FAC Explorer

Audit 351623

FY End
2024-06-30
Total Expended
$6.66M
Findings
2
Programs
11
Organization: Fresno Madera Area Agency on Aging (CA)
Year: 2024 Accepted: 2025-03-31
Auditor: Price Paige and Company

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
547373 2024-001 Significant Deficiency - E
1123815 2024-001 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
93.778 Medical Assistance Program $682,731 Yes 1
93.053 Nutrition Services Incentive Program $276,051 Yes 0
93.052 National Family Caregiver Support, Title Iii, Part E $205,067 Yes 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $190,721 - 0
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $136,431 Yes 0
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $57,492 Yes 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $54,232 Yes 0
93.071 Medicare Enrollment Assistance Program $53,331 - 0
93.324 State Health Insurance Assistance Program $23,355 - 0
93.041 Special Programs for the Aging, Title Vii, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation $15,509 Yes 0
93.042 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $2,023 Yes 0

Contacts

Name Title Type
M2JKNA5EL474 Paul Bustamante Auditee
5592140299 Jasmine Logee Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 – GENERAL Accounting Policies: NOTE 1 – GENERAL The accompanying Schedule of Expenditures of Federal and State Awards (SEFA) presents the activity of all federal award programs of the Fresno Madera Area Agency on Aging (the Agency). Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies are included in the schedule. The information in this SEFA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. NOTE 2 – BASIS OF ACCOUNTING The accompanying Schedule of Expenditures of Federal and State Awards is presented using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: NOTE 3 – INDIRECT COST RATE The Agency has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal and State Awards (SEFA) presents the activity of all federal award programs of the Fresno Madera Area Agency on Aging (the Agency). Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies are included in the schedule. The information in this SEFA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
Title: NOTE 2 – BASIS OF ACCOUNTING Accounting Policies: NOTE 1 – GENERAL The accompanying Schedule of Expenditures of Federal and State Awards (SEFA) presents the activity of all federal award programs of the Fresno Madera Area Agency on Aging (the Agency). Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies are included in the schedule. The information in this SEFA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. NOTE 2 – BASIS OF ACCOUNTING The accompanying Schedule of Expenditures of Federal and State Awards is presented using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: NOTE 3 – INDIRECT COST RATE The Agency has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal and State Awards is presented using the modified accrual basis of accounting.
Title: NOTE 3 – INDIRECT COST RATE Accounting Policies: NOTE 1 – GENERAL The accompanying Schedule of Expenditures of Federal and State Awards (SEFA) presents the activity of all federal award programs of the Fresno Madera Area Agency on Aging (the Agency). Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies are included in the schedule. The information in this SEFA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. NOTE 2 – BASIS OF ACCOUNTING The accompanying Schedule of Expenditures of Federal and State Awards is presented using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: NOTE 3 – INDIRECT COST RATE The Agency has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Agency has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: NOTE 4 – FEDERAL/STATE SHARE OF AWARDS Accounting Policies: NOTE 1 – GENERAL The accompanying Schedule of Expenditures of Federal and State Awards (SEFA) presents the activity of all federal award programs of the Fresno Madera Area Agency on Aging (the Agency). Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies are included in the schedule. The information in this SEFA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. NOTE 2 – BASIS OF ACCOUNTING The accompanying Schedule of Expenditures of Federal and State Awards is presented using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: NOTE 3 – INDIRECT COST RATE The Agency has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Some granting agencies that are reported on the Agency’s Schedule of Expenditures of Federal and State Awards require that State-funded expenditures be displayed discretely along with Federal expenditures.
Title: NOTE 5 – PASS-THROUGH ENTITIES’ IDENTIFYING NUMBER Accounting Policies: NOTE 1 – GENERAL The accompanying Schedule of Expenditures of Federal and State Awards (SEFA) presents the activity of all federal award programs of the Fresno Madera Area Agency on Aging (the Agency). Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies are included in the schedule. The information in this SEFA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. NOTE 2 – BASIS OF ACCOUNTING The accompanying Schedule of Expenditures of Federal and State Awards is presented using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: NOTE 3 – INDIRECT COST RATE The Agency has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. When Federal Awards were received from a pass-through entity, the Schedule of Expenditures of Federal and State Awards shows, if available, the identifying number assigned by the pass-through entity. When no identifying number is shown, the Agency determined that no identifying number is assigned for the program, or the Agency was unable to obtain an identifying number from the pass-through entity. The Agency has indicated the pass-through identifying numbers as “N/A” to disclose the information was not applicable or not available.

Finding Details

Finding 2024-001
Finding 2024-001 Internal Controls over Compliance – Eligibility (Significant Deficiency) Assistance Listing Number 93.778 – Medical Assistance Program Criteria: 2 CFR 200.303 requires that a federal award recipient must “(a) establish, document, and maintain effective internal control over the Federal award that provides reasonable assurance that the recipient is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” Condition: During our review of compliance over eligibility, we identified one individual who was terminated from the program in November 2022, but continued to receive benefits through September 2024. Cause: Internal controls over eligibility compliance requirements were not properly designed and were not placed in operation. Management is responsible for compliance with requirements over eligibility and for the design, implementation, and maintenance of effective internal controls over compliance with the requirements of laws, statutes, regulations, rules, and provisions of grant agreements applicable to its federal program. Effect: As a result of this condition, an individual who was no longer eligible for benefits through the program continued to receive benefits. Recommendation: We recommend that FMAAA establish a process to ensure that terminated participants are properly disenrolled from the program and are no longer receiving benefits after their final date of eligibility. This process should include a secondary review of participant files by someone other than the preparer. Management’s response: See corrective action plan.
Finding 2024-001
Finding 2024-001 Internal Controls over Compliance – Eligibility (Significant Deficiency) Assistance Listing Number 93.778 – Medical Assistance Program Criteria: 2 CFR 200.303 requires that a federal award recipient must “(a) establish, document, and maintain effective internal control over the Federal award that provides reasonable assurance that the recipient is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” Condition: During our review of compliance over eligibility, we identified one individual who was terminated from the program in November 2022, but continued to receive benefits through September 2024. Cause: Internal controls over eligibility compliance requirements were not properly designed and were not placed in operation. Management is responsible for compliance with requirements over eligibility and for the design, implementation, and maintenance of effective internal controls over compliance with the requirements of laws, statutes, regulations, rules, and provisions of grant agreements applicable to its federal program. Effect: As a result of this condition, an individual who was no longer eligible for benefits through the program continued to receive benefits. Recommendation: We recommend that FMAAA establish a process to ensure that terminated participants are properly disenrolled from the program and are no longer receiving benefits after their final date of eligibility. This process should include a secondary review of participant files by someone other than the preparer. Management’s response: See corrective action plan.