FAC Explorer

Audit 399360

FY End
2025-06-30
Total Expended
$1.35M
Findings
1
Programs
4
Organization: South Florida Institute on Aging, INC (FL)
Year: 2025 Accepted: 2026-04-22
Auditor: CITRIN COOPERMAN & COMPANY LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1208312 2025-001 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
94.011 AMERICORPS SENIORS FOSTER GRANDPARENT PROGRAM (FGP) 94.011 $741,146 Yes 1
94.016 AMERICORPS SENIORS SENIOR COMPANION PROGRAM (SCP) 94.016 $458,564 Yes 0
94.002 AMERICORPS SENIORS RETIRED AND SENIOR VOLUNTEER PROGRAM (RSVP) 94.002 $118,742 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $32,865 Yes 0

Contacts

Name Title Type
MTPJK6JPC226 Cresha Reid Auditee
9544847117 Stephen Emery Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of South Florida Institute on Aging, Inc. (the “Organization”) under certain programs of the federal government for the year ended June 30, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. 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, as applicable.
The Organization did not elect to use the de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2025-001
Finding 2025-001: The Corporation for National and Community Service – Foster Grandparent/Senior Companion Cluster – ALN 94.011 and 94.016 – Significant Deficiency – Controls over Stipend Allocations Criteria: AmeriCorps Foster Grandparent Program guidelines limit stipends charged to the grant to $4.00 per hour, with any excess required to be funded by non-Federal sources. Internal controls must ensure that costs charged to Federal awards are allowable and properly allocated (2 CFR 200.303, 200.403, 200.405). Condition: We noted that volunteer stipends of $5.00 per hour were initially allocated to the AmeriCorps program. The portion in excess of the allowable allocation was removed and funded with non-Federal sources. Cause: Controls were not sufficient to ensure stipend rates were reviewed for compliance before being charged to the grant. Effect: Without proper review, unallowable costs may be charged to the AmeriCorps program and go undetected. Context: For the 18 out of 26 stipends tested, the allocation rate was not correct. Recommendation: Strengthen controls to ensure stipend rates are reviewed for compliance with AmeriCorps limits before allocation to the Federal award. Views of Responsible Officials: Management acknowledges the finding and agrees with the recommendation. Once notified of the stipend rate issue, management immediately corrected the allocation and ensured the unallowable portion was funded with non-Federal resources. To prevent future occurrences, SoFIA Management has reinforced controls by (1) requiring a compliance review of stipend rates before charging costs to the AmeriCorps award, (2) updating written procedures to reflect stipend limits, and (3) providing further training to program and finance staff. These measures will ensure that only allowable stipend costs are charged to the Federal program going forward. We are committed to maintaining strong fiscal controls and ensuring full compliance with all federal grant requirements.