FAC Explorer

Audit 304542

FY End
2023-09-30
Total Expended
$1.65M
Findings
4
Programs
8
Organization: Senior Services Plus, Inc. (IL)
Year: 2023 Accepted: 2024-04-25
Auditor: Scheffel Boyle

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
394634 2023-001 Significant Deficiency - L
394635 2023-002 Significant Deficiency - L
971076 2023-001 Significant Deficiency - L
971077 2023-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $949,718 Yes 0
94.011 Foster Grandparent Program $472,082 - 1
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $123,897 Yes 1
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $57,636 - 0
93.268 Immunization Cooperative Agreements $34,704 - 0
93.779 Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations $5,800 - 0
93.324 State Health Insurance Assistance Program $3,500 - 0
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $900 - 0

Contacts

Name Title Type
GH7KRF1KGFW1 Theresa Collins Auditee
6184653298 Robyn Klingler Auditor
No contacts on file

Notes to SEFA

Title: General Accounting Policies: The accompanying Schedule of Expenditures of Federal and Non-Federal Awards is presented using the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: Senior Services Plus, Inc. elected to use the 10% de minimis cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal and Non-Federal Awards (the Schedule) includes the federal and non-federal award activity of Senior Services Plus, Inc. under programs of the federal government for the year ended September 30, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Schedule presents the activity of all federal award programs of Senior Services Plus, Inc. The reporting entity is defined in Note 1 to the financial statements.
Title: Noncash Assitance, Federal Insurance and Loans/Loan Guarantees Accounting Policies: The accompanying Schedule of Expenditures of Federal and Non-Federal Awards is presented using the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: Senior Services Plus, Inc. elected to use the 10% de minimis cost rate as allowed under the Uniform Guidance. Senior Services Plus, Inc. did not receive any noncash assistance, federal guaranteed loans or federal insurance for any of its programs for the year ended September 30, 2023.
Title: Subrecipent Monitoring Accounting Policies: The accompanying Schedule of Expenditures of Federal and Non-Federal Awards is presented using the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: Senior Services Plus, Inc. elected to use the 10% de minimis cost rate as allowed under the Uniform Guidance. Senior Services Plus, Inc. did not pass through any of its federal funds to subrecipients during the year ended September 30, 2023.

Finding Details

Finding 2023-001
Department of Health and Human Services AL #93.044 Aging Cluster; Title III-B Passed through AgeSmart Community Resources Criteria – The Organization is to provide monthly billing reports for reimbursement from AgeSmart Community Resources based on the daily transportation records for the Reporting requirement. These records should agree to the totals billed to AgeSmart. Statement of Condition – The Organization filed billing reports for nutrition and transportation services to AgeSmart Community Resources that did not agree to the nutrition and transportation detail records. Questioned Costs – The amount of known questioned costs was $540 and total likely questioned costs were below the $25,000 threshold as outlined by section 200.516 of the Uniform Guidance. Effect of Condition – The Organization incorrectly billed the funding organization. Cause of Condition – The Organization’s staff erroneously made mathematical errors and incorrectly billed all 5-meal deliveries selected for testing as 7-meal deliveries. Recommendation – The Organization should consider the costs and benefits of hiring additional expertise or training existing staff, as well as, implementing a monitoring process to ensure the Organization’s billings are accurate and in accordance with the procedures prescribed by the funding agency. Management’s Response – The Organization will review procedures and processes around reporting of units; implementing a double check system between the clerk and supervisor to reduce the risk of human error in logging units. Review of practices regarding adjustments to units will be completed and procedures will be updated. Quarterly audits will be implemented to ensure accuracy.
Finding 2023-002
AmeriCorps AL #94.011 Foster Grandparents/Senior Companion Cluster Criteria – The Organization makes drawdowns based on expenditures for the Foster Grandparents program. These drawdowns should match their actual expenditures for this program. Statement of Condition – The Organization double counted expenditures for the Foster Grandparent program in their tracking spreadsheet in the prior year. Since this is a three year grant period, the Organization intended on correcting this error in the current year draw downs but was not. Questioned Costs – The amount of known questioned costs was $1,643 and total likely questioned costs were below the $25,000 threshold as outlined by section 200.516 of the Uniform Guidance. Effect of Condition – The Organization drew down excess funds during the second year of the grant reporting period. Cause of Condition – The Organization double counted expenditures for the Foster Grandparent program in their tracking spreadsheet. Recommendation – The Organization should consider the costs and benefits of establishing a financial management system that provides for the identification, in its account, of all funds expended related to federal funding to ensure that expenditures are not double counted when reported for reimbursement. Management’s Response – The Organization will review procedures and processes around reporting of expenditures for grants, specifically the Foster Grandparent reporting. In-depth training will be provided to Finance and applicable staff in relation to multi-year grants.
Finding 2023-001
Department of Health and Human Services AL #93.044 Aging Cluster; Title III-B Passed through AgeSmart Community Resources Criteria – The Organization is to provide monthly billing reports for reimbursement from AgeSmart Community Resources based on the daily transportation records for the Reporting requirement. These records should agree to the totals billed to AgeSmart. Statement of Condition – The Organization filed billing reports for nutrition and transportation services to AgeSmart Community Resources that did not agree to the nutrition and transportation detail records. Questioned Costs – The amount of known questioned costs was $540 and total likely questioned costs were below the $25,000 threshold as outlined by section 200.516 of the Uniform Guidance. Effect of Condition – The Organization incorrectly billed the funding organization. Cause of Condition – The Organization’s staff erroneously made mathematical errors and incorrectly billed all 5-meal deliveries selected for testing as 7-meal deliveries. Recommendation – The Organization should consider the costs and benefits of hiring additional expertise or training existing staff, as well as, implementing a monitoring process to ensure the Organization’s billings are accurate and in accordance with the procedures prescribed by the funding agency. Management’s Response – The Organization will review procedures and processes around reporting of units; implementing a double check system between the clerk and supervisor to reduce the risk of human error in logging units. Review of practices regarding adjustments to units will be completed and procedures will be updated. Quarterly audits will be implemented to ensure accuracy.
Finding 2023-002
AmeriCorps AL #94.011 Foster Grandparents/Senior Companion Cluster Criteria – The Organization makes drawdowns based on expenditures for the Foster Grandparents program. These drawdowns should match their actual expenditures for this program. Statement of Condition – The Organization double counted expenditures for the Foster Grandparent program in their tracking spreadsheet in the prior year. Since this is a three year grant period, the Organization intended on correcting this error in the current year draw downs but was not. Questioned Costs – The amount of known questioned costs was $1,643 and total likely questioned costs were below the $25,000 threshold as outlined by section 200.516 of the Uniform Guidance. Effect of Condition – The Organization drew down excess funds during the second year of the grant reporting period. Cause of Condition – The Organization double counted expenditures for the Foster Grandparent program in their tracking spreadsheet. Recommendation – The Organization should consider the costs and benefits of establishing a financial management system that provides for the identification, in its account, of all funds expended related to federal funding to ensure that expenditures are not double counted when reported for reimbursement. Management’s Response – The Organization will review procedures and processes around reporting of expenditures for grants, specifically the Foster Grandparent reporting. In-depth training will be provided to Finance and applicable staff in relation to multi-year grants.