Finding Number: 2022-001 Information on the Federal Program: Federal Agency: U.S. Department of Transportation Program Name: Formula Grants for Rural Areas and Tribal Transit Programs AL: 20.509; Federal Award Identification Number: 04-96-96-964010-2916-072-500575 Federal Award Year: Year Ended June 30, 2022 Specific Requirement: Required by 2 CFR, Part 200 for federally funded programs, when an institution enters into a covered transaction with an entity or individual, an institution must verify that the vendor or employee is not suspended or debarred or otherwise excluded from participating in federal programs. Generally, a covered transaction is a transaction expected to equal or exceed $25,000 and be funded with federal dollars. This verification may be accomplished by checking the System for Award Management (SAM), formerly the Excluded Parties List System, maintained by the General Services Administration, collecting a certification from the vendor, or by adding a clause or condition to the covered transaction. Condition Found: During our audit, we noted the Association did not review the SAM for vendors meeting the covered transaction threshold. Context: Based on our testing, we noted that none of the 4 vendors selected in our testing that were charged to the grant were included in the SAM listing. Although we did note the Association has a process to review employees upon hire and on a monthly basis to the SAM.gov listing, this review does not occur for vendors. Questioned Costs: None. Cause and Effect: The Association was unaware of the requirement to verify vendors against the SAM. Since this process was not performed on vendors, there was a risk that vendors who may be included on the SAM were included in this federal program. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend the Association implement a process to compare all vendors meeting the $25,000 threshold funded by any federal program to the SAM at least annually and when a new vendor is entered into the accounting system. The Association should maintain documentation that the comparison has been performed. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation.
Finding Number: 2022-002 Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services Program Name: Special Programs for the Aging Title III, Part B Grants for Supportive Services and Senior Centers AL: 93,044, 93,045 Federal Award Identification Number: 151598, 1054074, 1051526, 105065 Federal Award Year: Year Ended June 30, 2022 Specific Requirement: The grant agreement requires the Association to submit the following reporting to the State of New Hampshire?s Department of Health and Human Services that are properly supported by internal documentation: Monthly reimbursement requests indicating the number of meals delivered, Quarterly Program Service Reports, semi-annual Home-Delivered Data Forms. Condition Found: During our audit, we noted the Association does not maintain documented evidence of the reconciliation of the monthly, quarterly or semi-annual reporting requirements for the Congregate Home-Delivered meals program provided to the State to their internal statistical tracking. Context: Based on our testing, we noted on reports selected for testing (three months reimbursement requests, one quarter and one semiannual reports), there were more meals delivered than the number of meals submitted for reimbursement. We also noted the reports are generated from a meal count schedule that is updated on an on-going basis without distinct cut-off by month. This does not allow for reconciliation to be performed based on the reporting period. For the semi-annual report that was filed with the State for the period of January through June 2022, the Association reported a total of 33,358 meals delivered, however, the internal records indicated that a total of 34,203 meals were delivered, leaving a total of 845 meals unreimbursed to the Association. Questioned Costs: None. Cause and Effect: The Association was unaware of the requirement to maintain clear supporting documentation for the required reporting under the grant. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend the Association implement a process to properly support the monthly, quarterly and semi-annual reporting requirements that consists of clear support documentation that shows evidence of a preparer and reviewer for all components that reconcile to the corresponding reporting requirement. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation.
Finding Number: 2022-002 Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services Program Name: Special Programs for the Aging Title III, Part B Grants for Supportive Services and Senior Centers AL: 93,044, 93,045 Federal Award Identification Number: 151598, 1054074, 1051526, 105065 Federal Award Year: Year Ended June 30, 2022 Specific Requirement: The grant agreement requires the Association to submit the following reporting to the State of New Hampshire?s Department of Health and Human Services that are properly supported by internal documentation: Monthly reimbursement requests indicating the number of meals delivered, Quarterly Program Service Reports, semi-annual Home-Delivered Data Forms. Condition Found: During our audit, we noted the Association does not maintain documented evidence of the reconciliation of the monthly, quarterly or semi-annual reporting requirements for the Congregate Home-Delivered meals program provided to the State to their internal statistical tracking. Context: Based on our testing, we noted on reports selected for testing (three months reimbursement requests, one quarter and one semiannual reports), there were more meals delivered than the number of meals submitted for reimbursement. We also noted the reports are generated from a meal count schedule that is updated on an on-going basis without distinct cut-off by month. This does not allow for reconciliation to be performed based on the reporting period. For the semi-annual report that was filed with the State for the period of January through June 2022, the Association reported a total of 33,358 meals delivered, however, the internal records indicated that a total of 34,203 meals were delivered, leaving a total of 845 meals unreimbursed to the Association. Questioned Costs: None. Cause and Effect: The Association was unaware of the requirement to maintain clear supporting documentation for the required reporting under the grant. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend the Association implement a process to properly support the monthly, quarterly and semi-annual reporting requirements that consists of clear support documentation that shows evidence of a preparer and reviewer for all components that reconcile to the corresponding reporting requirement. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation.
Finding Number: 2022-002 Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services Program Name: Special Programs for the Aging Title III, Part B Grants for Supportive Services and Senior Centers AL: 93,044, 93,045 Federal Award Identification Number: 151598, 1054074, 1051526, 105065 Federal Award Year: Year Ended June 30, 2022 Specific Requirement: The grant agreement requires the Association to submit the following reporting to the State of New Hampshire?s Department of Health and Human Services that are properly supported by internal documentation: Monthly reimbursement requests indicating the number of meals delivered, Quarterly Program Service Reports, semi-annual Home-Delivered Data Forms. Condition Found: During our audit, we noted the Association does not maintain documented evidence of the reconciliation of the monthly, quarterly or semi-annual reporting requirements for the Congregate Home-Delivered meals program provided to the State to their internal statistical tracking. Context: Based on our testing, we noted on reports selected for testing (three months reimbursement requests, one quarter and one semiannual reports), there were more meals delivered than the number of meals submitted for reimbursement. We also noted the reports are generated from a meal count schedule that is updated on an on-going basis without distinct cut-off by month. This does not allow for reconciliation to be performed based on the reporting period. For the semi-annual report that was filed with the State for the period of January through June 2022, the Association reported a total of 33,358 meals delivered, however, the internal records indicated that a total of 34,203 meals were delivered, leaving a total of 845 meals unreimbursed to the Association. Questioned Costs: None. Cause and Effect: The Association was unaware of the requirement to maintain clear supporting documentation for the required reporting under the grant. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend the Association implement a process to properly support the monthly, quarterly and semi-annual reporting requirements that consists of clear support documentation that shows evidence of a preparer and reviewer for all components that reconcile to the corresponding reporting requirement. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation.
Finding Number: 2022-001 Information on the Federal Program: Federal Agency: U.S. Department of Transportation Program Name: Formula Grants for Rural Areas and Tribal Transit Programs AL: 20.509; Federal Award Identification Number: 04-96-96-964010-2916-072-500575 Federal Award Year: Year Ended June 30, 2022 Specific Requirement: Required by 2 CFR, Part 200 for federally funded programs, when an institution enters into a covered transaction with an entity or individual, an institution must verify that the vendor or employee is not suspended or debarred or otherwise excluded from participating in federal programs. Generally, a covered transaction is a transaction expected to equal or exceed $25,000 and be funded with federal dollars. This verification may be accomplished by checking the System for Award Management (SAM), formerly the Excluded Parties List System, maintained by the General Services Administration, collecting a certification from the vendor, or by adding a clause or condition to the covered transaction. Condition Found: During our audit, we noted the Association did not review the SAM for vendors meeting the covered transaction threshold. Context: Based on our testing, we noted that none of the 4 vendors selected in our testing that were charged to the grant were included in the SAM listing. Although we did note the Association has a process to review employees upon hire and on a monthly basis to the SAM.gov listing, this review does not occur for vendors. Questioned Costs: None. Cause and Effect: The Association was unaware of the requirement to verify vendors against the SAM. Since this process was not performed on vendors, there was a risk that vendors who may be included on the SAM were included in this federal program. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend the Association implement a process to compare all vendors meeting the $25,000 threshold funded by any federal program to the SAM at least annually and when a new vendor is entered into the accounting system. The Association should maintain documentation that the comparison has been performed. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation.
Finding Number: 2022-002 Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services Program Name: Special Programs for the Aging Title III, Part B Grants for Supportive Services and Senior Centers AL: 93,044, 93,045 Federal Award Identification Number: 151598, 1054074, 1051526, 105065 Federal Award Year: Year Ended June 30, 2022 Specific Requirement: The grant agreement requires the Association to submit the following reporting to the State of New Hampshire?s Department of Health and Human Services that are properly supported by internal documentation: Monthly reimbursement requests indicating the number of meals delivered, Quarterly Program Service Reports, semi-annual Home-Delivered Data Forms. Condition Found: During our audit, we noted the Association does not maintain documented evidence of the reconciliation of the monthly, quarterly or semi-annual reporting requirements for the Congregate Home-Delivered meals program provided to the State to their internal statistical tracking. Context: Based on our testing, we noted on reports selected for testing (three months reimbursement requests, one quarter and one semiannual reports), there were more meals delivered than the number of meals submitted for reimbursement. We also noted the reports are generated from a meal count schedule that is updated on an on-going basis without distinct cut-off by month. This does not allow for reconciliation to be performed based on the reporting period. For the semi-annual report that was filed with the State for the period of January through June 2022, the Association reported a total of 33,358 meals delivered, however, the internal records indicated that a total of 34,203 meals were delivered, leaving a total of 845 meals unreimbursed to the Association. Questioned Costs: None. Cause and Effect: The Association was unaware of the requirement to maintain clear supporting documentation for the required reporting under the grant. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend the Association implement a process to properly support the monthly, quarterly and semi-annual reporting requirements that consists of clear support documentation that shows evidence of a preparer and reviewer for all components that reconcile to the corresponding reporting requirement. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation.
Finding Number: 2022-002 Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services Program Name: Special Programs for the Aging Title III, Part B Grants for Supportive Services and Senior Centers AL: 93,044, 93,045 Federal Award Identification Number: 151598, 1054074, 1051526, 105065 Federal Award Year: Year Ended June 30, 2022 Specific Requirement: The grant agreement requires the Association to submit the following reporting to the State of New Hampshire?s Department of Health and Human Services that are properly supported by internal documentation: Monthly reimbursement requests indicating the number of meals delivered, Quarterly Program Service Reports, semi-annual Home-Delivered Data Forms. Condition Found: During our audit, we noted the Association does not maintain documented evidence of the reconciliation of the monthly, quarterly or semi-annual reporting requirements for the Congregate Home-Delivered meals program provided to the State to their internal statistical tracking. Context: Based on our testing, we noted on reports selected for testing (three months reimbursement requests, one quarter and one semiannual reports), there were more meals delivered than the number of meals submitted for reimbursement. We also noted the reports are generated from a meal count schedule that is updated on an on-going basis without distinct cut-off by month. This does not allow for reconciliation to be performed based on the reporting period. For the semi-annual report that was filed with the State for the period of January through June 2022, the Association reported a total of 33,358 meals delivered, however, the internal records indicated that a total of 34,203 meals were delivered, leaving a total of 845 meals unreimbursed to the Association. Questioned Costs: None. Cause and Effect: The Association was unaware of the requirement to maintain clear supporting documentation for the required reporting under the grant. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend the Association implement a process to properly support the monthly, quarterly and semi-annual reporting requirements that consists of clear support documentation that shows evidence of a preparer and reviewer for all components that reconcile to the corresponding reporting requirement. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation.
Finding Number: 2022-002 Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services Program Name: Special Programs for the Aging Title III, Part B Grants for Supportive Services and Senior Centers AL: 93,044, 93,045 Federal Award Identification Number: 151598, 1054074, 1051526, 105065 Federal Award Year: Year Ended June 30, 2022 Specific Requirement: The grant agreement requires the Association to submit the following reporting to the State of New Hampshire?s Department of Health and Human Services that are properly supported by internal documentation: Monthly reimbursement requests indicating the number of meals delivered, Quarterly Program Service Reports, semi-annual Home-Delivered Data Forms. Condition Found: During our audit, we noted the Association does not maintain documented evidence of the reconciliation of the monthly, quarterly or semi-annual reporting requirements for the Congregate Home-Delivered meals program provided to the State to their internal statistical tracking. Context: Based on our testing, we noted on reports selected for testing (three months reimbursement requests, one quarter and one semiannual reports), there were more meals delivered than the number of meals submitted for reimbursement. We also noted the reports are generated from a meal count schedule that is updated on an on-going basis without distinct cut-off by month. This does not allow for reconciliation to be performed based on the reporting period. For the semi-annual report that was filed with the State for the period of January through June 2022, the Association reported a total of 33,358 meals delivered, however, the internal records indicated that a total of 34,203 meals were delivered, leaving a total of 845 meals unreimbursed to the Association. Questioned Costs: None. Cause and Effect: The Association was unaware of the requirement to maintain clear supporting documentation for the required reporting under the grant. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend the Association implement a process to properly support the monthly, quarterly and semi-annual reporting requirements that consists of clear support documentation that shows evidence of a preparer and reviewer for all components that reconcile to the corresponding reporting requirement. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation.