Audit 374065

FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT 2024-003 Material Weakness in Internal Controls over Compliance – Single Audit Report Submission Agency: U.S. Department of Health and Human Services Program(s) and Federal Award Identification Number(s): Special Programs for The Aging – Title III, Part B—Grants For Supportive Services And Senior Centers, CARES Act For Supportive Services Under Title III-B Of The Older Americans Act, And American Rescue Plan For Supportive Services Under Title III-B Of The Older Americans Act AL 93.044 Nutrition Services for Nutrition Services Under Title III-C Of The Older Americans Act, CARES Act For Nutrition Services Under Title III-C Of The Older Americans Act, And American Rescue Plan For Nutrition Services Under Title III-C Of The Older Americans Act AL 93.045 Nutrition Services Incentive Program AL 93.053 Special Programs for the Aging, Title VI, Part A, Grants to Indian Tribes AL 93.047 New or Repeat: Repeat Criteria: Per 2 CFR 200.512(a), the single audit reporting package must be submitted within nine months after the end of the audit period, unless approved by the oversight agency. Condition: CCS’s fiscal year 2024 single audit package was not submitted within nine months after the end of the audit period. Statistical sampling was not relevant to this finding. Cause: CCS did not have appropriate internal control policies and procedures in place to ensure that the single audit package was submitted within nine months after year end. Effective: CCS was not in compliance with federal requirements related to the single audit report submission. Questioned costs: None. Perspective: CCS’s single audit package was not submitted within nine months after the end of the period under audit. Recommendation: To ensure compliance with the Uniform Guidance, CCS should ensure that the audit is performed in a timely manner to submit the single audit reporting package within nine months after the end of the audit period. View of responsible officials: Management concurs with this finding. See corrective action plan.

FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT 2024-004 Significant Deficiency in Internal Controls over Compliance –Eligibility Agency: U.S. Department of Health and Human Services Program(s) and Federal Award Identification Number(s): Special Programs for the Aging, Title VI, Part A, Grants to Indian Tribes AL 93.047 New or Repeat: New Criteria: Per the Special Programs for the Aging, Title VI, Part A, Grants to Indian Tribes compliance supplement, eligible participants include Indians who are 60 years of age and older, and in the case of nutrition services, their spouses. Tribes also have authority to define Indians under 60 years of age as “older Indian” making them eligible for services. Condition: Regarding AL 93.047, support for one of the 40 participants tested could not provide evidence to show that they were eligible. Cause: Management oversite of eligible participants was ineffective. Effective: CCS was not in compliance with federal requirements related to the beneficiary eligibility requirements. Questioned costs: None. Perspective: Support for one of the 40 participants tested could not provide evidence to show that they were eligible.. Recommendation: To ensure compliance with the Uniform Guidance, CCS should ensure that participation forms are thoroughly reviewed. View of responsible officials: Management concurs with this finding. See corrective action plan