FAC Explorer

Audit 315238

FY End
2022-06-30
Total Expended
$8.53M
Findings
12
Programs
15
Organization: Cicoa Aging & In-Home Solutions (IN)
Year: 2022 Accepted: 2024-07-16
Auditor: Crowe LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
478610 2022-004 Significant Deficiency Yes C
478611 2022-004 Significant Deficiency Yes C
478612 2022-004 Significant Deficiency Yes C
478613 2022-004 Significant Deficiency Yes C
478614 2022-005 Significant Deficiency Yes C
478615 2022-006 Significant Deficiency Yes C
1055052 2022-004 Significant Deficiency Yes C
1055053 2022-004 Significant Deficiency Yes C
1055054 2022-004 Significant Deficiency Yes C
1055055 2022-004 Significant Deficiency Yes C
1055056 2022-005 Significant Deficiency Yes C
1055057 2022-006 Significant Deficiency Yes C

Programs

ALN Program Spent Major Findings
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $3.09M Yes 1
93.667 Social Services Block Grant $2.05M - 1
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $1.80M Yes 1
93.052 National Family Caregiver Support, Title Iii, Part E $337,167 - 1
93.053 Nutrition Services Incentive Program $260,045 Yes 1
20.507 Federal Transit_formula Grants $81,724 - 0
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $64,489 - 0
10.565 Commodity Supplemental Food Program $59,724 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $58,078 - 0
93.042 Covid-19 - Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $54,130 - 0
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $50,280 - 0
93.470 Alzheimer's Disease Program Initiative (adpi) $20,121 - 0
93.866 Aging Research $14,334 - 0
93.969 Pphf Geriatric Education Centers $11,742 - 0
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $2,500 - 0

Contacts

Name Title Type
MMYNGRAMA9T8 Michael Johnson Auditee
3178036028 Pete Ugo Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. CICOA has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Expenditures reported on the Schedule are reported on the accrual basis of accounting. CICOA 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 awards (the "Schedule") includes the federal award activity of CICOA Aging & In-Home Solutions, Inc., under programs of the federal government for the year ended June 30, 2022. CICOA Foundation, Inc. did not expend any federal awards during the year ended June 30, 2022. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the combined financial statements. Expenditures reported on the Schedule are reported on the accrual basis of accounting. CICOA has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.

Finding Details

Finding 2022-004
FINDING 2022-004 Information on the federal program: Subject: Aging Cluster – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Compliance Requirement: Cash Management Audit Finding: Significant Deficiency Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition: An effective internal control system was not in place to ensure compliance with requirements related to the grant agreement and the Cash Management compliance requirements. Cause: CICOA's management had not developed a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The failure to establish an effective internal control system placed CICOA at risk of noncompliance with the grant agreement and the compliance requirements. A lack of effective reviews could have also allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by the review process not ensuring there was accurate reporting of the activities of the programs. Questioned Costs: There were no questioned costs identified. Context: We noted that for four claims in a sample of four, there was no formal review/approval of the FSSA Contract Claim Reimbursement form outside of who is preparing the form. The CFO prepares and submits the claim without a secondary review. Identification as a repeat finding, if applicable: Yes. The same finding appeared in the prior year report as Finding 2021-004. Recommendation: We recommend that CICOA establish a review control to ensure that segregation of duties are in place and that someone separate of who prepares the reimbursement claim is the one submitting the claim. The reimbursement claim should be compared to supporting documentation to ensure accuracy of the claim reimbursement form. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan.
Finding 2022-004
FINDING 2022-004 Information on the federal program: Subject: Aging Cluster – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Compliance Requirement: Cash Management Audit Finding: Significant Deficiency Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition: An effective internal control system was not in place to ensure compliance with requirements related to the grant agreement and the Cash Management compliance requirements. Cause: CICOA's management had not developed a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The failure to establish an effective internal control system placed CICOA at risk of noncompliance with the grant agreement and the compliance requirements. A lack of effective reviews could have also allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by the review process not ensuring there was accurate reporting of the activities of the programs. Questioned Costs: There were no questioned costs identified. Context: We noted that for four claims in a sample of four, there was no formal review/approval of the FSSA Contract Claim Reimbursement form outside of who is preparing the form. The CFO prepares and submits the claim without a secondary review. Identification as a repeat finding, if applicable: Yes. The same finding appeared in the prior year report as Finding 2021-004. Recommendation: We recommend that CICOA establish a review control to ensure that segregation of duties are in place and that someone separate of who prepares the reimbursement claim is the one submitting the claim. The reimbursement claim should be compared to supporting documentation to ensure accuracy of the claim reimbursement form. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan.
Finding 2022-004
FINDING 2022-004 Information on the federal program: Subject: Aging Cluster – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Compliance Requirement: Cash Management Audit Finding: Significant Deficiency Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition: An effective internal control system was not in place to ensure compliance with requirements related to the grant agreement and the Cash Management compliance requirements. Cause: CICOA's management had not developed a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The failure to establish an effective internal control system placed CICOA at risk of noncompliance with the grant agreement and the compliance requirements. A lack of effective reviews could have also allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by the review process not ensuring there was accurate reporting of the activities of the programs. Questioned Costs: There were no questioned costs identified. Context: We noted that for four claims in a sample of four, there was no formal review/approval of the FSSA Contract Claim Reimbursement form outside of who is preparing the form. The CFO prepares and submits the claim without a secondary review. Identification as a repeat finding, if applicable: Yes. The same finding appeared in the prior year report as Finding 2021-004. Recommendation: We recommend that CICOA establish a review control to ensure that segregation of duties are in place and that someone separate of who prepares the reimbursement claim is the one submitting the claim. The reimbursement claim should be compared to supporting documentation to ensure accuracy of the claim reimbursement form. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan.
Finding 2022-004
FINDING 2022-004 Information on the federal program: Subject: Aging Cluster – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Compliance Requirement: Cash Management Audit Finding: Significant Deficiency Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition: An effective internal control system was not in place to ensure compliance with requirements related to the grant agreement and the Cash Management compliance requirements. Cause: CICOA's management had not developed a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The failure to establish an effective internal control system placed CICOA at risk of noncompliance with the grant agreement and the compliance requirements. A lack of effective reviews could have also allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by the review process not ensuring there was accurate reporting of the activities of the programs. Questioned Costs: There were no questioned costs identified. Context: We noted that for four claims in a sample of four, there was no formal review/approval of the FSSA Contract Claim Reimbursement form outside of who is preparing the form. The CFO prepares and submits the claim without a secondary review. Identification as a repeat finding, if applicable: Yes. The same finding appeared in the prior year report as Finding 2021-004. Recommendation: We recommend that CICOA establish a review control to ensure that segregation of duties are in place and that someone separate of who prepares the reimbursement claim is the one submitting the claim. The reimbursement claim should be compared to supporting documentation to ensure accuracy of the claim reimbursement form. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan.
Finding 2022-005
FINDING 2022-005 Information on the federal program: Subject: SSBG – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Social Services Block Grant Assistance Listing Number: 93.667 Compliance Requirement: Cash Management Audit Finding: Significant Deficiency Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition: An effective internal control system was not in place to ensure compliance with requirements related to the grant agreement and the Cash Management compliance requirements. Cause: CICOA's management had not developed a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The failure to establish an effective internal control system placed CICOA at risk of noncompliance with the grant agreement and the compliance requirements. A lack of effective reviews could have also allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by the review process not ensuring there was accurate reporting of the activities of the programs. Questioned Costs: There were no questioned costs identified. Context: We noted that for three claims in a sample of three, there was no formal review/approval of the FSSA Contract Claim Reimbursement form outside of who is preparing the form. The CFO prepares and submits the claim without a secondary review. Identification as a repeat finding, if applicable: Yes. The same finding appeared in the prior year report as Finding 2021-004. Recommendation: We recommend that CICOA establish a review control to ensure that segregation of duties are in place and that someone separate of who prepares the reimbursement claim is the one submitting the claim. The reimbursement claim should be compared to supporting documentation to ensure accuracy of the claim reimbursement form. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan.
Finding 2022-006
FINDING 2022-006 Information on the federal program: Subject: Title III-E – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Title III-E Family Caregiver, COVID-19 – Title III-E Family Caregiver Assistance Listing Number: 93.052 Compliance Requirement: Cash Management Audit Finding: Significant Deficiency Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition: An effective internal control system was not in place to ensure compliance with requirements related to the grant agreement and the Cash Management compliance requirements. Cause: CICOA's management had not developed a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The failure to establish an effective internal control system placed CICOA at risk of noncompliance with the grant agreement and the compliance requirements. A lack of effective reviews could have also allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by the review process not ensuring there was accurate reporting of the activities of the programs. Questioned Costs: There were no questioned costs identified. Context: We noted that for two claims in a sample of two, there was no formal review/approval of the FSSA Contract Claim Reimbursement form outside of who is preparing the form. The CFO prepares and submits the claim without a secondary review. Identification as a repeat finding, if applicable: Yes. The same comment appeared in the prior year report as Finding 2021-005. Recommendation: We recommend that CICOA establish a review control to ensure that segregation of duties are in place and that someone separate of who prepares the reimbursement claim is the one submitting the claim. The reimbursement claim should be compared to supporting documentation to ensure accuracy of the claim reimbursement form. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan.
Finding 2022-004
FINDING 2022-004 Information on the federal program: Subject: Aging Cluster – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Compliance Requirement: Cash Management Audit Finding: Significant Deficiency Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition: An effective internal control system was not in place to ensure compliance with requirements related to the grant agreement and the Cash Management compliance requirements. Cause: CICOA's management had not developed a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The failure to establish an effective internal control system placed CICOA at risk of noncompliance with the grant agreement and the compliance requirements. A lack of effective reviews could have also allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by the review process not ensuring there was accurate reporting of the activities of the programs. Questioned Costs: There were no questioned costs identified. Context: We noted that for four claims in a sample of four, there was no formal review/approval of the FSSA Contract Claim Reimbursement form outside of who is preparing the form. The CFO prepares and submits the claim without a secondary review. Identification as a repeat finding, if applicable: Yes. The same finding appeared in the prior year report as Finding 2021-004. Recommendation: We recommend that CICOA establish a review control to ensure that segregation of duties are in place and that someone separate of who prepares the reimbursement claim is the one submitting the claim. The reimbursement claim should be compared to supporting documentation to ensure accuracy of the claim reimbursement form. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan.
Finding 2022-004
FINDING 2022-004 Information on the federal program: Subject: Aging Cluster – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Compliance Requirement: Cash Management Audit Finding: Significant Deficiency Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition: An effective internal control system was not in place to ensure compliance with requirements related to the grant agreement and the Cash Management compliance requirements. Cause: CICOA's management had not developed a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The failure to establish an effective internal control system placed CICOA at risk of noncompliance with the grant agreement and the compliance requirements. A lack of effective reviews could have also allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by the review process not ensuring there was accurate reporting of the activities of the programs. Questioned Costs: There were no questioned costs identified. Context: We noted that for four claims in a sample of four, there was no formal review/approval of the FSSA Contract Claim Reimbursement form outside of who is preparing the form. The CFO prepares and submits the claim without a secondary review. Identification as a repeat finding, if applicable: Yes. The same finding appeared in the prior year report as Finding 2021-004. Recommendation: We recommend that CICOA establish a review control to ensure that segregation of duties are in place and that someone separate of who prepares the reimbursement claim is the one submitting the claim. The reimbursement claim should be compared to supporting documentation to ensure accuracy of the claim reimbursement form. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan.
Finding 2022-004
FINDING 2022-004 Information on the federal program: Subject: Aging Cluster – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Compliance Requirement: Cash Management Audit Finding: Significant Deficiency Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition: An effective internal control system was not in place to ensure compliance with requirements related to the grant agreement and the Cash Management compliance requirements. Cause: CICOA's management had not developed a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The failure to establish an effective internal control system placed CICOA at risk of noncompliance with the grant agreement and the compliance requirements. A lack of effective reviews could have also allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by the review process not ensuring there was accurate reporting of the activities of the programs. Questioned Costs: There were no questioned costs identified. Context: We noted that for four claims in a sample of four, there was no formal review/approval of the FSSA Contract Claim Reimbursement form outside of who is preparing the form. The CFO prepares and submits the claim without a secondary review. Identification as a repeat finding, if applicable: Yes. The same finding appeared in the prior year report as Finding 2021-004. Recommendation: We recommend that CICOA establish a review control to ensure that segregation of duties are in place and that someone separate of who prepares the reimbursement claim is the one submitting the claim. The reimbursement claim should be compared to supporting documentation to ensure accuracy of the claim reimbursement form. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan.
Finding 2022-004
FINDING 2022-004 Information on the federal program: Subject: Aging Cluster – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Compliance Requirement: Cash Management Audit Finding: Significant Deficiency Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition: An effective internal control system was not in place to ensure compliance with requirements related to the grant agreement and the Cash Management compliance requirements. Cause: CICOA's management had not developed a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The failure to establish an effective internal control system placed CICOA at risk of noncompliance with the grant agreement and the compliance requirements. A lack of effective reviews could have also allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by the review process not ensuring there was accurate reporting of the activities of the programs. Questioned Costs: There were no questioned costs identified. Context: We noted that for four claims in a sample of four, there was no formal review/approval of the FSSA Contract Claim Reimbursement form outside of who is preparing the form. The CFO prepares and submits the claim without a secondary review. Identification as a repeat finding, if applicable: Yes. The same finding appeared in the prior year report as Finding 2021-004. Recommendation: We recommend that CICOA establish a review control to ensure that segregation of duties are in place and that someone separate of who prepares the reimbursement claim is the one submitting the claim. The reimbursement claim should be compared to supporting documentation to ensure accuracy of the claim reimbursement form. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan.
Finding 2022-005
FINDING 2022-005 Information on the federal program: Subject: SSBG – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Social Services Block Grant Assistance Listing Number: 93.667 Compliance Requirement: Cash Management Audit Finding: Significant Deficiency Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition: An effective internal control system was not in place to ensure compliance with requirements related to the grant agreement and the Cash Management compliance requirements. Cause: CICOA's management had not developed a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The failure to establish an effective internal control system placed CICOA at risk of noncompliance with the grant agreement and the compliance requirements. A lack of effective reviews could have also allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by the review process not ensuring there was accurate reporting of the activities of the programs. Questioned Costs: There were no questioned costs identified. Context: We noted that for three claims in a sample of three, there was no formal review/approval of the FSSA Contract Claim Reimbursement form outside of who is preparing the form. The CFO prepares and submits the claim without a secondary review. Identification as a repeat finding, if applicable: Yes. The same finding appeared in the prior year report as Finding 2021-004. Recommendation: We recommend that CICOA establish a review control to ensure that segregation of duties are in place and that someone separate of who prepares the reimbursement claim is the one submitting the claim. The reimbursement claim should be compared to supporting documentation to ensure accuracy of the claim reimbursement form. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan.
Finding 2022-006
FINDING 2022-006 Information on the federal program: Subject: Title III-E – Internal Controls Federal Agency: Department of Health and Human Services Federal Program: Title III-E Family Caregiver, COVID-19 – Title III-E Family Caregiver Assistance Listing Number: 93.052 Compliance Requirement: Cash Management Audit Finding: Significant Deficiency Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition: An effective internal control system was not in place to ensure compliance with requirements related to the grant agreement and the Cash Management compliance requirements. Cause: CICOA's management had not developed a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The failure to establish an effective internal control system placed CICOA at risk of noncompliance with the grant agreement and the compliance requirements. A lack of effective reviews could have also allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by the review process not ensuring there was accurate reporting of the activities of the programs. Questioned Costs: There were no questioned costs identified. Context: We noted that for two claims in a sample of two, there was no formal review/approval of the FSSA Contract Claim Reimbursement form outside of who is preparing the form. The CFO prepares and submits the claim without a secondary review. Identification as a repeat finding, if applicable: Yes. The same comment appeared in the prior year report as Finding 2021-005. Recommendation: We recommend that CICOA establish a review control to ensure that segregation of duties are in place and that someone separate of who prepares the reimbursement claim is the one submitting the claim. The reimbursement claim should be compared to supporting documentation to ensure accuracy of the claim reimbursement form. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan.