Audit 301199

FY End
2023-06-30
Total Expended
$6.00M
Findings
32
Programs
11
Year: 2023 Accepted: 2024-03-29

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
390385 2023-001 Significant Deficiency - M
390386 2023-001 Significant Deficiency - M
390387 2023-001 Significant Deficiency - M
390388 2023-001 Significant Deficiency - M
390389 2023-001 Significant Deficiency - M
390390 2023-001 Significant Deficiency - M
390391 2023-001 Significant Deficiency - M
390392 2023-001 Significant Deficiency - M
390393 2023-001 Significant Deficiency - M
390394 2023-001 Significant Deficiency - M
390395 2023-001 Significant Deficiency - M
390396 2023-001 Significant Deficiency - M
390397 2023-001 Significant Deficiency - M
390398 2023-001 Significant Deficiency - M
390399 2023-001 Significant Deficiency - M
390400 2023-001 Significant Deficiency - M
966827 2023-001 Significant Deficiency - M
966828 2023-001 Significant Deficiency - M
966829 2023-001 Significant Deficiency - M
966830 2023-001 Significant Deficiency - M
966831 2023-001 Significant Deficiency - M
966832 2023-001 Significant Deficiency - M
966833 2023-001 Significant Deficiency - M
966834 2023-001 Significant Deficiency - M
966835 2023-001 Significant Deficiency - M
966836 2023-001 Significant Deficiency - M
966837 2023-001 Significant Deficiency - M
966838 2023-001 Significant Deficiency - M
966839 2023-001 Significant Deficiency - M
966840 2023-001 Significant Deficiency - M
966841 2023-001 Significant Deficiency - M
966842 2023-001 Significant Deficiency - M

Contacts

Name Title Type
M2JKNA5EL474 Paul Bustamante Auditee
5592140299 Osvaldo Gutierrez Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - General Accounting Policies: Note 1 - General The accompanying Schedule of Expenditures of Federal and State Awards (SEFA) presents the activity of all federal award programs of the Fresno Madera Area Agency on Aging (the Agency). Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies are included in the schedule. The The accompanying Schedule of Expenditures of Federal and State Awards (SEFA) presents the activity of all federal award programs of the Fresno Madera Area Agency on Aging (the Agency). Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies are included in the schedule. The information in this SEFA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. Note 2 - Basis of Accounting The accompanying Schedule of Expenditures of Federal and State Awards is presented using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Note 3 - Indirect Cost Rate The Agency has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal and State Awards (SEFA) presents the activity of all federal award programs of the Fresno Madera Area Agency on Aging (the Agency). Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies are included in the schedule. The The accompanying Schedule of Expenditures of Federal and State Awards (SEFA) presents the activity of all federal award programs of the Fresno Madera Area Agency on Aging (the Agency). Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies are included in the schedule. The information in this SEFA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
Title: Note 2 - Basis of Accounting Accounting Policies: Note 1 - General The accompanying Schedule of Expenditures of Federal and State Awards (SEFA) presents the activity of all federal award programs of the Fresno Madera Area Agency on Aging (the Agency). Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies are included in the schedule. The The accompanying Schedule of Expenditures of Federal and State Awards (SEFA) presents the activity of all federal award programs of the Fresno Madera Area Agency on Aging (the Agency). Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies are included in the schedule. The information in this SEFA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. Note 2 - Basis of Accounting The accompanying Schedule of Expenditures of Federal and State Awards is presented using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Note 3 - Indirect Cost Rate The Agency has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal and State Awards is presented using the modified accrual basis of accounting.
Title: Note 3 - Indirect Cost Rate Accounting Policies: Note 1 - General The accompanying Schedule of Expenditures of Federal and State Awards (SEFA) presents the activity of all federal award programs of the Fresno Madera Area Agency on Aging (the Agency). Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies are included in the schedule. The The accompanying Schedule of Expenditures of Federal and State Awards (SEFA) presents the activity of all federal award programs of the Fresno Madera Area Agency on Aging (the Agency). Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies are included in the schedule. The information in this SEFA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. Note 2 - Basis of Accounting The accompanying Schedule of Expenditures of Federal and State Awards is presented using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Note 3 - Indirect Cost Rate The Agency has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Agency has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Note 4 - Federal/State Share of Awards Accounting Policies: Note 1 - General The accompanying Schedule of Expenditures of Federal and State Awards (SEFA) presents the activity of all federal award programs of the Fresno Madera Area Agency on Aging (the Agency). Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies are included in the schedule. The The accompanying Schedule of Expenditures of Federal and State Awards (SEFA) presents the activity of all federal award programs of the Fresno Madera Area Agency on Aging (the Agency). Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies are included in the schedule. The information in this SEFA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. Note 2 - Basis of Accounting The accompanying Schedule of Expenditures of Federal and State Awards is presented using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Note 3 - Indirect Cost Rate The Agency has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Some granting agencies that reported on the Agency’s Schedule of Expenditures of Federal and State Awards require that State-funded expenditures be displayed discretely along with Federal expenditures.
Title: Note 5 - Pass-Through Entities' Identifying Number Accounting Policies: Note 1 - General The accompanying Schedule of Expenditures of Federal and State Awards (SEFA) presents the activity of all federal award programs of the Fresno Madera Area Agency on Aging (the Agency). Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies are included in the schedule. The The accompanying Schedule of Expenditures of Federal and State Awards (SEFA) presents the activity of all federal award programs of the Fresno Madera Area Agency on Aging (the Agency). Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies are included in the schedule. The information in this SEFA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. Note 2 - Basis of Accounting The accompanying Schedule of Expenditures of Federal and State Awards is presented using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Note 3 - Indirect Cost Rate The Agency has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. When Federal Awards were received from a pass-through entity, the Schedule of Expenditures of Federal Awards shows, if available, the identifying number assigned by the pass-through entity. When no identifying number is shown, the Agency determined that no identifying number is assigned for the program, or the Agency was unable to obtain an identifying number from the pass-through entity. The Agency has indicated the pass-through identifying numbers as “- -” to disclose the information was not applicable or not available.

Finding Details

Finding 2023-001 – Subrecipient Monitoring (Aging Cluster) (Significant Deficiency) Assistance Listing Numbers Affected: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053 Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through entities must comply with the following: • 2 CFR 200.332(d) through (f)- Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Pass-through entity monitoring of the subrecipient must also include the information at 2 CFR 200.332(d)(1) through (4). Additionally, per the grant agreement from the California Department of Aging, on-site program monitoring is required to be performed every two years. Condition: We noted Fresno-Madera Area Agency on Aging (the Agency) did not perform required monitoring activities of the subrecipients during the fiscal year. These are required elements of the subaward in accordance with 2 CFR 200.332(a) of the Uniform Grant Guidance. Cause: The Agency had internal personnel changes which caused this issue as there were not sufficient personnel resources to perform all required monitoring activities. Effect: There is an increased risk that subrecipients could not be in compliance or could have material questioned costs of noncompliance related to the program. Recommendation: We recommend that the Agency perform required monitoring activities over subrecipients in a timely manner in accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, the California Department of Aging, and the Agency’s own policies and procedures. Management’s Response: See Corrective Action Plan.
Finding 2023-001 – Subrecipient Monitoring (Aging Cluster) (Significant Deficiency) Assistance Listing Numbers Affected: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053 Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through entities must comply with the following: • 2 CFR 200.332(d) through (f)- Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Pass-through entity monitoring of the subrecipient must also include the information at 2 CFR 200.332(d)(1) through (4). Additionally, per the grant agreement from the California Department of Aging, on-site program monitoring is required to be performed every two years. Condition: We noted Fresno-Madera Area Agency on Aging (the Agency) did not perform required monitoring activities of the subrecipients during the fiscal year. These are required elements of the subaward in accordance with 2 CFR 200.332(a) of the Uniform Grant Guidance. Cause: The Agency had internal personnel changes which caused this issue as there were not sufficient personnel resources to perform all required monitoring activities. Effect: There is an increased risk that subrecipients could not be in compliance or could have material questioned costs of noncompliance related to the program. Recommendation: We recommend that the Agency perform required monitoring activities over subrecipients in a timely manner in accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, the California Department of Aging, and the Agency’s own policies and procedures. Management’s Response: See Corrective Action Plan.
Finding 2023-001 – Subrecipient Monitoring (Aging Cluster) (Significant Deficiency) Assistance Listing Numbers Affected: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053 Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through entities must comply with the following: • 2 CFR 200.332(d) through (f)- Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Pass-through entity monitoring of the subrecipient must also include the information at 2 CFR 200.332(d)(1) through (4). Additionally, per the grant agreement from the California Department of Aging, on-site program monitoring is required to be performed every two years. Condition: We noted Fresno-Madera Area Agency on Aging (the Agency) did not perform required monitoring activities of the subrecipients during the fiscal year. These are required elements of the subaward in accordance with 2 CFR 200.332(a) of the Uniform Grant Guidance. Cause: The Agency had internal personnel changes which caused this issue as there were not sufficient personnel resources to perform all required monitoring activities. Effect: There is an increased risk that subrecipients could not be in compliance or could have material questioned costs of noncompliance related to the program. Recommendation: We recommend that the Agency perform required monitoring activities over subrecipients in a timely manner in accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, the California Department of Aging, and the Agency’s own policies and procedures. Management’s Response: See Corrective Action Plan.
Finding 2023-001 – Subrecipient Monitoring (Aging Cluster) (Significant Deficiency) Assistance Listing Numbers Affected: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053 Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through entities must comply with the following: • 2 CFR 200.332(d) through (f)- Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Pass-through entity monitoring of the subrecipient must also include the information at 2 CFR 200.332(d)(1) through (4). Additionally, per the grant agreement from the California Department of Aging, on-site program monitoring is required to be performed every two years. Condition: We noted Fresno-Madera Area Agency on Aging (the Agency) did not perform required monitoring activities of the subrecipients during the fiscal year. These are required elements of the subaward in accordance with 2 CFR 200.332(a) of the Uniform Grant Guidance. Cause: The Agency had internal personnel changes which caused this issue as there were not sufficient personnel resources to perform all required monitoring activities. Effect: There is an increased risk that subrecipients could not be in compliance or could have material questioned costs of noncompliance related to the program. Recommendation: We recommend that the Agency perform required monitoring activities over subrecipients in a timely manner in accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, the California Department of Aging, and the Agency’s own policies and procedures. Management’s Response: See Corrective Action Plan.
Finding 2023-001 – Subrecipient Monitoring (Aging Cluster) (Significant Deficiency) Assistance Listing Numbers Affected: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053 Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through entities must comply with the following: • 2 CFR 200.332(d) through (f)- Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Pass-through entity monitoring of the subrecipient must also include the information at 2 CFR 200.332(d)(1) through (4). Additionally, per the grant agreement from the California Department of Aging, on-site program monitoring is required to be performed every two years. Condition: We noted Fresno-Madera Area Agency on Aging (the Agency) did not perform required monitoring activities of the subrecipients during the fiscal year. These are required elements of the subaward in accordance with 2 CFR 200.332(a) of the Uniform Grant Guidance. Cause: The Agency had internal personnel changes which caused this issue as there were not sufficient personnel resources to perform all required monitoring activities. Effect: There is an increased risk that subrecipients could not be in compliance or could have material questioned costs of noncompliance related to the program. Recommendation: We recommend that the Agency perform required monitoring activities over subrecipients in a timely manner in accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, the California Department of Aging, and the Agency’s own policies and procedures. Management’s Response: See Corrective Action Plan.
Finding 2023-001 – Subrecipient Monitoring (Aging Cluster) (Significant Deficiency) Assistance Listing Numbers Affected: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053 Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through entities must comply with the following: • 2 CFR 200.332(d) through (f)- Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Pass-through entity monitoring of the subrecipient must also include the information at 2 CFR 200.332(d)(1) through (4). Additionally, per the grant agreement from the California Department of Aging, on-site program monitoring is required to be performed every two years. Condition: We noted Fresno-Madera Area Agency on Aging (the Agency) did not perform required monitoring activities of the subrecipients during the fiscal year. These are required elements of the subaward in accordance with 2 CFR 200.332(a) of the Uniform Grant Guidance. Cause: The Agency had internal personnel changes which caused this issue as there were not sufficient personnel resources to perform all required monitoring activities. Effect: There is an increased risk that subrecipients could not be in compliance or could have material questioned costs of noncompliance related to the program. Recommendation: We recommend that the Agency perform required monitoring activities over subrecipients in a timely manner in accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, the California Department of Aging, and the Agency’s own policies and procedures. Management’s Response: See Corrective Action Plan.
Finding 2023-001 – Subrecipient Monitoring (Aging Cluster) (Significant Deficiency) Assistance Listing Numbers Affected: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053 Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through entities must comply with the following: • 2 CFR 200.332(d) through (f)- Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Pass-through entity monitoring of the subrecipient must also include the information at 2 CFR 200.332(d)(1) through (4). Additionally, per the grant agreement from the California Department of Aging, on-site program monitoring is required to be performed every two years. Condition: We noted Fresno-Madera Area Agency on Aging (the Agency) did not perform required monitoring activities of the subrecipients during the fiscal year. These are required elements of the subaward in accordance with 2 CFR 200.332(a) of the Uniform Grant Guidance. Cause: The Agency had internal personnel changes which caused this issue as there were not sufficient personnel resources to perform all required monitoring activities. Effect: There is an increased risk that subrecipients could not be in compliance or could have material questioned costs of noncompliance related to the program. Recommendation: We recommend that the Agency perform required monitoring activities over subrecipients in a timely manner in accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, the California Department of Aging, and the Agency’s own policies and procedures. Management’s Response: See Corrective Action Plan.
Finding 2023-001 – Subrecipient Monitoring (Aging Cluster) (Significant Deficiency) Assistance Listing Numbers Affected: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053 Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through entities must comply with the following: • 2 CFR 200.332(d) through (f)- Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Pass-through entity monitoring of the subrecipient must also include the information at 2 CFR 200.332(d)(1) through (4). Additionally, per the grant agreement from the California Department of Aging, on-site program monitoring is required to be performed every two years. Condition: We noted Fresno-Madera Area Agency on Aging (the Agency) did not perform required monitoring activities of the subrecipients during the fiscal year. These are required elements of the subaward in accordance with 2 CFR 200.332(a) of the Uniform Grant Guidance. Cause: The Agency had internal personnel changes which caused this issue as there were not sufficient personnel resources to perform all required monitoring activities. Effect: There is an increased risk that subrecipients could not be in compliance or could have material questioned costs of noncompliance related to the program. Recommendation: We recommend that the Agency perform required monitoring activities over subrecipients in a timely manner in accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, the California Department of Aging, and the Agency’s own policies and procedures. Management’s Response: See Corrective Action Plan.
Finding 2023-001 – Subrecipient Monitoring (Aging Cluster) (Significant Deficiency) Assistance Listing Numbers Affected: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053 Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through entities must comply with the following: • 2 CFR 200.332(d) through (f)- Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Pass-through entity monitoring of the subrecipient must also include the information at 2 CFR 200.332(d)(1) through (4). Additionally, per the grant agreement from the California Department of Aging, on-site program monitoring is required to be performed every two years. Condition: We noted Fresno-Madera Area Agency on Aging (the Agency) did not perform required monitoring activities of the subrecipients during the fiscal year. These are required elements of the subaward in accordance with 2 CFR 200.332(a) of the Uniform Grant Guidance. Cause: The Agency had internal personnel changes which caused this issue as there were not sufficient personnel resources to perform all required monitoring activities. Effect: There is an increased risk that subrecipients could not be in compliance or could have material questioned costs of noncompliance related to the program. Recommendation: We recommend that the Agency perform required monitoring activities over subrecipients in a timely manner in accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, the California Department of Aging, and the Agency’s own policies and procedures. Management’s Response: See Corrective Action Plan.
Finding 2023-001 – Subrecipient Monitoring (Aging Cluster) (Significant Deficiency) Assistance Listing Numbers Affected: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053 Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through entities must comply with the following: • 2 CFR 200.332(d) through (f)- Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Pass-through entity monitoring of the subrecipient must also include the information at 2 CFR 200.332(d)(1) through (4). Additionally, per the grant agreement from the California Department of Aging, on-site program monitoring is required to be performed every two years. Condition: We noted Fresno-Madera Area Agency on Aging (the Agency) did not perform required monitoring activities of the subrecipients during the fiscal year. These are required elements of the subaward in accordance with 2 CFR 200.332(a) of the Uniform Grant Guidance. Cause: The Agency had internal personnel changes which caused this issue as there were not sufficient personnel resources to perform all required monitoring activities. Effect: There is an increased risk that subrecipients could not be in compliance or could have material questioned costs of noncompliance related to the program. Recommendation: We recommend that the Agency perform required monitoring activities over subrecipients in a timely manner in accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, the California Department of Aging, and the Agency’s own policies and procedures. Management’s Response: See Corrective Action Plan.
Finding 2023-001 – Subrecipient Monitoring (Aging Cluster) (Significant Deficiency) Assistance Listing Numbers Affected: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053 Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through entities must comply with the following: • 2 CFR 200.332(d) through (f)- Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Pass-through entity monitoring of the subrecipient must also include the information at 2 CFR 200.332(d)(1) through (4). Additionally, per the grant agreement from the California Department of Aging, on-site program monitoring is required to be performed every two years. Condition: We noted Fresno-Madera Area Agency on Aging (the Agency) did not perform required monitoring activities of the subrecipients during the fiscal year. These are required elements of the subaward in accordance with 2 CFR 200.332(a) of the Uniform Grant Guidance. Cause: The Agency had internal personnel changes which caused this issue as there were not sufficient personnel resources to perform all required monitoring activities. Effect: There is an increased risk that subrecipients could not be in compliance or could have material questioned costs of noncompliance related to the program. Recommendation: We recommend that the Agency perform required monitoring activities over subrecipients in a timely manner in accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, the California Department of Aging, and the Agency’s own policies and procedures. Management’s Response: See Corrective Action Plan.
Finding 2023-001 – Subrecipient Monitoring (Aging Cluster) (Significant Deficiency) Assistance Listing Numbers Affected: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053 Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through entities must comply with the following: • 2 CFR 200.332(d) through (f)- Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Pass-through entity monitoring of the subrecipient must also include the information at 2 CFR 200.332(d)(1) through (4). Additionally, per the grant agreement from the California Department of Aging, on-site program monitoring is required to be performed every two years. Condition: We noted Fresno-Madera Area Agency on Aging (the Agency) did not perform required monitoring activities of the subrecipients during the fiscal year. These are required elements of the subaward in accordance with 2 CFR 200.332(a) of the Uniform Grant Guidance. Cause: The Agency had internal personnel changes which caused this issue as there were not sufficient personnel resources to perform all required monitoring activities. Effect: There is an increased risk that subrecipients could not be in compliance or could have material questioned costs of noncompliance related to the program. Recommendation: We recommend that the Agency perform required monitoring activities over subrecipients in a timely manner in accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, the California Department of Aging, and the Agency’s own policies and procedures. Management’s Response: See Corrective Action Plan.
Finding 2023-001 – Subrecipient Monitoring (Aging Cluster) (Significant Deficiency) Assistance Listing Numbers Affected: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053 Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through entities must comply with the following: • 2 CFR 200.332(d) through (f)- Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Pass-through entity monitoring of the subrecipient must also include the information at 2 CFR 200.332(d)(1) through (4). Additionally, per the grant agreement from the California Department of Aging, on-site program monitoring is required to be performed every two years. Condition: We noted Fresno-Madera Area Agency on Aging (the Agency) did not perform required monitoring activities of the subrecipients during the fiscal year. These are required elements of the subaward in accordance with 2 CFR 200.332(a) of the Uniform Grant Guidance. Cause: The Agency had internal personnel changes which caused this issue as there were not sufficient personnel resources to perform all required monitoring activities. Effect: There is an increased risk that subrecipients could not be in compliance or could have material questioned costs of noncompliance related to the program. Recommendation: We recommend that the Agency perform required monitoring activities over subrecipients in a timely manner in accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, the California Department of Aging, and the Agency’s own policies and procedures. Management’s Response: See Corrective Action Plan.
Finding 2023-001 – Subrecipient Monitoring (Aging Cluster) (Significant Deficiency) Assistance Listing Numbers Affected: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053 Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through entities must comply with the following: • 2 CFR 200.332(d) through (f)- Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Pass-through entity monitoring of the subrecipient must also include the information at 2 CFR 200.332(d)(1) through (4). Additionally, per the grant agreement from the California Department of Aging, on-site program monitoring is required to be performed every two years. Condition: We noted Fresno-Madera Area Agency on Aging (the Agency) did not perform required monitoring activities of the subrecipients during the fiscal year. These are required elements of the subaward in accordance with 2 CFR 200.332(a) of the Uniform Grant Guidance. Cause: The Agency had internal personnel changes which caused this issue as there were not sufficient personnel resources to perform all required monitoring activities. Effect: There is an increased risk that subrecipients could not be in compliance or could have material questioned costs of noncompliance related to the program. Recommendation: We recommend that the Agency perform required monitoring activities over subrecipients in a timely manner in accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, the California Department of Aging, and the Agency’s own policies and procedures. Management’s Response: See Corrective Action Plan.
Finding 2023-001 – Subrecipient Monitoring (Aging Cluster) (Significant Deficiency) Assistance Listing Numbers Affected: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053 Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through entities must comply with the following: • 2 CFR 200.332(d) through (f)- Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Pass-through entity monitoring of the subrecipient must also include the information at 2 CFR 200.332(d)(1) through (4). Additionally, per the grant agreement from the California Department of Aging, on-site program monitoring is required to be performed every two years. Condition: We noted Fresno-Madera Area Agency on Aging (the Agency) did not perform required monitoring activities of the subrecipients during the fiscal year. These are required elements of the subaward in accordance with 2 CFR 200.332(a) of the Uniform Grant Guidance. Cause: The Agency had internal personnel changes which caused this issue as there were not sufficient personnel resources to perform all required monitoring activities. Effect: There is an increased risk that subrecipients could not be in compliance or could have material questioned costs of noncompliance related to the program. Recommendation: We recommend that the Agency perform required monitoring activities over subrecipients in a timely manner in accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, the California Department of Aging, and the Agency’s own policies and procedures. Management’s Response: See Corrective Action Plan.
Finding 2023-001 – Subrecipient Monitoring (Aging Cluster) (Significant Deficiency) Assistance Listing Numbers Affected: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053 Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through entities must comply with the following: • 2 CFR 200.332(d) through (f)- Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Pass-through entity monitoring of the subrecipient must also include the information at 2 CFR 200.332(d)(1) through (4). Additionally, per the grant agreement from the California Department of Aging, on-site program monitoring is required to be performed every two years. Condition: We noted Fresno-Madera Area Agency on Aging (the Agency) did not perform required monitoring activities of the subrecipients during the fiscal year. These are required elements of the subaward in accordance with 2 CFR 200.332(a) of the Uniform Grant Guidance. Cause: The Agency had internal personnel changes which caused this issue as there were not sufficient personnel resources to perform all required monitoring activities. Effect: There is an increased risk that subrecipients could not be in compliance or could have material questioned costs of noncompliance related to the program. Recommendation: We recommend that the Agency perform required monitoring activities over subrecipients in a timely manner in accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, the California Department of Aging, and the Agency’s own policies and procedures. Management’s Response: See Corrective Action Plan.
Finding 2023-001 – Subrecipient Monitoring (Aging Cluster) (Significant Deficiency) Assistance Listing Numbers Affected: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053 Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through entities must comply with the following: • 2 CFR 200.332(d) through (f)- Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Pass-through entity monitoring of the subrecipient must also include the information at 2 CFR 200.332(d)(1) through (4). Additionally, per the grant agreement from the California Department of Aging, on-site program monitoring is required to be performed every two years. Condition: We noted Fresno-Madera Area Agency on Aging (the Agency) did not perform required monitoring activities of the subrecipients during the fiscal year. These are required elements of the subaward in accordance with 2 CFR 200.332(a) of the Uniform Grant Guidance. Cause: The Agency had internal personnel changes which caused this issue as there were not sufficient personnel resources to perform all required monitoring activities. Effect: There is an increased risk that subrecipients could not be in compliance or could have material questioned costs of noncompliance related to the program. Recommendation: We recommend that the Agency perform required monitoring activities over subrecipients in a timely manner in accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, the California Department of Aging, and the Agency’s own policies and procedures. Management’s Response: See Corrective Action Plan.
Finding 2023-001 – Subrecipient Monitoring (Aging Cluster) (Significant Deficiency) Assistance Listing Numbers Affected: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053 Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through entities must comply with the following: • 2 CFR 200.332(d) through (f)- Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Pass-through entity monitoring of the subrecipient must also include the information at 2 CFR 200.332(d)(1) through (4). Additionally, per the grant agreement from the California Department of Aging, on-site program monitoring is required to be performed every two years. Condition: We noted Fresno-Madera Area Agency on Aging (the Agency) did not perform required monitoring activities of the subrecipients during the fiscal year. These are required elements of the subaward in accordance with 2 CFR 200.332(a) of the Uniform Grant Guidance. Cause: The Agency had internal personnel changes which caused this issue as there were not sufficient personnel resources to perform all required monitoring activities. Effect: There is an increased risk that subrecipients could not be in compliance or could have material questioned costs of noncompliance related to the program. Recommendation: We recommend that the Agency perform required monitoring activities over subrecipients in a timely manner in accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, the California Department of Aging, and the Agency’s own policies and procedures. Management’s Response: See Corrective Action Plan.
Finding 2023-001 – Subrecipient Monitoring (Aging Cluster) (Significant Deficiency) Assistance Listing Numbers Affected: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053 Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through entities must comply with the following: • 2 CFR 200.332(d) through (f)- Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Pass-through entity monitoring of the subrecipient must also include the information at 2 CFR 200.332(d)(1) through (4). Additionally, per the grant agreement from the California Department of Aging, on-site program monitoring is required to be performed every two years. Condition: We noted Fresno-Madera Area Agency on Aging (the Agency) did not perform required monitoring activities of the subrecipients during the fiscal year. These are required elements of the subaward in accordance with 2 CFR 200.332(a) of the Uniform Grant Guidance. Cause: The Agency had internal personnel changes which caused this issue as there were not sufficient personnel resources to perform all required monitoring activities. Effect: There is an increased risk that subrecipients could not be in compliance or could have material questioned costs of noncompliance related to the program. Recommendation: We recommend that the Agency perform required monitoring activities over subrecipients in a timely manner in accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, the California Department of Aging, and the Agency’s own policies and procedures. Management’s Response: See Corrective Action Plan.
Finding 2023-001 – Subrecipient Monitoring (Aging Cluster) (Significant Deficiency) Assistance Listing Numbers Affected: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053 Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through entities must comply with the following: • 2 CFR 200.332(d) through (f)- Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Pass-through entity monitoring of the subrecipient must also include the information at 2 CFR 200.332(d)(1) through (4). Additionally, per the grant agreement from the California Department of Aging, on-site program monitoring is required to be performed every two years. Condition: We noted Fresno-Madera Area Agency on Aging (the Agency) did not perform required monitoring activities of the subrecipients during the fiscal year. These are required elements of the subaward in accordance with 2 CFR 200.332(a) of the Uniform Grant Guidance. Cause: The Agency had internal personnel changes which caused this issue as there were not sufficient personnel resources to perform all required monitoring activities. Effect: There is an increased risk that subrecipients could not be in compliance or could have material questioned costs of noncompliance related to the program. Recommendation: We recommend that the Agency perform required monitoring activities over subrecipients in a timely manner in accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, the California Department of Aging, and the Agency’s own policies and procedures. Management’s Response: See Corrective Action Plan.
Finding 2023-001 – Subrecipient Monitoring (Aging Cluster) (Significant Deficiency) Assistance Listing Numbers Affected: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053 Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through entities must comply with the following: • 2 CFR 200.332(d) through (f)- Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Pass-through entity monitoring of the subrecipient must also include the information at 2 CFR 200.332(d)(1) through (4). Additionally, per the grant agreement from the California Department of Aging, on-site program monitoring is required to be performed every two years. Condition: We noted Fresno-Madera Area Agency on Aging (the Agency) did not perform required monitoring activities of the subrecipients during the fiscal year. These are required elements of the subaward in accordance with 2 CFR 200.332(a) of the Uniform Grant Guidance. Cause: The Agency had internal personnel changes which caused this issue as there were not sufficient personnel resources to perform all required monitoring activities. Effect: There is an increased risk that subrecipients could not be in compliance or could have material questioned costs of noncompliance related to the program. Recommendation: We recommend that the Agency perform required monitoring activities over subrecipients in a timely manner in accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, the California Department of Aging, and the Agency’s own policies and procedures. Management’s Response: See Corrective Action Plan.
Finding 2023-001 – Subrecipient Monitoring (Aging Cluster) (Significant Deficiency) Assistance Listing Numbers Affected: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053 Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through entities must comply with the following: • 2 CFR 200.332(d) through (f)- Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Pass-through entity monitoring of the subrecipient must also include the information at 2 CFR 200.332(d)(1) through (4). Additionally, per the grant agreement from the California Department of Aging, on-site program monitoring is required to be performed every two years. Condition: We noted Fresno-Madera Area Agency on Aging (the Agency) did not perform required monitoring activities of the subrecipients during the fiscal year. These are required elements of the subaward in accordance with 2 CFR 200.332(a) of the Uniform Grant Guidance. Cause: The Agency had internal personnel changes which caused this issue as there were not sufficient personnel resources to perform all required monitoring activities. Effect: There is an increased risk that subrecipients could not be in compliance or could have material questioned costs of noncompliance related to the program. Recommendation: We recommend that the Agency perform required monitoring activities over subrecipients in a timely manner in accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, the California Department of Aging, and the Agency’s own policies and procedures. Management’s Response: See Corrective Action Plan.
Finding 2023-001 – Subrecipient Monitoring (Aging Cluster) (Significant Deficiency) Assistance Listing Numbers Affected: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053 Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through entities must comply with the following: • 2 CFR 200.332(d) through (f)- Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Pass-through entity monitoring of the subrecipient must also include the information at 2 CFR 200.332(d)(1) through (4). Additionally, per the grant agreement from the California Department of Aging, on-site program monitoring is required to be performed every two years. Condition: We noted Fresno-Madera Area Agency on Aging (the Agency) did not perform required monitoring activities of the subrecipients during the fiscal year. These are required elements of the subaward in accordance with 2 CFR 200.332(a) of the Uniform Grant Guidance. Cause: The Agency had internal personnel changes which caused this issue as there were not sufficient personnel resources to perform all required monitoring activities. Effect: There is an increased risk that subrecipients could not be in compliance or could have material questioned costs of noncompliance related to the program. Recommendation: We recommend that the Agency perform required monitoring activities over subrecipients in a timely manner in accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, the California Department of Aging, and the Agency’s own policies and procedures. Management’s Response: See Corrective Action Plan.
Finding 2023-001 – Subrecipient Monitoring (Aging Cluster) (Significant Deficiency) Assistance Listing Numbers Affected: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053 Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through entities must comply with the following: • 2 CFR 200.332(d) through (f)- Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Pass-through entity monitoring of the subrecipient must also include the information at 2 CFR 200.332(d)(1) through (4). Additionally, per the grant agreement from the California Department of Aging, on-site program monitoring is required to be performed every two years. Condition: We noted Fresno-Madera Area Agency on Aging (the Agency) did not perform required monitoring activities of the subrecipients during the fiscal year. These are required elements of the subaward in accordance with 2 CFR 200.332(a) of the Uniform Grant Guidance. Cause: The Agency had internal personnel changes which caused this issue as there were not sufficient personnel resources to perform all required monitoring activities. Effect: There is an increased risk that subrecipients could not be in compliance or could have material questioned costs of noncompliance related to the program. Recommendation: We recommend that the Agency perform required monitoring activities over subrecipients in a timely manner in accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, the California Department of Aging, and the Agency’s own policies and procedures. Management’s Response: See Corrective Action Plan.
Finding 2023-001 – Subrecipient Monitoring (Aging Cluster) (Significant Deficiency) Assistance Listing Numbers Affected: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053 Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through entities must comply with the following: • 2 CFR 200.332(d) through (f)- Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Pass-through entity monitoring of the subrecipient must also include the information at 2 CFR 200.332(d)(1) through (4). Additionally, per the grant agreement from the California Department of Aging, on-site program monitoring is required to be performed every two years. Condition: We noted Fresno-Madera Area Agency on Aging (the Agency) did not perform required monitoring activities of the subrecipients during the fiscal year. These are required elements of the subaward in accordance with 2 CFR 200.332(a) of the Uniform Grant Guidance. Cause: The Agency had internal personnel changes which caused this issue as there were not sufficient personnel resources to perform all required monitoring activities. Effect: There is an increased risk that subrecipients could not be in compliance or could have material questioned costs of noncompliance related to the program. Recommendation: We recommend that the Agency perform required monitoring activities over subrecipients in a timely manner in accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, the California Department of Aging, and the Agency’s own policies and procedures. Management’s Response: See Corrective Action Plan.
Finding 2023-001 – Subrecipient Monitoring (Aging Cluster) (Significant Deficiency) Assistance Listing Numbers Affected: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053 Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through entities must comply with the following: • 2 CFR 200.332(d) through (f)- Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Pass-through entity monitoring of the subrecipient must also include the information at 2 CFR 200.332(d)(1) through (4). Additionally, per the grant agreement from the California Department of Aging, on-site program monitoring is required to be performed every two years. Condition: We noted Fresno-Madera Area Agency on Aging (the Agency) did not perform required monitoring activities of the subrecipients during the fiscal year. These are required elements of the subaward in accordance with 2 CFR 200.332(a) of the Uniform Grant Guidance. Cause: The Agency had internal personnel changes which caused this issue as there were not sufficient personnel resources to perform all required monitoring activities. Effect: There is an increased risk that subrecipients could not be in compliance or could have material questioned costs of noncompliance related to the program. Recommendation: We recommend that the Agency perform required monitoring activities over subrecipients in a timely manner in accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, the California Department of Aging, and the Agency’s own policies and procedures. Management’s Response: See Corrective Action Plan.
Finding 2023-001 – Subrecipient Monitoring (Aging Cluster) (Significant Deficiency) Assistance Listing Numbers Affected: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053 Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through entities must comply with the following: • 2 CFR 200.332(d) through (f)- Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Pass-through entity monitoring of the subrecipient must also include the information at 2 CFR 200.332(d)(1) through (4). Additionally, per the grant agreement from the California Department of Aging, on-site program monitoring is required to be performed every two years. Condition: We noted Fresno-Madera Area Agency on Aging (the Agency) did not perform required monitoring activities of the subrecipients during the fiscal year. These are required elements of the subaward in accordance with 2 CFR 200.332(a) of the Uniform Grant Guidance. Cause: The Agency had internal personnel changes which caused this issue as there were not sufficient personnel resources to perform all required monitoring activities. Effect: There is an increased risk that subrecipients could not be in compliance or could have material questioned costs of noncompliance related to the program. Recommendation: We recommend that the Agency perform required monitoring activities over subrecipients in a timely manner in accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, the California Department of Aging, and the Agency’s own policies and procedures. Management’s Response: See Corrective Action Plan.
Finding 2023-001 – Subrecipient Monitoring (Aging Cluster) (Significant Deficiency) Assistance Listing Numbers Affected: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053 Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through entities must comply with the following: • 2 CFR 200.332(d) through (f)- Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Pass-through entity monitoring of the subrecipient must also include the information at 2 CFR 200.332(d)(1) through (4). Additionally, per the grant agreement from the California Department of Aging, on-site program monitoring is required to be performed every two years. Condition: We noted Fresno-Madera Area Agency on Aging (the Agency) did not perform required monitoring activities of the subrecipients during the fiscal year. These are required elements of the subaward in accordance with 2 CFR 200.332(a) of the Uniform Grant Guidance. Cause: The Agency had internal personnel changes which caused this issue as there were not sufficient personnel resources to perform all required monitoring activities. Effect: There is an increased risk that subrecipients could not be in compliance or could have material questioned costs of noncompliance related to the program. Recommendation: We recommend that the Agency perform required monitoring activities over subrecipients in a timely manner in accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, the California Department of Aging, and the Agency’s own policies and procedures. Management’s Response: See Corrective Action Plan.
Finding 2023-001 – Subrecipient Monitoring (Aging Cluster) (Significant Deficiency) Assistance Listing Numbers Affected: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053 Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through entities must comply with the following: • 2 CFR 200.332(d) through (f)- Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Pass-through entity monitoring of the subrecipient must also include the information at 2 CFR 200.332(d)(1) through (4). Additionally, per the grant agreement from the California Department of Aging, on-site program monitoring is required to be performed every two years. Condition: We noted Fresno-Madera Area Agency on Aging (the Agency) did not perform required monitoring activities of the subrecipients during the fiscal year. These are required elements of the subaward in accordance with 2 CFR 200.332(a) of the Uniform Grant Guidance. Cause: The Agency had internal personnel changes which caused this issue as there were not sufficient personnel resources to perform all required monitoring activities. Effect: There is an increased risk that subrecipients could not be in compliance or could have material questioned costs of noncompliance related to the program. Recommendation: We recommend that the Agency perform required monitoring activities over subrecipients in a timely manner in accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, the California Department of Aging, and the Agency’s own policies and procedures. Management’s Response: See Corrective Action Plan.
Finding 2023-001 – Subrecipient Monitoring (Aging Cluster) (Significant Deficiency) Assistance Listing Numbers Affected: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053 Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through entities must comply with the following: • 2 CFR 200.332(d) through (f)- Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Pass-through entity monitoring of the subrecipient must also include the information at 2 CFR 200.332(d)(1) through (4). Additionally, per the grant agreement from the California Department of Aging, on-site program monitoring is required to be performed every two years. Condition: We noted Fresno-Madera Area Agency on Aging (the Agency) did not perform required monitoring activities of the subrecipients during the fiscal year. These are required elements of the subaward in accordance with 2 CFR 200.332(a) of the Uniform Grant Guidance. Cause: The Agency had internal personnel changes which caused this issue as there were not sufficient personnel resources to perform all required monitoring activities. Effect: There is an increased risk that subrecipients could not be in compliance or could have material questioned costs of noncompliance related to the program. Recommendation: We recommend that the Agency perform required monitoring activities over subrecipients in a timely manner in accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, the California Department of Aging, and the Agency’s own policies and procedures. Management’s Response: See Corrective Action Plan.
Finding 2023-001 – Subrecipient Monitoring (Aging Cluster) (Significant Deficiency) Assistance Listing Numbers Affected: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053 Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through entities must comply with the following: • 2 CFR 200.332(d) through (f)- Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Pass-through entity monitoring of the subrecipient must also include the information at 2 CFR 200.332(d)(1) through (4). Additionally, per the grant agreement from the California Department of Aging, on-site program monitoring is required to be performed every two years. Condition: We noted Fresno-Madera Area Agency on Aging (the Agency) did not perform required monitoring activities of the subrecipients during the fiscal year. These are required elements of the subaward in accordance with 2 CFR 200.332(a) of the Uniform Grant Guidance. Cause: The Agency had internal personnel changes which caused this issue as there were not sufficient personnel resources to perform all required monitoring activities. Effect: There is an increased risk that subrecipients could not be in compliance or could have material questioned costs of noncompliance related to the program. Recommendation: We recommend that the Agency perform required monitoring activities over subrecipients in a timely manner in accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, the California Department of Aging, and the Agency’s own policies and procedures. Management’s Response: See Corrective Action Plan.
Finding 2023-001 – Subrecipient Monitoring (Aging Cluster) (Significant Deficiency) Assistance Listing Numbers Affected: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053 Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through entities must comply with the following: • 2 CFR 200.332(d) through (f)- Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Pass-through entity monitoring of the subrecipient must also include the information at 2 CFR 200.332(d)(1) through (4). Additionally, per the grant agreement from the California Department of Aging, on-site program monitoring is required to be performed every two years. Condition: We noted Fresno-Madera Area Agency on Aging (the Agency) did not perform required monitoring activities of the subrecipients during the fiscal year. These are required elements of the subaward in accordance with 2 CFR 200.332(a) of the Uniform Grant Guidance. Cause: The Agency had internal personnel changes which caused this issue as there were not sufficient personnel resources to perform all required monitoring activities. Effect: There is an increased risk that subrecipients could not be in compliance or could have material questioned costs of noncompliance related to the program. Recommendation: We recommend that the Agency perform required monitoring activities over subrecipients in a timely manner in accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, the California Department of Aging, and the Agency’s own policies and procedures. Management’s Response: See Corrective Action Plan.