FAC Explorer

Audit 311007

FY End
2023-09-30
Total Expended
$971,216
Findings
4
Programs
1
Organization: Central Texas Senior Ministry (TX)
Year: 2023 Accepted: 2024-06-28
Auditor: Pattillo Brown & Hill LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
404251 2023-001 Significant Deficiency - B
404252 2023-001 Significant Deficiency - B
980693 2023-001 Significant Deficiency - B
980694 2023-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $826,238 Yes 1

Contacts

Name Title Type
F5EZPAJFF8T2 Linda Teeter Auditee
2547520316 Chris Pruitt Auditor
No contacts on file

Notes to SEFA

Title: GENERAL Accounting Policies: The Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting. The accrual basis of accounting is described in Note 2 of the footnotes to the financial statements. The information in this 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). Therefore, some of the amounts presented in the Schedule of Expenditures of Federal Awards may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The Ministry did not elect to apply the 10% de minimis indirect cost rate. The Schedule of Expenditures of Federal Awards presents the activity of all applicable federal award programs of Central Texas Senior Ministry (the “Ministry”). The nature of the Ministry is defined in Note 1 of the financial statements. Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies, are included on the Schedule of Expenditures of Federal Awards. There were no federal awards received directly from federal agencies during the year ended September 30, 2023.
Title: BASIS OF ACCOUNTING Accounting Policies: The Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting. The accrual basis of accounting is described in Note 2 of the footnotes to the financial statements. The information in this 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). Therefore, some of the amounts presented in the Schedule of Expenditures of Federal Awards may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The Ministry did not elect to apply the 10% de minimis indirect cost rate. The Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting. The accrual basis of accounting is described in Note 2 of the footnotes to the financial statements. The information in this 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). Therefore, some of the amounts presented in the Schedule of Expenditures of Federal Awards may differ from amounts presented in, or used in the preparation of, the financial statements.
Title: INDIRECT COSTS Accounting Policies: The Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting. The accrual basis of accounting is described in Note 2 of the footnotes to the financial statements. The information in this 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). Therefore, some of the amounts presented in the Schedule of Expenditures of Federal Awards may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The Ministry did not elect to apply the 10% de minimis indirect cost rate. The Ministry did not elect to apply the 10% de minimis indirect cost rate.

Finding Details

Finding 2023-001
Criteria: 2 CFR 200.303 requires that internal control must provide reasonable assurance that the Ministry complies with the requirements of the Uniform Guidance and its grant agreements. If not complied with, it could result in the disallowance of costs and repayment of funds to the granting agency. The standards mentioned above require that internal control be established and maintained to ensure compliance. Condition: The Ministry's Congregate Meal program reports meals served using computerized software. This information is prepared using original documentation prepared at the point of service. During the fiscal year under audit, instances were identified of inconsistencies between the software reports and the original documentation of the meals served to participants. Cause: The Ministry's procedures for preparing meal reports primarily relies on summary-level information and does not include more detailed reconciliations by individuals to the records prepared at the senior center. Effect or Potential Effect: The reported meal counts were materially in agreement with the underlying documentation, but the lack of more detailed review could cause reimbursement requests to be made for meals not actually served. Questioned Costs: None. Recommendation: We recommend the Ministry increase the detail of the review process over the tracking of meals, including both the financial function and those with direct knowledge and supervision of the services being performed. We recommend the Ministry consider additional training for program staff. Management’s Response: Management agrees with the recommendation and has established and implemented written procedures to ensure future compliance.
Finding 2023-001
Criteria: 2 CFR 200.303 requires that internal control must provide reasonable assurance that the Ministry complies with the requirements of the Uniform Guidance and its grant agreements. If not complied with, it could result in the disallowance of costs and repayment of funds to the granting agency. The standards mentioned above require that internal control be established and maintained to ensure compliance. Condition: The Ministry's Congregate Meal program reports meals served using computerized software. This information is prepared using original documentation prepared at the point of service. During the fiscal year under audit, instances were identified of inconsistencies between the software reports and the original documentation of the meals served to participants. Cause: The Ministry's procedures for preparing meal reports primarily relies on summary-level information and does not include more detailed reconciliations by individuals to the records prepared at the senior center. Effect or Potential Effect: The reported meal counts were materially in agreement with the underlying documentation, but the lack of more detailed review could cause reimbursement requests to be made for meals not actually served. Questioned Costs: None. Recommendation: We recommend the Ministry increase the detail of the review process over the tracking of meals, including both the financial function and those with direct knowledge and supervision of the services being performed. We recommend the Ministry consider additional training for program staff. Management’s Response: Management agrees with the recommendation and has established and implemented written procedures to ensure future compliance.
Finding 2023-001
Criteria: 2 CFR 200.303 requires that internal control must provide reasonable assurance that the Ministry complies with the requirements of the Uniform Guidance and its grant agreements. If not complied with, it could result in the disallowance of costs and repayment of funds to the granting agency. The standards mentioned above require that internal control be established and maintained to ensure compliance. Condition: The Ministry's Congregate Meal program reports meals served using computerized software. This information is prepared using original documentation prepared at the point of service. During the fiscal year under audit, instances were identified of inconsistencies between the software reports and the original documentation of the meals served to participants. Cause: The Ministry's procedures for preparing meal reports primarily relies on summary-level information and does not include more detailed reconciliations by individuals to the records prepared at the senior center. Effect or Potential Effect: The reported meal counts were materially in agreement with the underlying documentation, but the lack of more detailed review could cause reimbursement requests to be made for meals not actually served. Questioned Costs: None. Recommendation: We recommend the Ministry increase the detail of the review process over the tracking of meals, including both the financial function and those with direct knowledge and supervision of the services being performed. We recommend the Ministry consider additional training for program staff. Management’s Response: Management agrees with the recommendation and has established and implemented written procedures to ensure future compliance.
Finding 2023-001
Criteria: 2 CFR 200.303 requires that internal control must provide reasonable assurance that the Ministry complies with the requirements of the Uniform Guidance and its grant agreements. If not complied with, it could result in the disallowance of costs and repayment of funds to the granting agency. The standards mentioned above require that internal control be established and maintained to ensure compliance. Condition: The Ministry's Congregate Meal program reports meals served using computerized software. This information is prepared using original documentation prepared at the point of service. During the fiscal year under audit, instances were identified of inconsistencies between the software reports and the original documentation of the meals served to participants. Cause: The Ministry's procedures for preparing meal reports primarily relies on summary-level information and does not include more detailed reconciliations by individuals to the records prepared at the senior center. Effect or Potential Effect: The reported meal counts were materially in agreement with the underlying documentation, but the lack of more detailed review could cause reimbursement requests to be made for meals not actually served. Questioned Costs: None. Recommendation: We recommend the Ministry increase the detail of the review process over the tracking of meals, including both the financial function and those with direct knowledge and supervision of the services being performed. We recommend the Ministry consider additional training for program staff. Management’s Response: Management agrees with the recommendation and has established and implemented written procedures to ensure future compliance.