FAC Explorer

Audit 320344

FY End
2023-12-31
Total Expended
$4.56M
Findings
30
Programs
9
Organization: Central Minnesota Council on Aging (MN)
Year: 2023 Accepted: 2024-09-23
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
497578 2023-002 Material Weakness - GL
497579 2023-002 Material Weakness - GL
497580 2023-002 Material Weakness - GL
497581 2023-002 Material Weakness - GL
497582 2023-002 Material Weakness - GL
497583 2023-002 Material Weakness - GL
497584 2023-002 Material Weakness - GL
497585 2023-002 Material Weakness - GL
497586 2023-002 Material Weakness - GL
497587 2023-002 Material Weakness - GL
497588 2023-002 Material Weakness - GL
497589 2023-002 Material Weakness - GL
497590 2023-002 Material Weakness - GL
497591 2023-002 Material Weakness - GL
497592 2023-002 Material Weakness - GL
1074020 2023-002 Material Weakness - GL
1074021 2023-002 Material Weakness - GL
1074022 2023-002 Material Weakness - GL
1074023 2023-002 Material Weakness - GL
1074024 2023-002 Material Weakness - GL
1074025 2023-002 Material Weakness - GL
1074026 2023-002 Material Weakness - GL
1074027 2023-002 Material Weakness - GL
1074028 2023-002 Material Weakness - GL
1074029 2023-002 Material Weakness - GL
1074030 2023-002 Material Weakness - GL
1074031 2023-002 Material Weakness - GL
1074032 2023-002 Material Weakness - GL
1074033 2023-002 Material Weakness - GL
1074034 2023-002 Material Weakness - GL

Programs

ALN Program Spent Major Findings
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $563,878 Yes 1
93.053 Nutrition Services Incentive Program $295,028 Yes 1
93.778 Medical Assistance Program $278,484 - 0
93.071 Medicare Enrollment Assistance Program $71,058 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $47,225 - 0
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $35,088 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $33,601 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $29,138 Yes 1
93.324 State Health Insurance Assistance Program $28,504 - 0

Contacts

Name Title Type
E218EENU1V14 Linda Gansen Auditee
9202271657 Kristin Schmidt Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Central Minnesota Council on Aging, Inc. has not elected 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 Central Minnesota Council on Aging, Inc., under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Central Minnesota Council on Aging, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Central Minnesota Council on Aging, Inc.

Finding Details

Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Older Americans Act Title III Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification Number and Year: 2301MNOASS-00, 2301MNOACM-00, 2301MNOAHD-00, 2301MNOANS-00, 2101MNOAHD-00, 2101MNHDC6-00, 2101MNSSC6-00, 2201MNOAA-00, 2101MNCMC6-00, 2201MNOACM-00, 2201MNOAA-00, & 2201MNOANHD-00 - 2023 Pass-Through Agency: Minnesota Board on Aging Award Period: January 1, 2023 – December 31, 2023 Type of Finding Material Weakness in Internal Control over Compliance Criteria: The Organization must have a process in place to review and approve financial reports, matching and earmarking. Condition: While performing audit procedures, it was noted that two of the two reports selected for testing had no review or approval. These reports are also used to monitor matching and earmarking. Questioned costs: None Context: There were no signs of review or approval over financial reports. Cause: The Organization has not adopted a policy related to reviewing financial reports, matching and earmarking. Effect: This condition increases the possibility that error or irregularities may occur within financial reporting. Repeat Finding: None Recommendation: The Organization should review and approve reports before submitting. Views of Responsible Officials: There is no disagreement with the audit finding. Management will implement a process to review the financial reports that are prepared by staff before submitting the report and will document that review/approval.
Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Older Americans Act Title III Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification Number and Year: 2301MNOASS-00, 2301MNOACM-00, 2301MNOAHD-00, 2301MNOANS-00, 2101MNOAHD-00, 2101MNHDC6-00, 2101MNSSC6-00, 2201MNOAA-00, 2101MNCMC6-00, 2201MNOACM-00, 2201MNOAA-00, & 2201MNOANHD-00 - 2023 Pass-Through Agency: Minnesota Board on Aging Award Period: January 1, 2023 – December 31, 2023 Type of Finding Material Weakness in Internal Control over Compliance Criteria: The Organization must have a process in place to review and approve financial reports, matching and earmarking. Condition: While performing audit procedures, it was noted that two of the two reports selected for testing had no review or approval. These reports are also used to monitor matching and earmarking. Questioned costs: None Context: There were no signs of review or approval over financial reports. Cause: The Organization has not adopted a policy related to reviewing financial reports, matching and earmarking. Effect: This condition increases the possibility that error or irregularities may occur within financial reporting. Repeat Finding: None Recommendation: The Organization should review and approve reports before submitting. Views of Responsible Officials: There is no disagreement with the audit finding. Management will implement a process to review the financial reports that are prepared by staff before submitting the report and will document that review/approval.
Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Older Americans Act Title III Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification Number and Year: 2301MNOASS-00, 2301MNOACM-00, 2301MNOAHD-00, 2301MNOANS-00, 2101MNOAHD-00, 2101MNHDC6-00, 2101MNSSC6-00, 2201MNOAA-00, 2101MNCMC6-00, 2201MNOACM-00, 2201MNOAA-00, & 2201MNOANHD-00 - 2023 Pass-Through Agency: Minnesota Board on Aging Award Period: January 1, 2023 – December 31, 2023 Type of Finding Material Weakness in Internal Control over Compliance Criteria: The Organization must have a process in place to review and approve financial reports, matching and earmarking. Condition: While performing audit procedures, it was noted that two of the two reports selected for testing had no review or approval. These reports are also used to monitor matching and earmarking. Questioned costs: None Context: There were no signs of review or approval over financial reports. Cause: The Organization has not adopted a policy related to reviewing financial reports, matching and earmarking. Effect: This condition increases the possibility that error or irregularities may occur within financial reporting. Repeat Finding: None Recommendation: The Organization should review and approve reports before submitting. Views of Responsible Officials: There is no disagreement with the audit finding. Management will implement a process to review the financial reports that are prepared by staff before submitting the report and will document that review/approval.
Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Older Americans Act Title III Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification Number and Year: 2301MNOASS-00, 2301MNOACM-00, 2301MNOAHD-00, 2301MNOANS-00, 2101MNOAHD-00, 2101MNHDC6-00, 2101MNSSC6-00, 2201MNOAA-00, 2101MNCMC6-00, 2201MNOACM-00, 2201MNOAA-00, & 2201MNOANHD-00 - 2023 Pass-Through Agency: Minnesota Board on Aging Award Period: January 1, 2023 – December 31, 2023 Type of Finding Material Weakness in Internal Control over Compliance Criteria: The Organization must have a process in place to review and approve financial reports, matching and earmarking. Condition: While performing audit procedures, it was noted that two of the two reports selected for testing had no review or approval. These reports are also used to monitor matching and earmarking. Questioned costs: None Context: There were no signs of review or approval over financial reports. Cause: The Organization has not adopted a policy related to reviewing financial reports, matching and earmarking. Effect: This condition increases the possibility that error or irregularities may occur within financial reporting. Repeat Finding: None Recommendation: The Organization should review and approve reports before submitting. Views of Responsible Officials: There is no disagreement with the audit finding. Management will implement a process to review the financial reports that are prepared by staff before submitting the report and will document that review/approval.
Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Older Americans Act Title III Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification Number and Year: 2301MNOASS-00, 2301MNOACM-00, 2301MNOAHD-00, 2301MNOANS-00, 2101MNOAHD-00, 2101MNHDC6-00, 2101MNSSC6-00, 2201MNOAA-00, 2101MNCMC6-00, 2201MNOACM-00, 2201MNOAA-00, & 2201MNOANHD-00 - 2023 Pass-Through Agency: Minnesota Board on Aging Award Period: January 1, 2023 – December 31, 2023 Type of Finding Material Weakness in Internal Control over Compliance Criteria: The Organization must have a process in place to review and approve financial reports, matching and earmarking. Condition: While performing audit procedures, it was noted that two of the two reports selected for testing had no review or approval. These reports are also used to monitor matching and earmarking. Questioned costs: None Context: There were no signs of review or approval over financial reports. Cause: The Organization has not adopted a policy related to reviewing financial reports, matching and earmarking. Effect: This condition increases the possibility that error or irregularities may occur within financial reporting. Repeat Finding: None Recommendation: The Organization should review and approve reports before submitting. Views of Responsible Officials: There is no disagreement with the audit finding. Management will implement a process to review the financial reports that are prepared by staff before submitting the report and will document that review/approval.
Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Older Americans Act Title III Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification Number and Year: 2301MNOASS-00, 2301MNOACM-00, 2301MNOAHD-00, 2301MNOANS-00, 2101MNOAHD-00, 2101MNHDC6-00, 2101MNSSC6-00, 2201MNOAA-00, 2101MNCMC6-00, 2201MNOACM-00, 2201MNOAA-00, & 2201MNOANHD-00 - 2023 Pass-Through Agency: Minnesota Board on Aging Award Period: January 1, 2023 – December 31, 2023 Type of Finding Material Weakness in Internal Control over Compliance Criteria: The Organization must have a process in place to review and approve financial reports, matching and earmarking. Condition: While performing audit procedures, it was noted that two of the two reports selected for testing had no review or approval. These reports are also used to monitor matching and earmarking. Questioned costs: None Context: There were no signs of review or approval over financial reports. Cause: The Organization has not adopted a policy related to reviewing financial reports, matching and earmarking. Effect: This condition increases the possibility that error or irregularities may occur within financial reporting. Repeat Finding: None Recommendation: The Organization should review and approve reports before submitting. Views of Responsible Officials: There is no disagreement with the audit finding. Management will implement a process to review the financial reports that are prepared by staff before submitting the report and will document that review/approval.
Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Older Americans Act Title III Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification Number and Year: 2301MNOASS-00, 2301MNOACM-00, 2301MNOAHD-00, 2301MNOANS-00, 2101MNOAHD-00, 2101MNHDC6-00, 2101MNSSC6-00, 2201MNOAA-00, 2101MNCMC6-00, 2201MNOACM-00, 2201MNOAA-00, & 2201MNOANHD-00 - 2023 Pass-Through Agency: Minnesota Board on Aging Award Period: January 1, 2023 – December 31, 2023 Type of Finding Material Weakness in Internal Control over Compliance Criteria: The Organization must have a process in place to review and approve financial reports, matching and earmarking. Condition: While performing audit procedures, it was noted that two of the two reports selected for testing had no review or approval. These reports are also used to monitor matching and earmarking. Questioned costs: None Context: There were no signs of review or approval over financial reports. Cause: The Organization has not adopted a policy related to reviewing financial reports, matching and earmarking. Effect: This condition increases the possibility that error or irregularities may occur within financial reporting. Repeat Finding: None Recommendation: The Organization should review and approve reports before submitting. Views of Responsible Officials: There is no disagreement with the audit finding. Management will implement a process to review the financial reports that are prepared by staff before submitting the report and will document that review/approval.
Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Older Americans Act Title III Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification Number and Year: 2301MNOASS-00, 2301MNOACM-00, 2301MNOAHD-00, 2301MNOANS-00, 2101MNOAHD-00, 2101MNHDC6-00, 2101MNSSC6-00, 2201MNOAA-00, 2101MNCMC6-00, 2201MNOACM-00, 2201MNOAA-00, & 2201MNOANHD-00 - 2023 Pass-Through Agency: Minnesota Board on Aging Award Period: January 1, 2023 – December 31, 2023 Type of Finding Material Weakness in Internal Control over Compliance Criteria: The Organization must have a process in place to review and approve financial reports, matching and earmarking. Condition: While performing audit procedures, it was noted that two of the two reports selected for testing had no review or approval. These reports are also used to monitor matching and earmarking. Questioned costs: None Context: There were no signs of review or approval over financial reports. Cause: The Organization has not adopted a policy related to reviewing financial reports, matching and earmarking. Effect: This condition increases the possibility that error or irregularities may occur within financial reporting. Repeat Finding: None Recommendation: The Organization should review and approve reports before submitting. Views of Responsible Officials: There is no disagreement with the audit finding. Management will implement a process to review the financial reports that are prepared by staff before submitting the report and will document that review/approval.
Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Older Americans Act Title III Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification Number and Year: 2301MNOASS-00, 2301MNOACM-00, 2301MNOAHD-00, 2301MNOANS-00, 2101MNOAHD-00, 2101MNHDC6-00, 2101MNSSC6-00, 2201MNOAA-00, 2101MNCMC6-00, 2201MNOACM-00, 2201MNOAA-00, & 2201MNOANHD-00 - 2023 Pass-Through Agency: Minnesota Board on Aging Award Period: January 1, 2023 – December 31, 2023 Type of Finding Material Weakness in Internal Control over Compliance Criteria: The Organization must have a process in place to review and approve financial reports, matching and earmarking. Condition: While performing audit procedures, it was noted that two of the two reports selected for testing had no review or approval. These reports are also used to monitor matching and earmarking. Questioned costs: None Context: There were no signs of review or approval over financial reports. Cause: The Organization has not adopted a policy related to reviewing financial reports, matching and earmarking. Effect: This condition increases the possibility that error or irregularities may occur within financial reporting. Repeat Finding: None Recommendation: The Organization should review and approve reports before submitting. Views of Responsible Officials: There is no disagreement with the audit finding. Management will implement a process to review the financial reports that are prepared by staff before submitting the report and will document that review/approval.
Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Older Americans Act Title III Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification Number and Year: 2301MNOASS-00, 2301MNOACM-00, 2301MNOAHD-00, 2301MNOANS-00, 2101MNOAHD-00, 2101MNHDC6-00, 2101MNSSC6-00, 2201MNOAA-00, 2101MNCMC6-00, 2201MNOACM-00, 2201MNOAA-00, & 2201MNOANHD-00 - 2023 Pass-Through Agency: Minnesota Board on Aging Award Period: January 1, 2023 – December 31, 2023 Type of Finding Material Weakness in Internal Control over Compliance Criteria: The Organization must have a process in place to review and approve financial reports, matching and earmarking. Condition: While performing audit procedures, it was noted that two of the two reports selected for testing had no review or approval. These reports are also used to monitor matching and earmarking. Questioned costs: None Context: There were no signs of review or approval over financial reports. Cause: The Organization has not adopted a policy related to reviewing financial reports, matching and earmarking. Effect: This condition increases the possibility that error or irregularities may occur within financial reporting. Repeat Finding: None Recommendation: The Organization should review and approve reports before submitting. Views of Responsible Officials: There is no disagreement with the audit finding. Management will implement a process to review the financial reports that are prepared by staff before submitting the report and will document that review/approval.
Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Older Americans Act Title III Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification Number and Year: 2301MNOASS-00, 2301MNOACM-00, 2301MNOAHD-00, 2301MNOANS-00, 2101MNOAHD-00, 2101MNHDC6-00, 2101MNSSC6-00, 2201MNOAA-00, 2101MNCMC6-00, 2201MNOACM-00, 2201MNOAA-00, & 2201MNOANHD-00 - 2023 Pass-Through Agency: Minnesota Board on Aging Award Period: January 1, 2023 – December 31, 2023 Type of Finding Material Weakness in Internal Control over Compliance Criteria: The Organization must have a process in place to review and approve financial reports, matching and earmarking. Condition: While performing audit procedures, it was noted that two of the two reports selected for testing had no review or approval. These reports are also used to monitor matching and earmarking. Questioned costs: None Context: There were no signs of review or approval over financial reports. Cause: The Organization has not adopted a policy related to reviewing financial reports, matching and earmarking. Effect: This condition increases the possibility that error or irregularities may occur within financial reporting. Repeat Finding: None Recommendation: The Organization should review and approve reports before submitting. Views of Responsible Officials: There is no disagreement with the audit finding. Management will implement a process to review the financial reports that are prepared by staff before submitting the report and will document that review/approval.
Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Older Americans Act Title III Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification Number and Year: 2301MNOASS-00, 2301MNOACM-00, 2301MNOAHD-00, 2301MNOANS-00, 2101MNOAHD-00, 2101MNHDC6-00, 2101MNSSC6-00, 2201MNOAA-00, 2101MNCMC6-00, 2201MNOACM-00, 2201MNOAA-00, & 2201MNOANHD-00 - 2023 Pass-Through Agency: Minnesota Board on Aging Award Period: January 1, 2023 – December 31, 2023 Type of Finding Material Weakness in Internal Control over Compliance Criteria: The Organization must have a process in place to review and approve financial reports, matching and earmarking. Condition: While performing audit procedures, it was noted that two of the two reports selected for testing had no review or approval. These reports are also used to monitor matching and earmarking. Questioned costs: None Context: There were no signs of review or approval over financial reports. Cause: The Organization has not adopted a policy related to reviewing financial reports, matching and earmarking. Effect: This condition increases the possibility that error or irregularities may occur within financial reporting. Repeat Finding: None Recommendation: The Organization should review and approve reports before submitting. Views of Responsible Officials: There is no disagreement with the audit finding. Management will implement a process to review the financial reports that are prepared by staff before submitting the report and will document that review/approval.
Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Older Americans Act Title III Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification Number and Year: 2301MNOASS-00, 2301MNOACM-00, 2301MNOAHD-00, 2301MNOANS-00, 2101MNOAHD-00, 2101MNHDC6-00, 2101MNSSC6-00, 2201MNOAA-00, 2101MNCMC6-00, 2201MNOACM-00, 2201MNOAA-00, & 2201MNOANHD-00 - 2023 Pass-Through Agency: Minnesota Board on Aging Award Period: January 1, 2023 – December 31, 2023 Type of Finding Material Weakness in Internal Control over Compliance Criteria: The Organization must have a process in place to review and approve financial reports, matching and earmarking. Condition: While performing audit procedures, it was noted that two of the two reports selected for testing had no review or approval. These reports are also used to monitor matching and earmarking. Questioned costs: None Context: There were no signs of review or approval over financial reports. Cause: The Organization has not adopted a policy related to reviewing financial reports, matching and earmarking. Effect: This condition increases the possibility that error or irregularities may occur within financial reporting. Repeat Finding: None Recommendation: The Organization should review and approve reports before submitting. Views of Responsible Officials: There is no disagreement with the audit finding. Management will implement a process to review the financial reports that are prepared by staff before submitting the report and will document that review/approval.
Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Older Americans Act Title III Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification Number and Year: 2301MNOASS-00, 2301MNOACM-00, 2301MNOAHD-00, 2301MNOANS-00, 2101MNOAHD-00, 2101MNHDC6-00, 2101MNSSC6-00, 2201MNOAA-00, 2101MNCMC6-00, 2201MNOACM-00, 2201MNOAA-00, & 2201MNOANHD-00 - 2023 Pass-Through Agency: Minnesota Board on Aging Award Period: January 1, 2023 – December 31, 2023 Type of Finding Material Weakness in Internal Control over Compliance Criteria: The Organization must have a process in place to review and approve financial reports, matching and earmarking. Condition: While performing audit procedures, it was noted that two of the two reports selected for testing had no review or approval. These reports are also used to monitor matching and earmarking. Questioned costs: None Context: There were no signs of review or approval over financial reports. Cause: The Organization has not adopted a policy related to reviewing financial reports, matching and earmarking. Effect: This condition increases the possibility that error or irregularities may occur within financial reporting. Repeat Finding: None Recommendation: The Organization should review and approve reports before submitting. Views of Responsible Officials: There is no disagreement with the audit finding. Management will implement a process to review the financial reports that are prepared by staff before submitting the report and will document that review/approval.
Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Older Americans Act Title III Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification Number and Year: 2301MNOASS-00, 2301MNOACM-00, 2301MNOAHD-00, 2301MNOANS-00, 2101MNOAHD-00, 2101MNHDC6-00, 2101MNSSC6-00, 2201MNOAA-00, 2101MNCMC6-00, 2201MNOACM-00, 2201MNOAA-00, & 2201MNOANHD-00 - 2023 Pass-Through Agency: Minnesota Board on Aging Award Period: January 1, 2023 – December 31, 2023 Type of Finding Material Weakness in Internal Control over Compliance Criteria: The Organization must have a process in place to review and approve financial reports, matching and earmarking. Condition: While performing audit procedures, it was noted that two of the two reports selected for testing had no review or approval. These reports are also used to monitor matching and earmarking. Questioned costs: None Context: There were no signs of review or approval over financial reports. Cause: The Organization has not adopted a policy related to reviewing financial reports, matching and earmarking. Effect: This condition increases the possibility that error or irregularities may occur within financial reporting. Repeat Finding: None Recommendation: The Organization should review and approve reports before submitting. Views of Responsible Officials: There is no disagreement with the audit finding. Management will implement a process to review the financial reports that are prepared by staff before submitting the report and will document that review/approval.
Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Older Americans Act Title III Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification Number and Year: 2301MNOASS-00, 2301MNOACM-00, 2301MNOAHD-00, 2301MNOANS-00, 2101MNOAHD-00, 2101MNHDC6-00, 2101MNSSC6-00, 2201MNOAA-00, 2101MNCMC6-00, 2201MNOACM-00, 2201MNOAA-00, & 2201MNOANHD-00 - 2023 Pass-Through Agency: Minnesota Board on Aging Award Period: January 1, 2023 – December 31, 2023 Type of Finding Material Weakness in Internal Control over Compliance Criteria: The Organization must have a process in place to review and approve financial reports, matching and earmarking. Condition: While performing audit procedures, it was noted that two of the two reports selected for testing had no review or approval. These reports are also used to monitor matching and earmarking. Questioned costs: None Context: There were no signs of review or approval over financial reports. Cause: The Organization has not adopted a policy related to reviewing financial reports, matching and earmarking. Effect: This condition increases the possibility that error or irregularities may occur within financial reporting. Repeat Finding: None Recommendation: The Organization should review and approve reports before submitting. Views of Responsible Officials: There is no disagreement with the audit finding. Management will implement a process to review the financial reports that are prepared by staff before submitting the report and will document that review/approval.
Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Older Americans Act Title III Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification Number and Year: 2301MNOASS-00, 2301MNOACM-00, 2301MNOAHD-00, 2301MNOANS-00, 2101MNOAHD-00, 2101MNHDC6-00, 2101MNSSC6-00, 2201MNOAA-00, 2101MNCMC6-00, 2201MNOACM-00, 2201MNOAA-00, & 2201MNOANHD-00 - 2023 Pass-Through Agency: Minnesota Board on Aging Award Period: January 1, 2023 – December 31, 2023 Type of Finding Material Weakness in Internal Control over Compliance Criteria: The Organization must have a process in place to review and approve financial reports, matching and earmarking. Condition: While performing audit procedures, it was noted that two of the two reports selected for testing had no review or approval. These reports are also used to monitor matching and earmarking. Questioned costs: None Context: There were no signs of review or approval over financial reports. Cause: The Organization has not adopted a policy related to reviewing financial reports, matching and earmarking. Effect: This condition increases the possibility that error or irregularities may occur within financial reporting. Repeat Finding: None Recommendation: The Organization should review and approve reports before submitting. Views of Responsible Officials: There is no disagreement with the audit finding. Management will implement a process to review the financial reports that are prepared by staff before submitting the report and will document that review/approval.
Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Older Americans Act Title III Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification Number and Year: 2301MNOASS-00, 2301MNOACM-00, 2301MNOAHD-00, 2301MNOANS-00, 2101MNOAHD-00, 2101MNHDC6-00, 2101MNSSC6-00, 2201MNOAA-00, 2101MNCMC6-00, 2201MNOACM-00, 2201MNOAA-00, & 2201MNOANHD-00 - 2023 Pass-Through Agency: Minnesota Board on Aging Award Period: January 1, 2023 – December 31, 2023 Type of Finding Material Weakness in Internal Control over Compliance Criteria: The Organization must have a process in place to review and approve financial reports, matching and earmarking. Condition: While performing audit procedures, it was noted that two of the two reports selected for testing had no review or approval. These reports are also used to monitor matching and earmarking. Questioned costs: None Context: There were no signs of review or approval over financial reports. Cause: The Organization has not adopted a policy related to reviewing financial reports, matching and earmarking. Effect: This condition increases the possibility that error or irregularities may occur within financial reporting. Repeat Finding: None Recommendation: The Organization should review and approve reports before submitting. Views of Responsible Officials: There is no disagreement with the audit finding. Management will implement a process to review the financial reports that are prepared by staff before submitting the report and will document that review/approval.
Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Older Americans Act Title III Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification Number and Year: 2301MNOASS-00, 2301MNOACM-00, 2301MNOAHD-00, 2301MNOANS-00, 2101MNOAHD-00, 2101MNHDC6-00, 2101MNSSC6-00, 2201MNOAA-00, 2101MNCMC6-00, 2201MNOACM-00, 2201MNOAA-00, & 2201MNOANHD-00 - 2023 Pass-Through Agency: Minnesota Board on Aging Award Period: January 1, 2023 – December 31, 2023 Type of Finding Material Weakness in Internal Control over Compliance Criteria: The Organization must have a process in place to review and approve financial reports, matching and earmarking. Condition: While performing audit procedures, it was noted that two of the two reports selected for testing had no review or approval. These reports are also used to monitor matching and earmarking. Questioned costs: None Context: There were no signs of review or approval over financial reports. Cause: The Organization has not adopted a policy related to reviewing financial reports, matching and earmarking. Effect: This condition increases the possibility that error or irregularities may occur within financial reporting. Repeat Finding: None Recommendation: The Organization should review and approve reports before submitting. Views of Responsible Officials: There is no disagreement with the audit finding. Management will implement a process to review the financial reports that are prepared by staff before submitting the report and will document that review/approval.
Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Older Americans Act Title III Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification Number and Year: 2301MNOASS-00, 2301MNOACM-00, 2301MNOAHD-00, 2301MNOANS-00, 2101MNOAHD-00, 2101MNHDC6-00, 2101MNSSC6-00, 2201MNOAA-00, 2101MNCMC6-00, 2201MNOACM-00, 2201MNOAA-00, & 2201MNOANHD-00 - 2023 Pass-Through Agency: Minnesota Board on Aging Award Period: January 1, 2023 – December 31, 2023 Type of Finding Material Weakness in Internal Control over Compliance Criteria: The Organization must have a process in place to review and approve financial reports, matching and earmarking. Condition: While performing audit procedures, it was noted that two of the two reports selected for testing had no review or approval. These reports are also used to monitor matching and earmarking. Questioned costs: None Context: There were no signs of review or approval over financial reports. Cause: The Organization has not adopted a policy related to reviewing financial reports, matching and earmarking. Effect: This condition increases the possibility that error or irregularities may occur within financial reporting. Repeat Finding: None Recommendation: The Organization should review and approve reports before submitting. Views of Responsible Officials: There is no disagreement with the audit finding. Management will implement a process to review the financial reports that are prepared by staff before submitting the report and will document that review/approval.
Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Older Americans Act Title III Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification Number and Year: 2301MNOASS-00, 2301MNOACM-00, 2301MNOAHD-00, 2301MNOANS-00, 2101MNOAHD-00, 2101MNHDC6-00, 2101MNSSC6-00, 2201MNOAA-00, 2101MNCMC6-00, 2201MNOACM-00, 2201MNOAA-00, & 2201MNOANHD-00 - 2023 Pass-Through Agency: Minnesota Board on Aging Award Period: January 1, 2023 – December 31, 2023 Type of Finding Material Weakness in Internal Control over Compliance Criteria: The Organization must have a process in place to review and approve financial reports, matching and earmarking. Condition: While performing audit procedures, it was noted that two of the two reports selected for testing had no review or approval. These reports are also used to monitor matching and earmarking. Questioned costs: None Context: There were no signs of review or approval over financial reports. Cause: The Organization has not adopted a policy related to reviewing financial reports, matching and earmarking. Effect: This condition increases the possibility that error or irregularities may occur within financial reporting. Repeat Finding: None Recommendation: The Organization should review and approve reports before submitting. Views of Responsible Officials: There is no disagreement with the audit finding. Management will implement a process to review the financial reports that are prepared by staff before submitting the report and will document that review/approval.
Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Older Americans Act Title III Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification Number and Year: 2301MNOASS-00, 2301MNOACM-00, 2301MNOAHD-00, 2301MNOANS-00, 2101MNOAHD-00, 2101MNHDC6-00, 2101MNSSC6-00, 2201MNOAA-00, 2101MNCMC6-00, 2201MNOACM-00, 2201MNOAA-00, & 2201MNOANHD-00 - 2023 Pass-Through Agency: Minnesota Board on Aging Award Period: January 1, 2023 – December 31, 2023 Type of Finding Material Weakness in Internal Control over Compliance Criteria: The Organization must have a process in place to review and approve financial reports, matching and earmarking. Condition: While performing audit procedures, it was noted that two of the two reports selected for testing had no review or approval. These reports are also used to monitor matching and earmarking. Questioned costs: None Context: There were no signs of review or approval over financial reports. Cause: The Organization has not adopted a policy related to reviewing financial reports, matching and earmarking. Effect: This condition increases the possibility that error or irregularities may occur within financial reporting. Repeat Finding: None Recommendation: The Organization should review and approve reports before submitting. Views of Responsible Officials: There is no disagreement with the audit finding. Management will implement a process to review the financial reports that are prepared by staff before submitting the report and will document that review/approval.
Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Older Americans Act Title III Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification Number and Year: 2301MNOASS-00, 2301MNOACM-00, 2301MNOAHD-00, 2301MNOANS-00, 2101MNOAHD-00, 2101MNHDC6-00, 2101MNSSC6-00, 2201MNOAA-00, 2101MNCMC6-00, 2201MNOACM-00, 2201MNOAA-00, & 2201MNOANHD-00 - 2023 Pass-Through Agency: Minnesota Board on Aging Award Period: January 1, 2023 – December 31, 2023 Type of Finding Material Weakness in Internal Control over Compliance Criteria: The Organization must have a process in place to review and approve financial reports, matching and earmarking. Condition: While performing audit procedures, it was noted that two of the two reports selected for testing had no review or approval. These reports are also used to monitor matching and earmarking. Questioned costs: None Context: There were no signs of review or approval over financial reports. Cause: The Organization has not adopted a policy related to reviewing financial reports, matching and earmarking. Effect: This condition increases the possibility that error or irregularities may occur within financial reporting. Repeat Finding: None Recommendation: The Organization should review and approve reports before submitting. Views of Responsible Officials: There is no disagreement with the audit finding. Management will implement a process to review the financial reports that are prepared by staff before submitting the report and will document that review/approval.
Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Older Americans Act Title III Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification Number and Year: 2301MNOASS-00, 2301MNOACM-00, 2301MNOAHD-00, 2301MNOANS-00, 2101MNOAHD-00, 2101MNHDC6-00, 2101MNSSC6-00, 2201MNOAA-00, 2101MNCMC6-00, 2201MNOACM-00, 2201MNOAA-00, & 2201MNOANHD-00 - 2023 Pass-Through Agency: Minnesota Board on Aging Award Period: January 1, 2023 – December 31, 2023 Type of Finding Material Weakness in Internal Control over Compliance Criteria: The Organization must have a process in place to review and approve financial reports, matching and earmarking. Condition: While performing audit procedures, it was noted that two of the two reports selected for testing had no review or approval. These reports are also used to monitor matching and earmarking. Questioned costs: None Context: There were no signs of review or approval over financial reports. Cause: The Organization has not adopted a policy related to reviewing financial reports, matching and earmarking. Effect: This condition increases the possibility that error or irregularities may occur within financial reporting. Repeat Finding: None Recommendation: The Organization should review and approve reports before submitting. Views of Responsible Officials: There is no disagreement with the audit finding. Management will implement a process to review the financial reports that are prepared by staff before submitting the report and will document that review/approval.
Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Older Americans Act Title III Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification Number and Year: 2301MNOASS-00, 2301MNOACM-00, 2301MNOAHD-00, 2301MNOANS-00, 2101MNOAHD-00, 2101MNHDC6-00, 2101MNSSC6-00, 2201MNOAA-00, 2101MNCMC6-00, 2201MNOACM-00, 2201MNOAA-00, & 2201MNOANHD-00 - 2023 Pass-Through Agency: Minnesota Board on Aging Award Period: January 1, 2023 – December 31, 2023 Type of Finding Material Weakness in Internal Control over Compliance Criteria: The Organization must have a process in place to review and approve financial reports, matching and earmarking. Condition: While performing audit procedures, it was noted that two of the two reports selected for testing had no review or approval. These reports are also used to monitor matching and earmarking. Questioned costs: None Context: There were no signs of review or approval over financial reports. Cause: The Organization has not adopted a policy related to reviewing financial reports, matching and earmarking. Effect: This condition increases the possibility that error or irregularities may occur within financial reporting. Repeat Finding: None Recommendation: The Organization should review and approve reports before submitting. Views of Responsible Officials: There is no disagreement with the audit finding. Management will implement a process to review the financial reports that are prepared by staff before submitting the report and will document that review/approval.
Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Older Americans Act Title III Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification Number and Year: 2301MNOASS-00, 2301MNOACM-00, 2301MNOAHD-00, 2301MNOANS-00, 2101MNOAHD-00, 2101MNHDC6-00, 2101MNSSC6-00, 2201MNOAA-00, 2101MNCMC6-00, 2201MNOACM-00, 2201MNOAA-00, & 2201MNOANHD-00 - 2023 Pass-Through Agency: Minnesota Board on Aging Award Period: January 1, 2023 – December 31, 2023 Type of Finding Material Weakness in Internal Control over Compliance Criteria: The Organization must have a process in place to review and approve financial reports, matching and earmarking. Condition: While performing audit procedures, it was noted that two of the two reports selected for testing had no review or approval. These reports are also used to monitor matching and earmarking. Questioned costs: None Context: There were no signs of review or approval over financial reports. Cause: The Organization has not adopted a policy related to reviewing financial reports, matching and earmarking. Effect: This condition increases the possibility that error or irregularities may occur within financial reporting. Repeat Finding: None Recommendation: The Organization should review and approve reports before submitting. Views of Responsible Officials: There is no disagreement with the audit finding. Management will implement a process to review the financial reports that are prepared by staff before submitting the report and will document that review/approval.
Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Older Americans Act Title III Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification Number and Year: 2301MNOASS-00, 2301MNOACM-00, 2301MNOAHD-00, 2301MNOANS-00, 2101MNOAHD-00, 2101MNHDC6-00, 2101MNSSC6-00, 2201MNOAA-00, 2101MNCMC6-00, 2201MNOACM-00, 2201MNOAA-00, & 2201MNOANHD-00 - 2023 Pass-Through Agency: Minnesota Board on Aging Award Period: January 1, 2023 – December 31, 2023 Type of Finding Material Weakness in Internal Control over Compliance Criteria: The Organization must have a process in place to review and approve financial reports, matching and earmarking. Condition: While performing audit procedures, it was noted that two of the two reports selected for testing had no review or approval. These reports are also used to monitor matching and earmarking. Questioned costs: None Context: There were no signs of review or approval over financial reports. Cause: The Organization has not adopted a policy related to reviewing financial reports, matching and earmarking. Effect: This condition increases the possibility that error or irregularities may occur within financial reporting. Repeat Finding: None Recommendation: The Organization should review and approve reports before submitting. Views of Responsible Officials: There is no disagreement with the audit finding. Management will implement a process to review the financial reports that are prepared by staff before submitting the report and will document that review/approval.
Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Older Americans Act Title III Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification Number and Year: 2301MNOASS-00, 2301MNOACM-00, 2301MNOAHD-00, 2301MNOANS-00, 2101MNOAHD-00, 2101MNHDC6-00, 2101MNSSC6-00, 2201MNOAA-00, 2101MNCMC6-00, 2201MNOACM-00, 2201MNOAA-00, & 2201MNOANHD-00 - 2023 Pass-Through Agency: Minnesota Board on Aging Award Period: January 1, 2023 – December 31, 2023 Type of Finding Material Weakness in Internal Control over Compliance Criteria: The Organization must have a process in place to review and approve financial reports, matching and earmarking. Condition: While performing audit procedures, it was noted that two of the two reports selected for testing had no review or approval. These reports are also used to monitor matching and earmarking. Questioned costs: None Context: There were no signs of review or approval over financial reports. Cause: The Organization has not adopted a policy related to reviewing financial reports, matching and earmarking. Effect: This condition increases the possibility that error or irregularities may occur within financial reporting. Repeat Finding: None Recommendation: The Organization should review and approve reports before submitting. Views of Responsible Officials: There is no disagreement with the audit finding. Management will implement a process to review the financial reports that are prepared by staff before submitting the report and will document that review/approval.
Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Older Americans Act Title III Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification Number and Year: 2301MNOASS-00, 2301MNOACM-00, 2301MNOAHD-00, 2301MNOANS-00, 2101MNOAHD-00, 2101MNHDC6-00, 2101MNSSC6-00, 2201MNOAA-00, 2101MNCMC6-00, 2201MNOACM-00, 2201MNOAA-00, & 2201MNOANHD-00 - 2023 Pass-Through Agency: Minnesota Board on Aging Award Period: January 1, 2023 – December 31, 2023 Type of Finding Material Weakness in Internal Control over Compliance Criteria: The Organization must have a process in place to review and approve financial reports, matching and earmarking. Condition: While performing audit procedures, it was noted that two of the two reports selected for testing had no review or approval. These reports are also used to monitor matching and earmarking. Questioned costs: None Context: There were no signs of review or approval over financial reports. Cause: The Organization has not adopted a policy related to reviewing financial reports, matching and earmarking. Effect: This condition increases the possibility that error or irregularities may occur within financial reporting. Repeat Finding: None Recommendation: The Organization should review and approve reports before submitting. Views of Responsible Officials: There is no disagreement with the audit finding. Management will implement a process to review the financial reports that are prepared by staff before submitting the report and will document that review/approval.
Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Older Americans Act Title III Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification Number and Year: 2301MNOASS-00, 2301MNOACM-00, 2301MNOAHD-00, 2301MNOANS-00, 2101MNOAHD-00, 2101MNHDC6-00, 2101MNSSC6-00, 2201MNOAA-00, 2101MNCMC6-00, 2201MNOACM-00, 2201MNOAA-00, & 2201MNOANHD-00 - 2023 Pass-Through Agency: Minnesota Board on Aging Award Period: January 1, 2023 – December 31, 2023 Type of Finding Material Weakness in Internal Control over Compliance Criteria: The Organization must have a process in place to review and approve financial reports, matching and earmarking. Condition: While performing audit procedures, it was noted that two of the two reports selected for testing had no review or approval. These reports are also used to monitor matching and earmarking. Questioned costs: None Context: There were no signs of review or approval over financial reports. Cause: The Organization has not adopted a policy related to reviewing financial reports, matching and earmarking. Effect: This condition increases the possibility that error or irregularities may occur within financial reporting. Repeat Finding: None Recommendation: The Organization should review and approve reports before submitting. Views of Responsible Officials: There is no disagreement with the audit finding. Management will implement a process to review the financial reports that are prepared by staff before submitting the report and will document that review/approval.