FAC Explorer

Audit 355706

FY End
2024-06-30
Total Expended
$3.48M
Findings
24
Programs
11
Organization: Catawba Area Agency on Aging, Inc. (SC)
Year: 2024 Accepted: 2025-05-07
Auditor: Phillips CPAS and Advisors

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
559764 2024-001 Significant Deficiency - P
559765 2024-001 Significant Deficiency - P
559766 2024-001 Significant Deficiency - P
559767 2024-001 Significant Deficiency - P
559768 2024-001 Significant Deficiency - P
559769 2024-001 Significant Deficiency - P
559770 2024-001 Significant Deficiency - P
559771 2024-001 Significant Deficiency - P
559772 2024-001 Significant Deficiency - P
559773 2024-001 Significant Deficiency - P
559774 2024-001 Significant Deficiency - P
559775 2024-001 Significant Deficiency - P
1136206 2024-001 Significant Deficiency - P
1136207 2024-001 Significant Deficiency - P
1136208 2024-001 Significant Deficiency - P
1136209 2024-001 Significant Deficiency - P
1136210 2024-001 Significant Deficiency - P
1136211 2024-001 Significant Deficiency - P
1136212 2024-001 Significant Deficiency - P
1136213 2024-001 Significant Deficiency - P
1136214 2024-001 Significant Deficiency - P
1136215 2024-001 Significant Deficiency - P
1136216 2024-001 Significant Deficiency - P
1136217 2024-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $170,447 Yes 1
93.053 Nutrition Services Incentive Program $121,628 Yes 1
93.324 State Health Insurance Assistance Program $84,069 - 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $36,162 Yes 1
93.052 National Family Caregiver Support, Title Iii, Part E $35,277 - 0
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $33,079 - 0
93.747 Elder Abuse Prevention Interventions Program $25,000 - 0
93.042 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $21,634 - 0
93.634 Support for Ombudsman and Beneficiary Counseling Programs for States Participating in Financial Alignment Model Demonstrations for Dually Eligible Individuals $7,400 - 0
93.071 Medicare Enrollment Assistance Program $7,389 - 0
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $3,974 - 0

Contacts

Name Title Type
MAPMLMDVQGN1 Barbara Robinson Auditee
8033299670 Matthew Phillips Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - BASIS OF PRESENTATION Accounting Policies: THE INFORMATION IN THIS SCHEDULE IS PRESENTED ON THE ACCRUAL BASIS OF ACCOUNTING AND IN ACCORDANCE WITH THE REQUIREMENTS OF THE UNIFORM GUIDANCE. EXPENDITURES ARE RECOGNIZED FOLLOWING THE COST PRINCIPLES CONTAINED IN 2 CFR PART 200, COST PRINCIPLES FOR NONPROFIT ORGANIZATIONS, WHEREIN CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURSEMENT. De Minimis Rate Used: N Rate Explanation: THE AUDITEE DID NOT USE THE DE MINIMIS COST RATE. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of Catawba Area Agency on Aging under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented on the accrual basis of accounting and in accordance with the requirements of the Uniform Guidance. Because the Schedule presents only a selected portion of the operations of Catawba Area Agency on Aging, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Agency.
Title: NOTE 2 - COST PRINCIPLES Accounting Policies: THE INFORMATION IN THIS SCHEDULE IS PRESENTED ON THE ACCRUAL BASIS OF ACCOUNTING AND IN ACCORDANCE WITH THE REQUIREMENTS OF THE UNIFORM GUIDANCE. EXPENDITURES ARE RECOGNIZED FOLLOWING THE COST PRINCIPLES CONTAINED IN 2 CFR PART 200, COST PRINCIPLES FOR NONPROFIT ORGANIZATIONS, WHEREIN CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURSEMENT. De Minimis Rate Used: N Rate Explanation: THE AUDITEE DID NOT USE THE DE MINIMIS COST RATE. Expenditures are recognized following the cost principles contained in 2 CFR Part 200, Cost Principles for Nonprofit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Matching costs, i.e., the non-federal share of certain program costs, are not included in the Schedule.
Title: NOTE 3 - INDIRECT COST RATE Accounting Policies: THE INFORMATION IN THIS SCHEDULE IS PRESENTED ON THE ACCRUAL BASIS OF ACCOUNTING AND IN ACCORDANCE WITH THE REQUIREMENTS OF THE UNIFORM GUIDANCE. EXPENDITURES ARE RECOGNIZED FOLLOWING THE COST PRINCIPLES CONTAINED IN 2 CFR PART 200, COST PRINCIPLES FOR NONPROFIT ORGANIZATIONS, WHEREIN CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURSEMENT. De Minimis Rate Used: N Rate Explanation: THE AUDITEE DID NOT USE THE DE MINIMIS COST RATE. Catawba Area Agency on Aging has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
The Agency’s Data Collection Form for the year ended June 30, 2023, was not filed with and accepted by the Federal Audit Clearinghouse by the filing deadline.
Finding 2024-001
The Agency’s Data Collection Form for the year ended June 30, 2023, was not filed with and accepted by the Federal Audit Clearinghouse by the filing deadline.
Finding 2024-001
The Agency’s Data Collection Form for the year ended June 30, 2023, was not filed with and accepted by the Federal Audit Clearinghouse by the filing deadline.
Finding 2024-001
The Agency’s Data Collection Form for the year ended June 30, 2023, was not filed with and accepted by the Federal Audit Clearinghouse by the filing deadline.
Finding 2024-001
The Agency’s Data Collection Form for the year ended June 30, 2023, was not filed with and accepted by the Federal Audit Clearinghouse by the filing deadline.
Finding 2024-001
The Agency’s Data Collection Form for the year ended June 30, 2023, was not filed with and accepted by the Federal Audit Clearinghouse by the filing deadline.
Finding 2024-001
The Agency’s Data Collection Form for the year ended June 30, 2023, was not filed with and accepted by the Federal Audit Clearinghouse by the filing deadline.
Finding 2024-001
The Agency’s Data Collection Form for the year ended June 30, 2023, was not filed with and accepted by the Federal Audit Clearinghouse by the filing deadline.
Finding 2024-001
The Agency’s Data Collection Form for the year ended June 30, 2023, was not filed with and accepted by the Federal Audit Clearinghouse by the filing deadline.
Finding 2024-001
The Agency’s Data Collection Form for the year ended June 30, 2023, was not filed with and accepted by the Federal Audit Clearinghouse by the filing deadline.
Finding 2024-001
The Agency’s Data Collection Form for the year ended June 30, 2023, was not filed with and accepted by the Federal Audit Clearinghouse by the filing deadline.
Finding 2024-001
The Agency’s Data Collection Form for the year ended June 30, 2023, was not filed with and accepted by the Federal Audit Clearinghouse by the filing deadline.
Finding 2024-001
The Agency’s Data Collection Form for the year ended June 30, 2023, was not filed with and accepted by the Federal Audit Clearinghouse by the filing deadline.
Finding 2024-001
The Agency’s Data Collection Form for the year ended June 30, 2023, was not filed with and accepted by the Federal Audit Clearinghouse by the filing deadline.
Finding 2024-001
The Agency’s Data Collection Form for the year ended June 30, 2023, was not filed with and accepted by the Federal Audit Clearinghouse by the filing deadline.
Finding 2024-001
The Agency’s Data Collection Form for the year ended June 30, 2023, was not filed with and accepted by the Federal Audit Clearinghouse by the filing deadline.
Finding 2024-001
The Agency’s Data Collection Form for the year ended June 30, 2023, was not filed with and accepted by the Federal Audit Clearinghouse by the filing deadline.
Finding 2024-001
The Agency’s Data Collection Form for the year ended June 30, 2023, was not filed with and accepted by the Federal Audit Clearinghouse by the filing deadline.
Finding 2024-001
The Agency’s Data Collection Form for the year ended June 30, 2023, was not filed with and accepted by the Federal Audit Clearinghouse by the filing deadline.
Finding 2024-001
The Agency’s Data Collection Form for the year ended June 30, 2023, was not filed with and accepted by the Federal Audit Clearinghouse by the filing deadline.
Finding 2024-001
The Agency’s Data Collection Form for the year ended June 30, 2023, was not filed with and accepted by the Federal Audit Clearinghouse by the filing deadline.
Finding 2024-001
The Agency’s Data Collection Form for the year ended June 30, 2023, was not filed with and accepted by the Federal Audit Clearinghouse by the filing deadline.
Finding 2024-001
The Agency’s Data Collection Form for the year ended June 30, 2023, was not filed with and accepted by the Federal Audit Clearinghouse by the filing deadline.
Finding 2024-001
The Agency’s Data Collection Form for the year ended June 30, 2023, was not filed with and accepted by the Federal Audit Clearinghouse by the filing deadline.