FAC Explorer

Audit 359862

FY End
2024-09-30
Total Expended
$25.76M
Findings
14
Programs
15
Organization: Oficina Del Procurador De Las Personas De Edad Avanzada (PR)
Year: 2024 Accepted: 2025-06-25
Auditor: Gonzalez Torres & CO CPA Psc

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
566995 2024-001 Material Weakness Yes M
566996 2024-001 Material Weakness Yes M
566997 2024-001 Material Weakness Yes M
566998 2024-001 Material Weakness Yes M
566999 2024-001 Material Weakness Yes M
567000 2024-001 Material Weakness Yes M
567001 2024-001 Material Weakness Yes M
1143437 2024-001 Material Weakness Yes M
1143438 2024-001 Material Weakness Yes M
1143439 2024-001 Material Weakness Yes M
1143440 2024-001 Material Weakness Yes M
1143441 2024-001 Material Weakness Yes M
1143442 2024-001 Material Weakness Yes M
1143443 2024-001 Material Weakness Yes M

Programs

ALN Program Spent Major Findings
93.053 Nutrition Services Incentive Program $2.93M Yes 1
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $2.47M Yes 1
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $1.98M Yes 1
93.324 State Health Insurance Assistance Program $670,056 - 0
94.016 Americorps Seniors Senior Companion Program (scp) 94.016 $492,747 Yes 0
94.011 Americorps Seniors Foster Grandparent Program (fgp) 94.011 $432,240 Yes 0
93.042 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $328,766 - 0
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $324,595 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $297,257 - 1
16.575 Crime Victim Assistance $209,234 - 0
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $126,000 - 0
93.041 Special Programs for the Aging, Title Vii, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation $29,237 - 0
93.071 Medicare Enrollment Assistance Program $21,975 - 0
93.747 Elder Abuse Prevention Interventions Program $17,692 - 0
10.576 Senior Farmers Market Nutrition Program $9,374 - 0

Contacts

Name Title Type
HFX9UH52Z8H1 Marie Marrero Auditee
7877216121 Lyhonel Gonzalez Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures on the Schedule are reported on the cash basis of accounting. De Minimis Rate Used: N Rate Explanation: The OAE did not use the minimis cost rate since all costs are charged directly to the federal awards. The accompanying Schedule of Expenditures of Federal Awards (Schedule), includes the federal award activity of the OAE under programs of the federal government for the year ended September 30, 2024. The OAE's reporting entity is defined in Note 1 to the financial statement. The information in this Schedule 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), and following the cash receipts and cash disbursements basis of accounting. Because the Schedule presents only a selected portion of the operations of the OAE, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the OAE.
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures on the Schedule are reported on the cash basis of accounting. De Minimis Rate Used: N Rate Explanation: The OAE did not use the minimis cost rate since all costs are charged directly to the federal awards. Expenditures on the Schedule are reported on the cash basis of accounting. It is drawn primarily from the OAE's internal accounting records, which are the basis of the OAE's Statement of Cash Receipts and Disbursements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. The titles of federal awards included in the SEFA are presented as described in the Federal Assistance Listing Numbers "ALN".
Title: Indirect Cost Rate Accounting Policies: Expenditures on the Schedule are reported on the cash basis of accounting. De Minimis Rate Used: N Rate Explanation: The OAE did not use the minimis cost rate since all costs are charged directly to the federal awards. OAE has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Relationship to the Financial Statement Accounting Policies: Expenditures on the Schedule are reported on the cash basis of accounting. De Minimis Rate Used: N Rate Explanation: The OAE did not use the minimis cost rate since all costs are charged directly to the federal awards. The regulations and guidelines governing the preparation of federal financial reports vary by federal agency and among programs administered by the same agency. Accordingly, the amounts reported in the federal financial reports do not necessarily agree with the amounts reported in the accompanying schedule, which is prepared on the basis of accounting explained in Note 2. Office of Management and Budget and the Uniform Guidance require that federal financial reports for claims for advances and reimbursements contain information that is supported by the books and records from which the basic financial statements have been prepared. The OAE prepares the federal financial reports and claims for reimbursements primarily based on information from the internal accounting records. Expenditures included in the SEFA amounting to $25,763,855 agree with the amounts included in the accompanying statement of cash receipts and disbursements for purposes of the Federal Financial Assistance.
Title: Matching Costs Accounting Policies: Expenditures on the Schedule are reported on the cash basis of accounting. De Minimis Rate Used: N Rate Explanation: The OAE did not use the minimis cost rate since all costs are charged directly to the federal awards. Matching costs, such as the nonfederal share of certain program costs, are not included in the accompanying Schedule.
Title: Cluster Accounting Policies: Expenditures on the Schedule are reported on the cash basis of accounting. De Minimis Rate Used: N Rate Explanation: The OAE did not use the minimis cost rate since all costs are charged directly to the federal awards. Cluster's programs means federal programs with different Federal ALN that are closely related and have similar compliance requirements. The schedule includes the following clusters:

Finding Details

Finding 2024-001
Section III. Federal Awards Findings and Questioned Costs Finding 2024-001: 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: 10/1/2023 - 9/30/2024 Federal Award No.: 2401PROASS, 2401PROACM, 2401PROAHD, 2401PROAPH, 2401PROANS 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, 2024, the OAE distributed federal funds to 118 subrecipients. However, the subrecipients subjected to formal monitoring were only thirty-eight (38) or 32%. Cause of Condition: For the year ended September 30, 2024, the OAE had inefficient policies and procedures manuals that prevented the full monitoring of all centers. In order to improve efficiency, the OAE 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: 2023-002 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 37 in this audit report.
Finding 2024-001
Section III. Federal Awards Findings and Questioned Costs Finding 2024-001: 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: 10/1/2023 - 9/30/2024 Federal Award No.: 2401PROASS, 2401PROACM, 2401PROAHD, 2401PROAPH, 2401PROANS 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, 2024, the OAE distributed federal funds to 118 subrecipients. However, the subrecipients subjected to formal monitoring were only thirty-eight (38) or 32%. Cause of Condition: For the year ended September 30, 2024, the OAE had inefficient policies and procedures manuals that prevented the full monitoring of all centers. In order to improve efficiency, the OAE 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: 2023-002 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 37 in this audit report.
Finding 2024-001
Section III. Federal Awards Findings and Questioned Costs Finding 2024-001: 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: 10/1/2023 - 9/30/2024 Federal Award No.: 2401PROASS, 2401PROACM, 2401PROAHD, 2401PROAPH, 2401PROANS 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, 2024, the OAE distributed federal funds to 118 subrecipients. However, the subrecipients subjected to formal monitoring were only thirty-eight (38) or 32%. Cause of Condition: For the year ended September 30, 2024, the OAE had inefficient policies and procedures manuals that prevented the full monitoring of all centers. In order to improve efficiency, the OAE 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: 2023-002 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 37 in this audit report.
Finding 2024-001
Section III. Federal Awards Findings and Questioned Costs Finding 2024-001: 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: 10/1/2023 - 9/30/2024 Federal Award No.: 2401PROASS, 2401PROACM, 2401PROAHD, 2401PROAPH, 2401PROANS 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, 2024, the OAE distributed federal funds to 118 subrecipients. However, the subrecipients subjected to formal monitoring were only thirty-eight (38) or 32%. Cause of Condition: For the year ended September 30, 2024, the OAE had inefficient policies and procedures manuals that prevented the full monitoring of all centers. In order to improve efficiency, the OAE 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: 2023-002 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 37 in this audit report.
Finding 2024-001
Section III. Federal Awards Findings and Questioned Costs Finding 2024-001: 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: 10/1/2023 - 9/30/2024 Federal Award No.: 2401PROASS, 2401PROACM, 2401PROAHD, 2401PROAPH, 2401PROANS 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, 2024, the OAE distributed federal funds to 118 subrecipients. However, the subrecipients subjected to formal monitoring were only thirty-eight (38) or 32%. Cause of Condition: For the year ended September 30, 2024, the OAE had inefficient policies and procedures manuals that prevented the full monitoring of all centers. In order to improve efficiency, the OAE 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: 2023-002 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 37 in this audit report.
Finding 2024-001
Section III. Federal Awards Findings and Questioned Costs Finding 2024-001: 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: 10/1/2023 - 9/30/2024 Federal Award No.: 2401PROASS, 2401PROACM, 2401PROAHD, 2401PROAPH, 2401PROANS 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, 2024, the OAE distributed federal funds to 118 subrecipients. However, the subrecipients subjected to formal monitoring were only thirty-eight (38) or 32%. Cause of Condition: For the year ended September 30, 2024, the OAE had inefficient policies and procedures manuals that prevented the full monitoring of all centers. In order to improve efficiency, the OAE 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: 2023-002 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 37 in this audit report.
Finding 2024-001
Section III. Federal Awards Findings and Questioned Costs Finding 2024-001: 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: 10/1/2023 - 9/30/2024 Federal Award No.: 2401PROASS, 2401PROACM, 2401PROAHD, 2401PROAPH, 2401PROANS 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, 2024, the OAE distributed federal funds to 118 subrecipients. However, the subrecipients subjected to formal monitoring were only thirty-eight (38) or 32%. Cause of Condition: For the year ended September 30, 2024, the OAE had inefficient policies and procedures manuals that prevented the full monitoring of all centers. In order to improve efficiency, the OAE 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: 2023-002 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 37 in this audit report.
Finding 2024-001
Section III. Federal Awards Findings and Questioned Costs Finding 2024-001: 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: 10/1/2023 - 9/30/2024 Federal Award No.: 2401PROASS, 2401PROACM, 2401PROAHD, 2401PROAPH, 2401PROANS 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, 2024, the OAE distributed federal funds to 118 subrecipients. However, the subrecipients subjected to formal monitoring were only thirty-eight (38) or 32%. Cause of Condition: For the year ended September 30, 2024, the OAE had inefficient policies and procedures manuals that prevented the full monitoring of all centers. In order to improve efficiency, the OAE 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: 2023-002 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 37 in this audit report.
Finding 2024-001
Section III. Federal Awards Findings and Questioned Costs Finding 2024-001: 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: 10/1/2023 - 9/30/2024 Federal Award No.: 2401PROASS, 2401PROACM, 2401PROAHD, 2401PROAPH, 2401PROANS 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, 2024, the OAE distributed federal funds to 118 subrecipients. However, the subrecipients subjected to formal monitoring were only thirty-eight (38) or 32%. Cause of Condition: For the year ended September 30, 2024, the OAE had inefficient policies and procedures manuals that prevented the full monitoring of all centers. In order to improve efficiency, the OAE 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: 2023-002 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 37 in this audit report.
Finding 2024-001
Section III. Federal Awards Findings and Questioned Costs Finding 2024-001: 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: 10/1/2023 - 9/30/2024 Federal Award No.: 2401PROASS, 2401PROACM, 2401PROAHD, 2401PROAPH, 2401PROANS 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, 2024, the OAE distributed federal funds to 118 subrecipients. However, the subrecipients subjected to formal monitoring were only thirty-eight (38) or 32%. Cause of Condition: For the year ended September 30, 2024, the OAE had inefficient policies and procedures manuals that prevented the full monitoring of all centers. In order to improve efficiency, the OAE 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: 2023-002 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 37 in this audit report.
Finding 2024-001
Section III. Federal Awards Findings and Questioned Costs Finding 2024-001: 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: 10/1/2023 - 9/30/2024 Federal Award No.: 2401PROASS, 2401PROACM, 2401PROAHD, 2401PROAPH, 2401PROANS 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, 2024, the OAE distributed federal funds to 118 subrecipients. However, the subrecipients subjected to formal monitoring were only thirty-eight (38) or 32%. Cause of Condition: For the year ended September 30, 2024, the OAE had inefficient policies and procedures manuals that prevented the full monitoring of all centers. In order to improve efficiency, the OAE 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: 2023-002 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 37 in this audit report.
Finding 2024-001
Section III. Federal Awards Findings and Questioned Costs Finding 2024-001: 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: 10/1/2023 - 9/30/2024 Federal Award No.: 2401PROASS, 2401PROACM, 2401PROAHD, 2401PROAPH, 2401PROANS 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, 2024, the OAE distributed federal funds to 118 subrecipients. However, the subrecipients subjected to formal monitoring were only thirty-eight (38) or 32%. Cause of Condition: For the year ended September 30, 2024, the OAE had inefficient policies and procedures manuals that prevented the full monitoring of all centers. In order to improve efficiency, the OAE 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: 2023-002 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 37 in this audit report.
Finding 2024-001
Section III. Federal Awards Findings and Questioned Costs Finding 2024-001: 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: 10/1/2023 - 9/30/2024 Federal Award No.: 2401PROASS, 2401PROACM, 2401PROAHD, 2401PROAPH, 2401PROANS 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, 2024, the OAE distributed federal funds to 118 subrecipients. However, the subrecipients subjected to formal monitoring were only thirty-eight (38) or 32%. Cause of Condition: For the year ended September 30, 2024, the OAE had inefficient policies and procedures manuals that prevented the full monitoring of all centers. In order to improve efficiency, the OAE 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: 2023-002 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 37 in this audit report.
Finding 2024-001
Section III. Federal Awards Findings and Questioned Costs Finding 2024-001: 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: 10/1/2023 - 9/30/2024 Federal Award No.: 2401PROASS, 2401PROACM, 2401PROAHD, 2401PROAPH, 2401PROANS 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, 2024, the OAE distributed federal funds to 118 subrecipients. However, the subrecipients subjected to formal monitoring were only thirty-eight (38) or 32%. Cause of Condition: For the year ended September 30, 2024, the OAE had inefficient policies and procedures manuals that prevented the full monitoring of all centers. In order to improve efficiency, the OAE 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: 2023-002 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 37 in this audit report.