Audit 414194

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Older Americans Act Title III Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification Number and Year: 2401MNOASS-00, 2501MNOASS-00, 2401MNOACM- 00, 2501MNOACM-00, 2401MNOAHD-00, 2501MNOAHD-00, 2401MNOANS-00, 2501MNOANS-01, 2601MNOANS-02 - 2025 Pass-Through Agency: Minnesota Board on Aging Award Period: January 1, 2025 – December 31, 2025 Types of Findings 􀀄 Material Weakness in Internal Control over Compliance 􀀄 Material Noncompliance Criteria: The organization does not retain documentation to ensure subrecipients are not excluded or disqualified in accordance with 2 CFR 180.300 (2 CFR 200.332(a)). Condition: The organization did not retain documentation that they had performed proper procedures to ensure subrecipients were not suspended or debarred. Questioned costs: None Context: For the 5 out of 5 subrecipients tested, there was no proof that suspension and debarment searches were completed. Cause: The Organization had miscommunication between the contract manager and the financial manager on who should be retaining the searches. Effect: The Organization could have entered into an agreement with a subrecipient that was suspended or debarred. Although the Organization was able to demonstrate that contracts were not entered into with subrecipients who were suspended or debarred, the absence of documentation performed prior to contract execution presents a risk of noncompliance. Repeat Finding: No. Recommendation: The Organization should save the suspension and debarment searches. Views of Responsible Officials: There is no disagreement with the audit finding. Management will implement a process to save the suspension and debarment.

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Older Americans Act Title III Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification Number and Year: 2401MNOASS-00, 2501MNOASS-00, 2401MNOACM- 00, 2501MNOACM-00, 2401MNOAHD-00, 2501MNOAHD-00, 2401MNOANS-00, 2501MNOANS-01, 2601MNOANS-02 - 2025 Pass-Through Agency: Minnesota Board on Aging Award Period: January 1, 2025 – December 31, 2025 Types of Findings 􀀄 Material Weakness in Internal Control over Compliance Criteria: The organization does not retain documentation to ensure the risk assessments and monitoring activities are reviewed after completion as required by 2 CFR 200.332(c) and Subpart F. Condition: The organization did not retain documentation to support that the subrecipient monitoring activities and risk assessments were being reviewed. Questioned costs: None Context: For the 5 out of 5 subrecipients tested, there was no proof that the monitoring and assessments were being reviewed. Cause: The Organization was not aware of the need to document their review of the monitoring activities and risk assessments. Effect: The Organization could have missed performed required monitoring activities or risk assessments.. Repeat Finding: No. Recommendation: The Organization should retain documentation that the monitoring activities and risk assessments were reviewed. Views of Responsible Officials: There is no disagreement with the audit finding. Management will implement a process to document their review.