Audit 388351

Federal Agency: Corporation for National and Community Service Federal Program Name: AmeriCorps Seniors Senior Companion Programs (SCP) Assistance Listing Number: 94.016 Federal Award Identification Number and Year: 22SCEMN002 Award Period: July 1, 2024 – September 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: 45 CFR 2552.43 states to receive a stipend, a Foster Grandparent may not have an annual income from all sources, after deducting allowable medical expenses, which exceeds the program's income eligibility guideline for the State in which he or she resides. The income eligibility guideline for each State is 200 percent of the poverty line, as set forth in 42 U.S.C. 9902 (2). Condition: During our audit testing, we noted one participant did not meet the income eligibility guidelines. Context: We tested 40 participants during the fiscal year, noting one participant did not meet the income eligibility guideline. Cause: The program coordinator did not change the volunteer type to the correct category at the annual income review for the participant. Effect: The program participant was reimbursed after they were no longer eligible for a total of $2,461. Repeat Finding: No Recommendation: We recommend that additional review procedures are put in place to ensure the volunteer type is accurate based on their income review. Views of responsible officials: There is no disagreement with the audit finding.

Federal Agency: Department of Health and Human Services Federal Program Name: Special Programs for the Aging-Title III, Part C-Nutrition Services Assistance Listing Number: 93.045 Federal Award Identification Number and Year: 316-24-00C1-042, 316-24-00C2-043, 316-25-00C1-042, 316-25-00C2-043 and 316-25-00C3-042 Pass-Through Agency: MN River Agency on Aging Pass-Through Number(s): 316-24-00C1-042, 316-24-00C2-043, 316-25-00C1-042, 316-25-00C2-043 and 316-25-00C3-042 Award Period: January 1, 2024 – December 31, 2024 & January 1, 2025 – December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR 200.306 requires that any amounts used for required cost sharing must be verifiable in the subrecipient’s records and allowable under subpart E. 2 CFR 200.303 requires that non-Federal entities must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: During our audit testing, we observed discrepancies between the hours reported by volunteers and the hours submitted for the grant at two sites. There were also 3 volunteer logs that could not be located related to two sites. Additionally, there was not documentation of the signoff on the volunteer logs by the site coordinator for two sites. Context: We reviewed 40 volunteer logs for reported hours. Differences in the hours reported were between 0.25 and 0.75 hours. Cause: In 2024, funding cuts led to temporary disruptions, resulting in staff reductions and affecting documentation practices in a particular timeframe. Regarding the hours reported that did not align with the volunteer log, the site coordinator believed the volunteer had underreported their hours and adjusted them accordingly, but there was not documentation of the change. Additionally, there was one instance where a data entry error contributed to the discrepancies. Effect: Hours reported for volunteer time could be incorrect. This grant requires a cost share of 15% be provided and the required cost share of 15% was exceeded so there was not an effect of meeting the required cost share. Repeat Finding: No Recommendation: We recommend additional training to ensure documentation is kept for the volunteer logs and the review. We also recommend documentation for any discrepancies between hours reported vs. the volunteer log. Views of responsible officials: There is no disagreement with the audit finding.