Federal Agency: United States Department of Health and Human Services
Federal Program: Aging Cluster
Federal Assistance Listing Numbers 93.044, 93.045, 93.053
Federal Award Year: 2022-2023
Criteria or specific requirement – Activities allowed or unallowed, allowable costs/cost principles (2
CFR 200.303) The recipient and subrecipient must establish, document, and maintain effective internal
control over the federal award that provides reasonable assurance that the recipient or subrecipient is
managing the federal award in compliance with federal statutes, regulations, and the terms and
conditions of the federal award.
Condition – Expenditures were not reviewed and approved per the Organization's policy.
Cause – The Organization's internal controls were not adequate to ensure individual expenditures
were reviewed and approved.
Effect or Potential Effect – Purchases of goods or services were made that may not have been
obtained in the most effective manner or in compliance with Uniform Guidance.
Questioned Costs – None
Context – A sample of 25 expenditures was tested out of a total population of 837. Approval was not
obtained for four expenditures as required. The sampling methodology used is not and is not intended
to be statistically valid.
Identification as a Repeat Finding – Not a repeat finding.
Recommendation – We recommend the Organization implement additional procedures and policies
to strengthen its processes and controls to ensure all expenditures are reviewed for compliance with
federal statutes, regulations and comply with the terms and conditions of the federal award.
Views of Responsible Officials and Planned Corrective Actions – Management concurs the with
findings and plans to implement the recommendations above. Expenditures are required to be
supported by a purchase order, work order or purchase requisite, along with all receipts. These
requests are reviewed by the Director of Finance and the Executive Director for approval. All
expenditures are then reviewed by the Payroll Manager to ensure proper documentation has been
obtained. The expenditure is then entered into our accounting software, which is then approved by the
Executive Director. These processes have been implemented in 2024 to ensure segregation of duties
and that all transactions and entries into our accounting software are reviewed and approved by either
the Director of Finance and/or the Executive Director. Management identified these issues during the
2024 FY and has implemented new processes or procedures to strengthen our internal controls.
Federal Agency: United States Department of Health and Human Services
Federal Program: Aging Cluster
Federal Assistance Listing Numbers 93.044, 93.045, 93.053
Federal Award Year: 2022-2023
Criteria or specific requirement – Activities allowed or unallowed, allowable costs/cost principles (2
CFR 200.303) The recipient and subrecipient must establish, document, and maintain effective internal
control over the federal award that provides reasonable assurance that the recipient or subrecipient is
managing the federal award in compliance with federal statutes, regulations, and the terms and
conditions of the federal award.
Condition – Expenditures were not reviewed and approved per the Organization's policy.
Cause – The Organization's internal controls were not adequate to ensure individual expenditures
were reviewed and approved.
Effect or Potential Effect – Purchases of goods or services were made that may not have been
obtained in the most effective manner or in compliance with Uniform Guidance.
Questioned Costs – None
Context – A sample of 25 expenditures was tested out of a total population of 837. Approval was not
obtained for four expenditures as required. The sampling methodology used is not and is not intended
to be statistically valid.
Identification as a Repeat Finding – Not a repeat finding.
Recommendation – We recommend the Organization implement additional procedures and policies
to strengthen its processes and controls to ensure all expenditures are reviewed for compliance with
federal statutes, regulations and comply with the terms and conditions of the federal award.
Views of Responsible Officials and Planned Corrective Actions – Management concurs the with
findings and plans to implement the recommendations above. Expenditures are required to be
supported by a purchase order, work order or purchase requisite, along with all receipts. These
requests are reviewed by the Director of Finance and the Executive Director for approval. All
expenditures are then reviewed by the Payroll Manager to ensure proper documentation has been
obtained. The expenditure is then entered into our accounting software, which is then approved by the
Executive Director. These processes have been implemented in 2024 to ensure segregation of duties
and that all transactions and entries into our accounting software are reviewed and approved by either
the Director of Finance and/or the Executive Director. Management identified these issues during the
2024 FY and has implemented new processes or procedures to strengthen our internal controls.
Federal Agency: United States Department of Health and Human Services
Federal Program: Aging Cluster
Federal Assistance Listing Numbers 93.044, 93.045, 93.053
Federal Award Year: 2022-2023
Criteria or specific requirement – Activities allowed or unallowed, allowable costs/cost principles (2
CFR 200.303) The recipient and subrecipient must establish, document, and maintain effective internal
control over the federal award that provides reasonable assurance that the recipient or subrecipient is
managing the federal award in compliance with federal statutes, regulations, and the terms and
conditions of the federal award.
Condition – Expenditures were not reviewed and approved per the Organization's policy.
Cause – The Organization's internal controls were not adequate to ensure individual expenditures
were reviewed and approved.
Effect or Potential Effect – Purchases of goods or services were made that may not have been
obtained in the most effective manner or in compliance with Uniform Guidance.
Questioned Costs – None
Context – A sample of 25 expenditures was tested out of a total population of 837. Approval was not
obtained for four expenditures as required. The sampling methodology used is not and is not intended
to be statistically valid.
Identification as a Repeat Finding – Not a repeat finding.
Recommendation – We recommend the Organization implement additional procedures and policies
to strengthen its processes and controls to ensure all expenditures are reviewed for compliance with
federal statutes, regulations and comply with the terms and conditions of the federal award.
Views of Responsible Officials and Planned Corrective Actions – Management concurs the with
findings and plans to implement the recommendations above. Expenditures are required to be
supported by a purchase order, work order or purchase requisite, along with all receipts. These
requests are reviewed by the Director of Finance and the Executive Director for approval. All
expenditures are then reviewed by the Payroll Manager to ensure proper documentation has been
obtained. The expenditure is then entered into our accounting software, which is then approved by the
Executive Director. These processes have been implemented in 2024 to ensure segregation of duties
and that all transactions and entries into our accounting software are reviewed and approved by either
the Director of Finance and/or the Executive Director. Management identified these issues during the
2024 FY and has implemented new processes or procedures to strengthen our internal controls.
Federal Agency: United States Department of Health and Human Services
Federal Program: Aging Cluster
Federal Assistance Listing Numbers 93.044, 93.045, 93.053
Federal Award Year: 2022-2023
Criteria or specific requirement – Activities allowed or unallowed, allowable costs/cost principles (2
CFR 200.303) The recipient and subrecipient must establish, document, and maintain effective internal
control over the federal award that provides reasonable assurance that the recipient or subrecipient is
managing the federal award in compliance with federal statutes, regulations, and the terms and
conditions of the federal award.
Condition – Expenditures were not reviewed and approved per the Organization's policy.
Cause – The Organization's internal controls were not adequate to ensure individual expenditures
were reviewed and approved.
Effect or Potential Effect – Purchases of goods or services were made that may not have been
obtained in the most effective manner or in compliance with Uniform Guidance.
Questioned Costs – None
Context – A sample of 25 expenditures was tested out of a total population of 837. Approval was not
obtained for four expenditures as required. The sampling methodology used is not and is not intended
to be statistically valid.
Identification as a Repeat Finding – Not a repeat finding.
Recommendation – We recommend the Organization implement additional procedures and policies
to strengthen its processes and controls to ensure all expenditures are reviewed for compliance with
federal statutes, regulations and comply with the terms and conditions of the federal award.
Views of Responsible Officials and Planned Corrective Actions – Management concurs the with
findings and plans to implement the recommendations above. Expenditures are required to be
supported by a purchase order, work order or purchase requisite, along with all receipts. These
requests are reviewed by the Director of Finance and the Executive Director for approval. All
expenditures are then reviewed by the Payroll Manager to ensure proper documentation has been
obtained. The expenditure is then entered into our accounting software, which is then approved by the
Executive Director. These processes have been implemented in 2024 to ensure segregation of duties
and that all transactions and entries into our accounting software are reviewed and approved by either
the Director of Finance and/or the Executive Director. Management identified these issues during the
2024 FY and has implemented new processes or procedures to strengthen our internal controls.
Federal Agency: United States Department of Health and Human Services
Federal Program: Aging Cluster
Federal Assistance Listing Numbers 93.044, 93.045, 93.053
Federal Award Year: 2022-2023
Criteria or specific requirement – Activities allowed or unallowed, allowable costs/cost principles (2
CFR 200.303) The recipient and subrecipient must establish, document, and maintain effective internal
control over the federal award that provides reasonable assurance that the recipient or subrecipient is
managing the federal award in compliance with federal statutes, regulations, and the terms and
conditions of the federal award.
Condition – Expenditures were not reviewed and approved per the Organization's policy.
Cause – The Organization's internal controls were not adequate to ensure individual expenditures
were reviewed and approved.
Effect or Potential Effect – Purchases of goods or services were made that may not have been
obtained in the most effective manner or in compliance with Uniform Guidance.
Questioned Costs – None
Context – A sample of 25 expenditures was tested out of a total population of 837. Approval was not
obtained for four expenditures as required. The sampling methodology used is not and is not intended
to be statistically valid.
Identification as a Repeat Finding – Not a repeat finding.
Recommendation – We recommend the Organization implement additional procedures and policies
to strengthen its processes and controls to ensure all expenditures are reviewed for compliance with
federal statutes, regulations and comply with the terms and conditions of the federal award.
Views of Responsible Officials and Planned Corrective Actions – Management concurs the with
findings and plans to implement the recommendations above. Expenditures are required to be
supported by a purchase order, work order or purchase requisite, along with all receipts. These
requests are reviewed by the Director of Finance and the Executive Director for approval. All
expenditures are then reviewed by the Payroll Manager to ensure proper documentation has been
obtained. The expenditure is then entered into our accounting software, which is then approved by the
Executive Director. These processes have been implemented in 2024 to ensure segregation of duties
and that all transactions and entries into our accounting software are reviewed and approved by either
the Director of Finance and/or the Executive Director. Management identified these issues during the
2024 FY and has implemented new processes or procedures to strengthen our internal controls.
Federal Agency: United States Department of Health and Human Services
Federal Program: Aging Cluster
Federal Assistance Listing Numbers 93.044, 93.045, 93.053
Federal Award Year: 2022-2023
Criteria or specific requirement – Activities allowed or unallowed, allowable costs/cost principles (2
CFR 200.303) The recipient and subrecipient must establish, document, and maintain effective internal
control over the federal award that provides reasonable assurance that the recipient or subrecipient is
managing the federal award in compliance with federal statutes, regulations, and the terms and
conditions of the federal award.
Condition – Expenditures were not reviewed and approved per the Organization's policy.
Cause – The Organization's internal controls were not adequate to ensure individual expenditures
were reviewed and approved.
Effect or Potential Effect – Purchases of goods or services were made that may not have been
obtained in the most effective manner or in compliance with Uniform Guidance.
Questioned Costs – None
Context – A sample of 25 expenditures was tested out of a total population of 837. Approval was not
obtained for four expenditures as required. The sampling methodology used is not and is not intended
to be statistically valid.
Identification as a Repeat Finding – Not a repeat finding.
Recommendation – We recommend the Organization implement additional procedures and policies
to strengthen its processes and controls to ensure all expenditures are reviewed for compliance with
federal statutes, regulations and comply with the terms and conditions of the federal award.
Views of Responsible Officials and Planned Corrective Actions – Management concurs the with
findings and plans to implement the recommendations above. Expenditures are required to be
supported by a purchase order, work order or purchase requisite, along with all receipts. These
requests are reviewed by the Director of Finance and the Executive Director for approval. All
expenditures are then reviewed by the Payroll Manager to ensure proper documentation has been
obtained. The expenditure is then entered into our accounting software, which is then approved by the
Executive Director. These processes have been implemented in 2024 to ensure segregation of duties
and that all transactions and entries into our accounting software are reviewed and approved by either
the Director of Finance and/or the Executive Director. Management identified these issues during the
2024 FY and has implemented new processes or procedures to strengthen our internal controls.
Federal Agency: United States Department of Health and Human Services
Federal Program: Aging Cluster
Federal Assistance Listing Numbers 93.044, 93.045, 93.053
Federal Award Year: 2022-2023
Criteria or specific requirement – Activities allowed or unallowed, allowable costs/cost principles (2
CFR 200.303) The recipient and subrecipient must establish, document, and maintain effective internal
control over the federal award that provides reasonable assurance that the recipient or subrecipient is
managing the federal award in compliance with federal statutes, regulations, and the terms and
conditions of the federal award.
Condition – Expenditures were not reviewed and approved per the Organization's policy.
Cause – The Organization's internal controls were not adequate to ensure individual expenditures
were reviewed and approved.
Effect or Potential Effect – Purchases of goods or services were made that may not have been
obtained in the most effective manner or in compliance with Uniform Guidance.
Questioned Costs – None
Context – A sample of 25 expenditures was tested out of a total population of 837. Approval was not
obtained for four expenditures as required. The sampling methodology used is not and is not intended
to be statistically valid.
Identification as a Repeat Finding – Not a repeat finding.
Recommendation – We recommend the Organization implement additional procedures and policies
to strengthen its processes and controls to ensure all expenditures are reviewed for compliance with
federal statutes, regulations and comply with the terms and conditions of the federal award.
Views of Responsible Officials and Planned Corrective Actions – Management concurs the with
findings and plans to implement the recommendations above. Expenditures are required to be
supported by a purchase order, work order or purchase requisite, along with all receipts. These
requests are reviewed by the Director of Finance and the Executive Director for approval. All
expenditures are then reviewed by the Payroll Manager to ensure proper documentation has been
obtained. The expenditure is then entered into our accounting software, which is then approved by the
Executive Director. These processes have been implemented in 2024 to ensure segregation of duties
and that all transactions and entries into our accounting software are reviewed and approved by either
the Director of Finance and/or the Executive Director. Management identified these issues during the
2024 FY and has implemented new processes or procedures to strengthen our internal controls.
Federal Agency: United States Department of Health and Human Services
Federal Program: Aging Cluster
Federal Assistance Listing Numbers 93.044, 93.045, 93.053
Federal Award Year: 2022-2023
Criteria or specific requirement – Activities allowed or unallowed, allowable costs/cost principles (2
CFR 200.303) The recipient and subrecipient must establish, document, and maintain effective internal
control over the federal award that provides reasonable assurance that the recipient or subrecipient is
managing the federal award in compliance with federal statutes, regulations, and the terms and
conditions of the federal award.
Condition – Expenditures were not reviewed and approved per the Organization's policy.
Cause – The Organization's internal controls were not adequate to ensure individual expenditures
were reviewed and approved.
Effect or Potential Effect – Purchases of goods or services were made that may not have been
obtained in the most effective manner or in compliance with Uniform Guidance.
Questioned Costs – None
Context – A sample of 25 expenditures was tested out of a total population of 837. Approval was not
obtained for four expenditures as required. The sampling methodology used is not and is not intended
to be statistically valid.
Identification as a Repeat Finding – Not a repeat finding.
Recommendation – We recommend the Organization implement additional procedures and policies
to strengthen its processes and controls to ensure all expenditures are reviewed for compliance with
federal statutes, regulations and comply with the terms and conditions of the federal award.
Views of Responsible Officials and Planned Corrective Actions – Management concurs the with
findings and plans to implement the recommendations above. Expenditures are required to be
supported by a purchase order, work order or purchase requisite, along with all receipts. These
requests are reviewed by the Director of Finance and the Executive Director for approval. All
expenditures are then reviewed by the Payroll Manager to ensure proper documentation has been
obtained. The expenditure is then entered into our accounting software, which is then approved by the
Executive Director. These processes have been implemented in 2024 to ensure segregation of duties
and that all transactions and entries into our accounting software are reviewed and approved by either
the Director of Finance and/or the Executive Director. Management identified these issues during the
2024 FY and has implemented new processes or procedures to strengthen our internal controls.
Federal Agency: United States Department of Health and Human Services
Federal Program: Aging Cluster
Federal Assistance Listing Numbers 93.044, 93.045, 93.053
Federal Award Year: 2022-2023
Criteria or specific requirement – Activities allowed or unallowed, allowable costs/cost principles (2
CFR 200.303) The recipient and subrecipient must establish, document, and maintain effective internal
control over the federal award that provides reasonable assurance that the recipient or subrecipient is
managing the federal award in compliance with federal statutes, regulations, and the terms and
conditions of the federal award.
Condition – Expenditures were not reviewed and approved per the Organization's policy.
Cause – The Organization's internal controls were not adequate to ensure individual expenditures
were reviewed and approved.
Effect or Potential Effect – Purchases of goods or services were made that may not have been
obtained in the most effective manner or in compliance with Uniform Guidance.
Questioned Costs – None
Context – A sample of 25 expenditures was tested out of a total population of 837. Approval was not
obtained for four expenditures as required. The sampling methodology used is not and is not intended
to be statistically valid.
Identification as a Repeat Finding – Not a repeat finding.
Recommendation – We recommend the Organization implement additional procedures and policies
to strengthen its processes and controls to ensure all expenditures are reviewed for compliance with
federal statutes, regulations and comply with the terms and conditions of the federal award.
Views of Responsible Officials and Planned Corrective Actions – Management concurs the with
findings and plans to implement the recommendations above. Expenditures are required to be
supported by a purchase order, work order or purchase requisite, along with all receipts. These
requests are reviewed by the Director of Finance and the Executive Director for approval. All
expenditures are then reviewed by the Payroll Manager to ensure proper documentation has been
obtained. The expenditure is then entered into our accounting software, which is then approved by the
Executive Director. These processes have been implemented in 2024 to ensure segregation of duties
and that all transactions and entries into our accounting software are reviewed and approved by either
the Director of Finance and/or the Executive Director. Management identified these issues during the
2024 FY and has implemented new processes or procedures to strengthen our internal controls.
Federal Agency: United States Department of Health and Human Services
Federal Program: Aging Cluster
Federal Assistance Listing Numbers 93.044, 93.045, 93.053
Federal Award Year: 2022-2023
Criteria or specific requirement – Activities allowed or unallowed, allowable costs/cost principles (2
CFR 200.303) The recipient and subrecipient must establish, document, and maintain effective internal
control over the federal award that provides reasonable assurance that the recipient or subrecipient is
managing the federal award in compliance with federal statutes, regulations, and the terms and
conditions of the federal award.
Condition – Expenditures were not reviewed and approved per the Organization's policy.
Cause – The Organization's internal controls were not adequate to ensure individual expenditures
were reviewed and approved.
Effect or Potential Effect – Purchases of goods or services were made that may not have been
obtained in the most effective manner or in compliance with Uniform Guidance.
Questioned Costs – None
Context – A sample of 25 expenditures was tested out of a total population of 837. Approval was not
obtained for four expenditures as required. The sampling methodology used is not and is not intended
to be statistically valid.
Identification as a Repeat Finding – Not a repeat finding.
Recommendation – We recommend the Organization implement additional procedures and policies
to strengthen its processes and controls to ensure all expenditures are reviewed for compliance with
federal statutes, regulations and comply with the terms and conditions of the federal award.
Views of Responsible Officials and Planned Corrective Actions – Management concurs the with
findings and plans to implement the recommendations above. Expenditures are required to be
supported by a purchase order, work order or purchase requisite, along with all receipts. These
requests are reviewed by the Director of Finance and the Executive Director for approval. All
expenditures are then reviewed by the Payroll Manager to ensure proper documentation has been
obtained. The expenditure is then entered into our accounting software, which is then approved by the
Executive Director. These processes have been implemented in 2024 to ensure segregation of duties
and that all transactions and entries into our accounting software are reviewed and approved by either
the Director of Finance and/or the Executive Director. Management identified these issues during the
2024 FY and has implemented new processes or procedures to strengthen our internal controls.