Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Finding 2023-002: Subrecipient Monitoring
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: 93.044, 93.045, 93.053, 93.052
Program Title: Title III - B Supportive Services and Senior Centers, Title III - C Nutrition Services, Nutrition Services Incentive Program, and Title III - E National Family Caregiver Support
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: 2301PROASS, 2301PROACM, 2301PROANS, 2301PROAFC
Name of Federal Agency: U.S. Department of Health and Human Services (HHS)
Name of Pass-through Entity: N/A
Criteria:
45 CFR Sections 1321.11(b) and 1321.17(f)(9), the State Agency is required to develop policies governing all aspects of programs operated under the State Plan and to monitor their implementation, including assessing performance for quality and effectiveness and specifying data system requirements to collect necessary and appropriate data. The policies developed by the State agency shall address the way the State agency will monitor the performance of all programs and activities initiated under this part for
quality and effectiveness.
Statement of Condition:
OAE requires the monitoring process of 100% of the population of the subrecipients of federal funds, at least once a year. During the year ended September 30, 2023, the OAE distributed federal funds to 118 subrecipients. However, the subrecipients subjected to formal monitoring were only thirteen (13) or 11%.
Cause of Condition:
For the year ended September 30, 2023, the OAE had inefficient policies and procedures manuals that prevented the full monitoring of all centers. In order to improve efficiency, the OAE subsequently implemented a new risk assessment in April 2024 that will allow the centers to be monitored in a shorter time.
Effect of Condition:
The failure to monitor subrecipients may lead to inappropriate use of funds by the subrecipients, and the disallowance of such costs by the federal agencies.
Questioned Costs:
None.
Prior year finding: 2022-002
Recommendation:
OAE should review the design of the internal policies according to the available resources and modify what is established in the State Plan regarding the monitoring of subrecipients. The monitoring processes should be designed to ensure that the grants were used properly, and all supporting documents were properly assembled and stored. Best practices on subrecipients monitoring should be searched and evaluated for implementation.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 39 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Finding 2023-002: Subrecipient Monitoring
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: 93.044, 93.045, 93.053, 93.052
Program Title: Title III - B Supportive Services and Senior Centers, Title III - C Nutrition Services, Nutrition Services Incentive Program, and Title III - E National Family Caregiver Support
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: 2301PROASS, 2301PROACM, 2301PROANS, 2301PROAFC
Name of Federal Agency: U.S. Department of Health and Human Services (HHS)
Name of Pass-through Entity: N/A
Criteria:
45 CFR Sections 1321.11(b) and 1321.17(f)(9), the State Agency is required to develop policies governing all aspects of programs operated under the State Plan and to monitor their implementation, including assessing performance for quality and effectiveness and specifying data system requirements to collect necessary and appropriate data. The policies developed by the State agency shall address the way the State agency will monitor the performance of all programs and activities initiated under this part for
quality and effectiveness.
Statement of Condition:
OAE requires the monitoring process of 100% of the population of the subrecipients of federal funds, at least once a year. During the year ended September 30, 2023, the OAE distributed federal funds to 118 subrecipients. However, the subrecipients subjected to formal monitoring were only thirteen (13) or 11%.
Cause of Condition:
For the year ended September 30, 2023, the OAE had inefficient policies and procedures manuals that prevented the full monitoring of all centers. In order to improve efficiency, the OAE subsequently implemented a new risk assessment in April 2024 that will allow the centers to be monitored in a shorter time.
Effect of Condition:
The failure to monitor subrecipients may lead to inappropriate use of funds by the subrecipients, and the disallowance of such costs by the federal agencies.
Questioned Costs:
None.
Prior year finding: 2022-002
Recommendation:
OAE should review the design of the internal policies according to the available resources and modify what is established in the State Plan regarding the monitoring of subrecipients. The monitoring processes should be designed to ensure that the grants were used properly, and all supporting documents were properly assembled and stored. Best practices on subrecipients monitoring should be searched and evaluated for implementation.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 39 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Finding 2023-002: Subrecipient Monitoring
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: 93.044, 93.045, 93.053, 93.052
Program Title: Title III - B Supportive Services and Senior Centers, Title III - C Nutrition Services, Nutrition Services Incentive Program, and Title III - E National Family Caregiver Support
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: 2301PROASS, 2301PROACM, 2301PROANS, 2301PROAFC
Name of Federal Agency: U.S. Department of Health and Human Services (HHS)
Name of Pass-through Entity: N/A
Criteria:
45 CFR Sections 1321.11(b) and 1321.17(f)(9), the State Agency is required to develop policies governing all aspects of programs operated under the State Plan and to monitor their implementation, including assessing performance for quality and effectiveness and specifying data system requirements to collect necessary and appropriate data. The policies developed by the State agency shall address the way the State agency will monitor the performance of all programs and activities initiated under this part for
quality and effectiveness.
Statement of Condition:
OAE requires the monitoring process of 100% of the population of the subrecipients of federal funds, at least once a year. During the year ended September 30, 2023, the OAE distributed federal funds to 118 subrecipients. However, the subrecipients subjected to formal monitoring were only thirteen (13) or 11%.
Cause of Condition:
For the year ended September 30, 2023, the OAE had inefficient policies and procedures manuals that prevented the full monitoring of all centers. In order to improve efficiency, the OAE subsequently implemented a new risk assessment in April 2024 that will allow the centers to be monitored in a shorter time.
Effect of Condition:
The failure to monitor subrecipients may lead to inappropriate use of funds by the subrecipients, and the disallowance of such costs by the federal agencies.
Questioned Costs:
None.
Prior year finding: 2022-002
Recommendation:
OAE should review the design of the internal policies according to the available resources and modify what is established in the State Plan regarding the monitoring of subrecipients. The monitoring processes should be designed to ensure that the grants were used properly, and all supporting documents were properly assembled and stored. Best practices on subrecipients monitoring should be searched and evaluated for implementation.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 39 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Finding 2023-002: Subrecipient Monitoring
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: 93.044, 93.045, 93.053, 93.052
Program Title: Title III - B Supportive Services and Senior Centers, Title III - C Nutrition Services, Nutrition Services Incentive Program, and Title III - E National Family Caregiver Support
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: 2301PROASS, 2301PROACM, 2301PROANS, 2301PROAFC
Name of Federal Agency: U.S. Department of Health and Human Services (HHS)
Name of Pass-through Entity: N/A
Criteria:
45 CFR Sections 1321.11(b) and 1321.17(f)(9), the State Agency is required to develop policies governing all aspects of programs operated under the State Plan and to monitor their implementation, including assessing performance for quality and effectiveness and specifying data system requirements to collect necessary and appropriate data. The policies developed by the State agency shall address the way the State agency will monitor the performance of all programs and activities initiated under this part for
quality and effectiveness.
Statement of Condition:
OAE requires the monitoring process of 100% of the population of the subrecipients of federal funds, at least once a year. During the year ended September 30, 2023, the OAE distributed federal funds to 118 subrecipients. However, the subrecipients subjected to formal monitoring were only thirteen (13) or 11%.
Cause of Condition:
For the year ended September 30, 2023, the OAE had inefficient policies and procedures manuals that prevented the full monitoring of all centers. In order to improve efficiency, the OAE subsequently implemented a new risk assessment in April 2024 that will allow the centers to be monitored in a shorter time.
Effect of Condition:
The failure to monitor subrecipients may lead to inappropriate use of funds by the subrecipients, and the disallowance of such costs by the federal agencies.
Questioned Costs:
None.
Prior year finding: 2022-002
Recommendation:
OAE should review the design of the internal policies according to the available resources and modify what is established in the State Plan regarding the monitoring of subrecipients. The monitoring processes should be designed to ensure that the grants were used properly, and all supporting documents were properly assembled and stored. Best practices on subrecipients monitoring should be searched and evaluated for implementation.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 39 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Finding 2023-002: Subrecipient Monitoring
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: 93.044, 93.045, 93.053, 93.052
Program Title: Title III - B Supportive Services and Senior Centers, Title III - C Nutrition Services, Nutrition Services Incentive Program, and Title III - E National Family Caregiver Support
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: 2301PROASS, 2301PROACM, 2301PROANS, 2301PROAFC
Name of Federal Agency: U.S. Department of Health and Human Services (HHS)
Name of Pass-through Entity: N/A
Criteria:
45 CFR Sections 1321.11(b) and 1321.17(f)(9), the State Agency is required to develop policies governing all aspects of programs operated under the State Plan and to monitor their implementation, including assessing performance for quality and effectiveness and specifying data system requirements to collect necessary and appropriate data. The policies developed by the State agency shall address the way the State agency will monitor the performance of all programs and activities initiated under this part for
quality and effectiveness.
Statement of Condition:
OAE requires the monitoring process of 100% of the population of the subrecipients of federal funds, at least once a year. During the year ended September 30, 2023, the OAE distributed federal funds to 118 subrecipients. However, the subrecipients subjected to formal monitoring were only thirteen (13) or 11%.
Cause of Condition:
For the year ended September 30, 2023, the OAE had inefficient policies and procedures manuals that prevented the full monitoring of all centers. In order to improve efficiency, the OAE subsequently implemented a new risk assessment in April 2024 that will allow the centers to be monitored in a shorter time.
Effect of Condition:
The failure to monitor subrecipients may lead to inappropriate use of funds by the subrecipients, and the disallowance of such costs by the federal agencies.
Questioned Costs:
None.
Prior year finding: 2022-002
Recommendation:
OAE should review the design of the internal policies according to the available resources and modify what is established in the State Plan regarding the monitoring of subrecipients. The monitoring processes should be designed to ensure that the grants were used properly, and all supporting documents were properly assembled and stored. Best practices on subrecipients monitoring should be searched and evaluated for implementation.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 39 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Finding 2023-002: Subrecipient Monitoring
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: 93.044, 93.045, 93.053, 93.052
Program Title: Title III - B Supportive Services and Senior Centers, Title III - C Nutrition Services, Nutrition Services Incentive Program, and Title III - E National Family Caregiver Support
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: 2301PROASS, 2301PROACM, 2301PROANS, 2301PROAFC
Name of Federal Agency: U.S. Department of Health and Human Services (HHS)
Name of Pass-through Entity: N/A
Criteria:
45 CFR Sections 1321.11(b) and 1321.17(f)(9), the State Agency is required to develop policies governing all aspects of programs operated under the State Plan and to monitor their implementation, including assessing performance for quality and effectiveness and specifying data system requirements to collect necessary and appropriate data. The policies developed by the State agency shall address the way the State agency will monitor the performance of all programs and activities initiated under this part for
quality and effectiveness.
Statement of Condition:
OAE requires the monitoring process of 100% of the population of the subrecipients of federal funds, at least once a year. During the year ended September 30, 2023, the OAE distributed federal funds to 118 subrecipients. However, the subrecipients subjected to formal monitoring were only thirteen (13) or 11%.
Cause of Condition:
For the year ended September 30, 2023, the OAE had inefficient policies and procedures manuals that prevented the full monitoring of all centers. In order to improve efficiency, the OAE subsequently implemented a new risk assessment in April 2024 that will allow the centers to be monitored in a shorter time.
Effect of Condition:
The failure to monitor subrecipients may lead to inappropriate use of funds by the subrecipients, and the disallowance of such costs by the federal agencies.
Questioned Costs:
None.
Prior year finding: 2022-002
Recommendation:
OAE should review the design of the internal policies according to the available resources and modify what is established in the State Plan regarding the monitoring of subrecipients. The monitoring processes should be designed to ensure that the grants were used properly, and all supporting documents were properly assembled and stored. Best practices on subrecipients monitoring should be searched and evaluated for implementation.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 39 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Finding 2023-002: Subrecipient Monitoring
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: 93.044, 93.045, 93.053, 93.052
Program Title: Title III - B Supportive Services and Senior Centers, Title III - C Nutrition Services, Nutrition Services Incentive Program, and Title III - E National Family Caregiver Support
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: 2301PROASS, 2301PROACM, 2301PROANS, 2301PROAFC
Name of Federal Agency: U.S. Department of Health and Human Services (HHS)
Name of Pass-through Entity: N/A
Criteria:
45 CFR Sections 1321.11(b) and 1321.17(f)(9), the State Agency is required to develop policies governing all aspects of programs operated under the State Plan and to monitor their implementation, including assessing performance for quality and effectiveness and specifying data system requirements to collect necessary and appropriate data. The policies developed by the State agency shall address the way the State agency will monitor the performance of all programs and activities initiated under this part for
quality and effectiveness.
Statement of Condition:
OAE requires the monitoring process of 100% of the population of the subrecipients of federal funds, at least once a year. During the year ended September 30, 2023, the OAE distributed federal funds to 118 subrecipients. However, the subrecipients subjected to formal monitoring were only thirteen (13) or 11%.
Cause of Condition:
For the year ended September 30, 2023, the OAE had inefficient policies and procedures manuals that prevented the full monitoring of all centers. In order to improve efficiency, the OAE subsequently implemented a new risk assessment in April 2024 that will allow the centers to be monitored in a shorter time.
Effect of Condition:
The failure to monitor subrecipients may lead to inappropriate use of funds by the subrecipients, and the disallowance of such costs by the federal agencies.
Questioned Costs:
None.
Prior year finding: 2022-002
Recommendation:
OAE should review the design of the internal policies according to the available resources and modify what is established in the State Plan regarding the monitoring of subrecipients. The monitoring processes should be designed to ensure that the grants were used properly, and all supporting documents were properly assembled and stored. Best practices on subrecipients monitoring should be searched and evaluated for implementation.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 39 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Finding 2023-002: Subrecipient Monitoring
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: 93.044, 93.045, 93.053, 93.052
Program Title: Title III - B Supportive Services and Senior Centers, Title III - C Nutrition Services, Nutrition Services Incentive Program, and Title III - E National Family Caregiver Support
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: 2301PROASS, 2301PROACM, 2301PROANS, 2301PROAFC
Name of Federal Agency: U.S. Department of Health and Human Services (HHS)
Name of Pass-through Entity: N/A
Criteria:
45 CFR Sections 1321.11(b) and 1321.17(f)(9), the State Agency is required to develop policies governing all aspects of programs operated under the State Plan and to monitor their implementation, including assessing performance for quality and effectiveness and specifying data system requirements to collect necessary and appropriate data. The policies developed by the State agency shall address the way the State agency will monitor the performance of all programs and activities initiated under this part for
quality and effectiveness.
Statement of Condition:
OAE requires the monitoring process of 100% of the population of the subrecipients of federal funds, at least once a year. During the year ended September 30, 2023, the OAE distributed federal funds to 118 subrecipients. However, the subrecipients subjected to formal monitoring were only thirteen (13) or 11%.
Cause of Condition:
For the year ended September 30, 2023, the OAE had inefficient policies and procedures manuals that prevented the full monitoring of all centers. In order to improve efficiency, the OAE subsequently implemented a new risk assessment in April 2024 that will allow the centers to be monitored in a shorter time.
Effect of Condition:
The failure to monitor subrecipients may lead to inappropriate use of funds by the subrecipients, and the disallowance of such costs by the federal agencies.
Questioned Costs:
None.
Prior year finding: 2022-002
Recommendation:
OAE should review the design of the internal policies according to the available resources and modify what is established in the State Plan regarding the monitoring of subrecipients. The monitoring processes should be designed to ensure that the grants were used properly, and all supporting documents were properly assembled and stored. Best practices on subrecipients monitoring should be searched and evaluated for implementation.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 39 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Finding 2023-002: Subrecipient Monitoring
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: 93.044, 93.045, 93.053, 93.052
Program Title: Title III - B Supportive Services and Senior Centers, Title III - C Nutrition Services, Nutrition Services Incentive Program, and Title III - E National Family Caregiver Support
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: 2301PROASS, 2301PROACM, 2301PROANS, 2301PROAFC
Name of Federal Agency: U.S. Department of Health and Human Services (HHS)
Name of Pass-through Entity: N/A
Criteria:
45 CFR Sections 1321.11(b) and 1321.17(f)(9), the State Agency is required to develop policies governing all aspects of programs operated under the State Plan and to monitor their implementation, including assessing performance for quality and effectiveness and specifying data system requirements to collect necessary and appropriate data. The policies developed by the State agency shall address the way the State agency will monitor the performance of all programs and activities initiated under this part for
quality and effectiveness.
Statement of Condition:
OAE requires the monitoring process of 100% of the population of the subrecipients of federal funds, at least once a year. During the year ended September 30, 2023, the OAE distributed federal funds to 118 subrecipients. However, the subrecipients subjected to formal monitoring were only thirteen (13) or 11%.
Cause of Condition:
For the year ended September 30, 2023, the OAE had inefficient policies and procedures manuals that prevented the full monitoring of all centers. In order to improve efficiency, the OAE subsequently implemented a new risk assessment in April 2024 that will allow the centers to be monitored in a shorter time.
Effect of Condition:
The failure to monitor subrecipients may lead to inappropriate use of funds by the subrecipients, and the disallowance of such costs by the federal agencies.
Questioned Costs:
None.
Prior year finding: 2022-002
Recommendation:
OAE should review the design of the internal policies according to the available resources and modify what is established in the State Plan regarding the monitoring of subrecipients. The monitoring processes should be designed to ensure that the grants were used properly, and all supporting documents were properly assembled and stored. Best practices on subrecipients monitoring should be searched and evaluated for implementation.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 39 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Finding 2023-002: Subrecipient Monitoring
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: 93.044, 93.045, 93.053, 93.052
Program Title: Title III - B Supportive Services and Senior Centers, Title III - C Nutrition Services, Nutrition Services Incentive Program, and Title III - E National Family Caregiver Support
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: 2301PROASS, 2301PROACM, 2301PROANS, 2301PROAFC
Name of Federal Agency: U.S. Department of Health and Human Services (HHS)
Name of Pass-through Entity: N/A
Criteria:
45 CFR Sections 1321.11(b) and 1321.17(f)(9), the State Agency is required to develop policies governing all aspects of programs operated under the State Plan and to monitor their implementation, including assessing performance for quality and effectiveness and specifying data system requirements to collect necessary and appropriate data. The policies developed by the State agency shall address the way the State agency will monitor the performance of all programs and activities initiated under this part for
quality and effectiveness.
Statement of Condition:
OAE requires the monitoring process of 100% of the population of the subrecipients of federal funds, at least once a year. During the year ended September 30, 2023, the OAE distributed federal funds to 118 subrecipients. However, the subrecipients subjected to formal monitoring were only thirteen (13) or 11%.
Cause of Condition:
For the year ended September 30, 2023, the OAE had inefficient policies and procedures manuals that prevented the full monitoring of all centers. In order to improve efficiency, the OAE subsequently implemented a new risk assessment in April 2024 that will allow the centers to be monitored in a shorter time.
Effect of Condition:
The failure to monitor subrecipients may lead to inappropriate use of funds by the subrecipients, and the disallowance of such costs by the federal agencies.
Questioned Costs:
None.
Prior year finding: 2022-002
Recommendation:
OAE should review the design of the internal policies according to the available resources and modify what is established in the State Plan regarding the monitoring of subrecipients. The monitoring processes should be designed to ensure that the grants were used properly, and all supporting documents were properly assembled and stored. Best practices on subrecipients monitoring should be searched and evaluated for implementation.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 39 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Finding 2023-002: Subrecipient Monitoring
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: 93.044, 93.045, 93.053, 93.052
Program Title: Title III - B Supportive Services and Senior Centers, Title III - C Nutrition Services, Nutrition Services Incentive Program, and Title III - E National Family Caregiver Support
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: 2301PROASS, 2301PROACM, 2301PROANS, 2301PROAFC
Name of Federal Agency: U.S. Department of Health and Human Services (HHS)
Name of Pass-through Entity: N/A
Criteria:
45 CFR Sections 1321.11(b) and 1321.17(f)(9), the State Agency is required to develop policies governing all aspects of programs operated under the State Plan and to monitor their implementation, including assessing performance for quality and effectiveness and specifying data system requirements to collect necessary and appropriate data. The policies developed by the State agency shall address the way the State agency will monitor the performance of all programs and activities initiated under this part for
quality and effectiveness.
Statement of Condition:
OAE requires the monitoring process of 100% of the population of the subrecipients of federal funds, at least once a year. During the year ended September 30, 2023, the OAE distributed federal funds to 118 subrecipients. However, the subrecipients subjected to formal monitoring were only thirteen (13) or 11%.
Cause of Condition:
For the year ended September 30, 2023, the OAE had inefficient policies and procedures manuals that prevented the full monitoring of all centers. In order to improve efficiency, the OAE subsequently implemented a new risk assessment in April 2024 that will allow the centers to be monitored in a shorter time.
Effect of Condition:
The failure to monitor subrecipients may lead to inappropriate use of funds by the subrecipients, and the disallowance of such costs by the federal agencies.
Questioned Costs:
None.
Prior year finding: 2022-002
Recommendation:
OAE should review the design of the internal policies according to the available resources and modify what is established in the State Plan regarding the monitoring of subrecipients. The monitoring processes should be designed to ensure that the grants were used properly, and all supporting documents were properly assembled and stored. Best practices on subrecipients monitoring should be searched and evaluated for implementation.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 39 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Finding 2023-002: Subrecipient Monitoring
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: 93.044, 93.045, 93.053, 93.052
Program Title: Title III - B Supportive Services and Senior Centers, Title III - C Nutrition Services, Nutrition Services Incentive Program, and Title III - E National Family Caregiver Support
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: 2301PROASS, 2301PROACM, 2301PROANS, 2301PROAFC
Name of Federal Agency: U.S. Department of Health and Human Services (HHS)
Name of Pass-through Entity: N/A
Criteria:
45 CFR Sections 1321.11(b) and 1321.17(f)(9), the State Agency is required to develop policies governing all aspects of programs operated under the State Plan and to monitor their implementation, including assessing performance for quality and effectiveness and specifying data system requirements to collect necessary and appropriate data. The policies developed by the State agency shall address the way the State agency will monitor the performance of all programs and activities initiated under this part for
quality and effectiveness.
Statement of Condition:
OAE requires the monitoring process of 100% of the population of the subrecipients of federal funds, at least once a year. During the year ended September 30, 2023, the OAE distributed federal funds to 118 subrecipients. However, the subrecipients subjected to formal monitoring were only thirteen (13) or 11%.
Cause of Condition:
For the year ended September 30, 2023, the OAE had inefficient policies and procedures manuals that prevented the full monitoring of all centers. In order to improve efficiency, the OAE subsequently implemented a new risk assessment in April 2024 that will allow the centers to be monitored in a shorter time.
Effect of Condition:
The failure to monitor subrecipients may lead to inappropriate use of funds by the subrecipients, and the disallowance of such costs by the federal agencies.
Questioned Costs:
None.
Prior year finding: 2022-002
Recommendation:
OAE should review the design of the internal policies according to the available resources and modify what is established in the State Plan regarding the monitoring of subrecipients. The monitoring processes should be designed to ensure that the grants were used properly, and all supporting documents were properly assembled and stored. Best practices on subrecipients monitoring should be searched and evaluated for implementation.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 39 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Finding 2023-002: Subrecipient Monitoring
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: 93.044, 93.045, 93.053, 93.052
Program Title: Title III - B Supportive Services and Senior Centers, Title III - C Nutrition Services, Nutrition Services Incentive Program, and Title III - E National Family Caregiver Support
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: 2301PROASS, 2301PROACM, 2301PROANS, 2301PROAFC
Name of Federal Agency: U.S. Department of Health and Human Services (HHS)
Name of Pass-through Entity: N/A
Criteria:
45 CFR Sections 1321.11(b) and 1321.17(f)(9), the State Agency is required to develop policies governing all aspects of programs operated under the State Plan and to monitor their implementation, including assessing performance for quality and effectiveness and specifying data system requirements to collect necessary and appropriate data. The policies developed by the State agency shall address the way the State agency will monitor the performance of all programs and activities initiated under this part for
quality and effectiveness.
Statement of Condition:
OAE requires the monitoring process of 100% of the population of the subrecipients of federal funds, at least once a year. During the year ended September 30, 2023, the OAE distributed federal funds to 118 subrecipients. However, the subrecipients subjected to formal monitoring were only thirteen (13) or 11%.
Cause of Condition:
For the year ended September 30, 2023, the OAE had inefficient policies and procedures manuals that prevented the full monitoring of all centers. In order to improve efficiency, the OAE subsequently implemented a new risk assessment in April 2024 that will allow the centers to be monitored in a shorter time.
Effect of Condition:
The failure to monitor subrecipients may lead to inappropriate use of funds by the subrecipients, and the disallowance of such costs by the federal agencies.
Questioned Costs:
None.
Prior year finding: 2022-002
Recommendation:
OAE should review the design of the internal policies according to the available resources and modify what is established in the State Plan regarding the monitoring of subrecipients. The monitoring processes should be designed to ensure that the grants were used properly, and all supporting documents were properly assembled and stored. Best practices on subrecipients monitoring should be searched and evaluated for implementation.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 39 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Finding 2023-002: Subrecipient Monitoring
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: 93.044, 93.045, 93.053, 93.052
Program Title: Title III - B Supportive Services and Senior Centers, Title III - C Nutrition Services, Nutrition Services Incentive Program, and Title III - E National Family Caregiver Support
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: 2301PROASS, 2301PROACM, 2301PROANS, 2301PROAFC
Name of Federal Agency: U.S. Department of Health and Human Services (HHS)
Name of Pass-through Entity: N/A
Criteria:
45 CFR Sections 1321.11(b) and 1321.17(f)(9), the State Agency is required to develop policies governing all aspects of programs operated under the State Plan and to monitor their implementation, including assessing performance for quality and effectiveness and specifying data system requirements to collect necessary and appropriate data. The policies developed by the State agency shall address the way the State agency will monitor the performance of all programs and activities initiated under this part for
quality and effectiveness.
Statement of Condition:
OAE requires the monitoring process of 100% of the population of the subrecipients of federal funds, at least once a year. During the year ended September 30, 2023, the OAE distributed federal funds to 118 subrecipients. However, the subrecipients subjected to formal monitoring were only thirteen (13) or 11%.
Cause of Condition:
For the year ended September 30, 2023, the OAE had inefficient policies and procedures manuals that prevented the full monitoring of all centers. In order to improve efficiency, the OAE subsequently implemented a new risk assessment in April 2024 that will allow the centers to be monitored in a shorter time.
Effect of Condition:
The failure to monitor subrecipients may lead to inappropriate use of funds by the subrecipients, and the disallowance of such costs by the federal agencies.
Questioned Costs:
None.
Prior year finding: 2022-002
Recommendation:
OAE should review the design of the internal policies according to the available resources and modify what is established in the State Plan regarding the monitoring of subrecipients. The monitoring processes should be designed to ensure that the grants were used properly, and all supporting documents were properly assembled and stored. Best practices on subrecipients monitoring should be searched and evaluated for implementation.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 39 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs
Finding 2023-001: Late submission of single audit report package
Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC)
Assistance Listing No.: All federal financial assistance listing numbers
Program title: All federal financial assistance programs
Federal Award Year: 10/1/2022 - 9/30/2023
Federal Award No.: All federal awards
Name of federal agency: All federal agencies
Name of pass-through entity: All pass-through entities
Criteria:
2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data
collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection.
Statement of Condition:
OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period.
Cause of Condition:
OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors.
Effect of Condition:
OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage
of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award.
Questioned Costs:
None.
Prior year finding: 2022-001
Recommendation:
We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period.
View of Responsible Official and Planned Corrective Action Plan:
OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report.
Responsible Person:
Miguel A. Padilla Vázquez-Director of Administration