of the billing invoice, however, we were unable to reconcile the source documents to the billing invoice. Context: Based on our testing, we noted on reports the month of June 2023, there were more meals delivered than the number of meals submitted for reimbursement. We also noted the reports are generated from a meal count schedule that is updated on an on-going basis without distinct cut-off by month. This does not allow for reconciliation to be performed based on the reporting period. Questioned Costs: None. Cause and Effect: The Association was unaware of the requirement to maintain clear supporting documentation for the required reporting under the grant. Identification as a Repeat Finding, if Applicable: Yes, 2022-002 Recommendation: We recommend the Association implement a process to properly support the monthly, quarterly and semi-annual reporting requirements that consists of clear support documentation that shows evidence of a preparer and reviewer for all components that reconcile to the corresponding reporting requirement, Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 40.

Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services Program Name: Special Programs for the Aging Title III, Part B Grants for Supportive Services and Senior Centers AL: 93,044, 93,045 Federal Award Identification Number: 151598, 1054074, 1051526, 105065 Federal Award Year: Year Ended June 30, 2023 Federal Agency: U.S. Department of Health and Human Services Program Name: Social Services Block Grant AL: 93.667 Federal Award Identification Number: 1051598, 1054074, 1051526, 1054065 Federal Award Year: Year Ended June 30, 2023 Specific Requirement: The grant agreement requires the Association to submit the following reporting to the State of New Hampshire’s Department of Health and Human Services that are properly supported by internal documentation: Monthly reimbursement requests indicating the number of meals delivered, Quarterly Program Service Reports, semi-annual Home-Delivered Data Forms. Condition Found: During our audit, we noted the Association does not maintain documented evidence of the reconciliation of the monthly, quarterly or semi-annual reporting requirements for the Congregate Home-Delivered meals program provided to the State to their internal statistical tracking. We did note the client included evidence of a review and approval of the billing invoice, however, we were unable to reconcile the source documents to the billing invoice. Context: Based on our testing, we noted on reports the month of June 2023, there were more meals delivered than the number of meals submitted for reimbursement. We also noted the reports are generated from a meal count schedule that is updated on an on-going basis without distinct cut-off by month. This does not allow for reconciliation to be performed based on the reporting period. Questioned Costs: None. Cause and Effect: The Association was unaware of the requirement to maintain clear supporting documentation for the required reporting under the grant. Identification as a Repeat Finding, if Applicable: Yes, 2022-002 Recommendation: We recommend the Association implement a process to properly support the monthly, quarterly and semi-annual reporting requirements that consists of clear support documentation that shows evidence of a preparer and reviewer for all components that reconcile to the corresponding reporting requirement, Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 40.

Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services Program Name: Special Programs for the Aging Title III, Part B Grants for Supportive Services and Senior Centers AL: 93,044, 93,045 Federal Award Identification Number: 151598, 1054074, 1051526, 105065 Federal Award Year: Year Ended June 30, 2023 Federal Agency: U.S. Department of Health and Human Services Program Name: Social Services Block Grant AL: 93.667 Federal Award Identification Number: 1051598, 1054074, 1051526, 1054065 Federal Award Year: Year Ended June 30, 2023 Specific Requirement: The grant agreement requires the Association to submit the following reporting to the State of New Hampshire’s Department of Health and Human Services that are properly supported by internal documentation: Monthly reimbursement requests indicating the number of meals delivered, Quarterly Program Service Reports, semi-annual Home-Delivered Data Forms. Condition Found: During our audit, we noted the Association does not maintain documented evidence of the reconciliation of the monthly, quarterly or semi-annual reporting requirements for the Congregate Home-Delivered meals program provided to the State to their internal statistical tracking. We did note the client included evidence of a review and approval of the billing invoice, however, we were unable to reconcile the source documents to the billing invoice. Context: Based on our testing, we noted on reports the month of June 2023, there were more meals delivered than the number of meals submitted for reimbursement. We also noted the reports are generated from a meal count schedule that is updated on an on-going basis without distinct cut-off by month. This does not allow for reconciliation to be performed based on the reporting period. Questioned Costs: None. Cause and Effect: The Association was unaware of the requirement to maintain clear supporting documentation for the required reporting under the grant. Identification as a Repeat Finding, if Applicable: Yes, 2022-002 Recommendation: We recommend the Association implement a process to properly support the monthly, quarterly and semi-annual reporting requirements that consists of clear support documentation that shows evidence of a preparer and reviewer for all components that reconcile to the corresponding reporting requirement, Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 40.