FAC Explorer

Audit 341857

FY End
2023-12-31
Total Expended
$1.60M
Findings
8
Programs
10
Organization: Elder Care Services, Inc. (FL)
Year: 2023 Accepted: 2025-02-10
Auditor: Carr Riggs & Ingram LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
522618 2023-002 Significant Deficiency - E
522619 2023-002 Significant Deficiency - E
522620 2023-003 Significant Deficiency Yes L
522621 2023-003 Significant Deficiency Yes L
1099060 2023-002 Significant Deficiency - E
1099061 2023-002 Significant Deficiency - E
1099062 2023-003 Significant Deficiency Yes L
1099063 2023-003 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
94.011 Americorps Seniors Foster Grandparent Program (fgp) 94.011 $514,129 Yes 2
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $273,548 - 0
94.016 Americorps Seniors Senior Companion Program (scp) 94.016 $263,540 Yes 2
94.002 Americorps Seniors Retired and Senior Volunteer Program (rsvp) 94.002 $123,860 - 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $99,449 - 0
93.053 Nutrition Services Incentive Program $61,007 - 0
93.052 Covid-19 National Family Caregiver Support, Title Iii, Part E $27,541 - 0
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $6,675 - 0
97.024 Emergency Food and Shelter National Board Program $5,775 - 0
93.568 Low-Income Home Energy Assistance $1,001 - 0

Contacts

Name Title Type
KLQJMUMR9RL4 Ramona Brookins Auditee
8509215554 Jeannine Busch Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The Schedule was prepared on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimus indirect cost rate on federal awards allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards and state financial assistance includes the federal and state grant activity of Elder Care Services, Inc. The information in the schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Audits of States, Local Governments, and Non-Profit Organizations and Chapter 10.650, Rules of the Auditor General. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the presentation of, the basic financial statements. For purposes of the Schedule, federal awards include all grants, contracts, and similar agreements entered into directly with the federal government and State of Florida and other pass through entities. Elder Care Services, Inc. has obtained Assistance Listing numbers to ensure that all programs have been identified in the schedule. Federal programs with different Assistance Listing numbers that are closely related because they share common compliance requirements are defined as a cluster by the Uniform Guidance.
Title: Interest Earned Accounting Policies: The Schedule was prepared on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimus indirect cost rate on federal awards allowed under the Uniform Guidance. Interest earned on certain grant funds are applied to the applicable program. Therefore, certain grant expenditures may exceed the award amount.
Title: Contingencies Accounting Policies: The Schedule was prepared on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimus indirect cost rate on federal awards allowed under the Uniform Guidance. Grant monies received and disbursed by Elder Care Services, Inc. are subject to review by the grantor agencies. Such audits may result in requests for reimbursement due to disallowed expenditures. Based upon prior experience, Elder Care Services, Inc. does not believe that such disallowance, if any, would have a material effect on the financial position of Elder Care Services, Inc. As of December 31, 2023, there were no material questioned or disallowed costs as a result of grant audits in process or completed.
Title: Noncash Assistance Accounting Policies: The Schedule was prepared on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimus indirect cost rate on federal awards allowed under the Uniform Guidance. Elder Care Services, Inc. did not receive any federal or state noncash assistance for the fiscal year ended December 31, 2023.
Title: Federally Funded Insurance Accounting Policies: The Schedule was prepared on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimus indirect cost rate on federal awards allowed under the Uniform Guidance. The Organization did not receive federally funded insurance during the fiscal year ended December 31, 2023.
Title: Federally Funded Loans Accounting Policies: The Schedule was prepared on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimus indirect cost rate on federal awards allowed under the Uniform Guidance. The Organization has no federally funded loans as of December 31, 2023. No funds were expended in the form of loan or loan guarantees during the fiscal year ended December 31, 2023.

Finding Details

Finding 2023-002
Federal Program Information: Funding Agency: The Corporation for National and Community Service Title: Foster Grandparent/Senior Companion Cluster Assistance Listing Number: 94.011, 94.016 Federal Award Identification number 22SFHFK002, 22SCHFL001 Award Year: 2023 Condition: Based on audit procedures performed, it was determined there were instances that review and approval in internal controls related to the annual income verification had not been documented. The Organization lacks controls over compliance for eligibility for volunteers for annual income verification that would ensure review and approval of eligibility of program volunteers on an annual basis. Criteria: Per 2 CFR section 200.303 – Internal Controls of the Uniform Guidance states that the nonfederal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award 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). Per 45 CFR Part 2551 Subpart D and 45 CFR Part 2552 Subpart D, participants in the Senior Companion/Foster Grandparent Cluster must meet certain income eligibility guidelines, which are updated annually. Questioned costs: No questioned costs. Effect: The Organization could spend federal award monies on stipends provided to ineligible volunteers that would not be detected by controls that are not operating. Cause: The Organization’s staff did not follow eligibility review procedures to ensure the annual review of income eligibility is completed and reviewed. Auditor’s Recommendation: The Auditor recommends the Organization provide training for all program staff for eligibility review procedures and the requirements of document retention and documentation of review and approval. Views of Responsible Officials and Planned Corrective Action: See Management’s Response and Corrective Action Plan beginning on page 47.
Finding 2023-002
Federal Program Information: Funding Agency: The Corporation for National and Community Service Title: Foster Grandparent/Senior Companion Cluster Assistance Listing Number: 94.011, 94.016 Federal Award Identification number 22SFHFK002, 22SCHFL001 Award Year: 2023 Condition: Based on audit procedures performed, it was determined there were instances that review and approval in internal controls related to the annual income verification had not been documented. The Organization lacks controls over compliance for eligibility for volunteers for annual income verification that would ensure review and approval of eligibility of program volunteers on an annual basis. Criteria: Per 2 CFR section 200.303 – Internal Controls of the Uniform Guidance states that the nonfederal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award 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). Per 45 CFR Part 2551 Subpart D and 45 CFR Part 2552 Subpart D, participants in the Senior Companion/Foster Grandparent Cluster must meet certain income eligibility guidelines, which are updated annually. Questioned costs: No questioned costs. Effect: The Organization could spend federal award monies on stipends provided to ineligible volunteers that would not be detected by controls that are not operating. Cause: The Organization’s staff did not follow eligibility review procedures to ensure the annual review of income eligibility is completed and reviewed. Auditor’s Recommendation: The Auditor recommends the Organization provide training for all program staff for eligibility review procedures and the requirements of document retention and documentation of review and approval. Views of Responsible Officials and Planned Corrective Action: See Management’s Response and Corrective Action Plan beginning on page 47.
Finding 2023-003
Federal Program Information: Funding Agency: The Corporation for National and Community Service Title: Foster Grandparent/Senior Companion Cluster Assistance Listing Number: 94.011, 94.016 Federal Award Identification number 22SFHFK002, 22SCHFL001 Award Year: 2023 Condition: Based on audit procedures performed, it was determined that internal controls related to the review and approval of semi-annual programmatic reports had not been documented. Criteria: Per 2 CFR section 200.303 – Internal Controls of the Uniform Guidance states that the nonfederal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award 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). Questioned costs: No questioned costs. Effect: The Organization could unknowingly submit inaccurate information to the Grantor. Cause: The Organization does not have internal controls in place to ensure the review and approval of the programmatic semi-annual reports prior to submission. Auditor’s Recommendation: The Auditor recommends the Organization develop and implement adequate internal controls to ensure reporting is reviewed for accuracy and approval is documented prior to submission. Views of Responsible Officials and Planned Corrective Action: See Management’s Response and Corrective Action Plan beginning on page 47.
Finding 2023-003
Federal Program Information: Funding Agency: The Corporation for National and Community Service Title: Foster Grandparent/Senior Companion Cluster Assistance Listing Number: 94.011, 94.016 Federal Award Identification number 22SFHFK002, 22SCHFL001 Award Year: 2023 Condition: Based on audit procedures performed, it was determined that internal controls related to the review and approval of semi-annual programmatic reports had not been documented. Criteria: Per 2 CFR section 200.303 – Internal Controls of the Uniform Guidance states that the nonfederal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award 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). Questioned costs: No questioned costs. Effect: The Organization could unknowingly submit inaccurate information to the Grantor. Cause: The Organization does not have internal controls in place to ensure the review and approval of the programmatic semi-annual reports prior to submission. Auditor’s Recommendation: The Auditor recommends the Organization develop and implement adequate internal controls to ensure reporting is reviewed for accuracy and approval is documented prior to submission. Views of Responsible Officials and Planned Corrective Action: See Management’s Response and Corrective Action Plan beginning on page 47.
Finding 2023-002
Federal Program Information: Funding Agency: The Corporation for National and Community Service Title: Foster Grandparent/Senior Companion Cluster Assistance Listing Number: 94.011, 94.016 Federal Award Identification number 22SFHFK002, 22SCHFL001 Award Year: 2023 Condition: Based on audit procedures performed, it was determined there were instances that review and approval in internal controls related to the annual income verification had not been documented. The Organization lacks controls over compliance for eligibility for volunteers for annual income verification that would ensure review and approval of eligibility of program volunteers on an annual basis. Criteria: Per 2 CFR section 200.303 – Internal Controls of the Uniform Guidance states that the nonfederal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award 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). Per 45 CFR Part 2551 Subpart D and 45 CFR Part 2552 Subpart D, participants in the Senior Companion/Foster Grandparent Cluster must meet certain income eligibility guidelines, which are updated annually. Questioned costs: No questioned costs. Effect: The Organization could spend federal award monies on stipends provided to ineligible volunteers that would not be detected by controls that are not operating. Cause: The Organization’s staff did not follow eligibility review procedures to ensure the annual review of income eligibility is completed and reviewed. Auditor’s Recommendation: The Auditor recommends the Organization provide training for all program staff for eligibility review procedures and the requirements of document retention and documentation of review and approval. Views of Responsible Officials and Planned Corrective Action: See Management’s Response and Corrective Action Plan beginning on page 47.
Finding 2023-002
Federal Program Information: Funding Agency: The Corporation for National and Community Service Title: Foster Grandparent/Senior Companion Cluster Assistance Listing Number: 94.011, 94.016 Federal Award Identification number 22SFHFK002, 22SCHFL001 Award Year: 2023 Condition: Based on audit procedures performed, it was determined there were instances that review and approval in internal controls related to the annual income verification had not been documented. The Organization lacks controls over compliance for eligibility for volunteers for annual income verification that would ensure review and approval of eligibility of program volunteers on an annual basis. Criteria: Per 2 CFR section 200.303 – Internal Controls of the Uniform Guidance states that the nonfederal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award 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). Per 45 CFR Part 2551 Subpart D and 45 CFR Part 2552 Subpart D, participants in the Senior Companion/Foster Grandparent Cluster must meet certain income eligibility guidelines, which are updated annually. Questioned costs: No questioned costs. Effect: The Organization could spend federal award monies on stipends provided to ineligible volunteers that would not be detected by controls that are not operating. Cause: The Organization’s staff did not follow eligibility review procedures to ensure the annual review of income eligibility is completed and reviewed. Auditor’s Recommendation: The Auditor recommends the Organization provide training for all program staff for eligibility review procedures and the requirements of document retention and documentation of review and approval. Views of Responsible Officials and Planned Corrective Action: See Management’s Response and Corrective Action Plan beginning on page 47.
Finding 2023-003
Federal Program Information: Funding Agency: The Corporation for National and Community Service Title: Foster Grandparent/Senior Companion Cluster Assistance Listing Number: 94.011, 94.016 Federal Award Identification number 22SFHFK002, 22SCHFL001 Award Year: 2023 Condition: Based on audit procedures performed, it was determined that internal controls related to the review and approval of semi-annual programmatic reports had not been documented. Criteria: Per 2 CFR section 200.303 – Internal Controls of the Uniform Guidance states that the nonfederal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award 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). Questioned costs: No questioned costs. Effect: The Organization could unknowingly submit inaccurate information to the Grantor. Cause: The Organization does not have internal controls in place to ensure the review and approval of the programmatic semi-annual reports prior to submission. Auditor’s Recommendation: The Auditor recommends the Organization develop and implement adequate internal controls to ensure reporting is reviewed for accuracy and approval is documented prior to submission. Views of Responsible Officials and Planned Corrective Action: See Management’s Response and Corrective Action Plan beginning on page 47.
Finding 2023-003
Federal Program Information: Funding Agency: The Corporation for National and Community Service Title: Foster Grandparent/Senior Companion Cluster Assistance Listing Number: 94.011, 94.016 Federal Award Identification number 22SFHFK002, 22SCHFL001 Award Year: 2023 Condition: Based on audit procedures performed, it was determined that internal controls related to the review and approval of semi-annual programmatic reports had not been documented. Criteria: Per 2 CFR section 200.303 – Internal Controls of the Uniform Guidance states that the nonfederal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award 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). Questioned costs: No questioned costs. Effect: The Organization could unknowingly submit inaccurate information to the Grantor. Cause: The Organization does not have internal controls in place to ensure the review and approval of the programmatic semi-annual reports prior to submission. Auditor’s Recommendation: The Auditor recommends the Organization develop and implement adequate internal controls to ensure reporting is reviewed for accuracy and approval is documented prior to submission. Views of Responsible Officials and Planned Corrective Action: See Management’s Response and Corrective Action Plan beginning on page 47.