FAC Explorer

Audit 49611

FY End
2022-06-30
Total Expended
$1.12M
Findings
2
Programs
12
Organization: Western Montana Area Vi Agency on Aging, Inc. (MT)
Year: 2022 Accepted: 2023-03-08
Auditor: Carver Florek and James Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
58475 2022-002 Material Weakness - M
634917 2022-002 Material Weakness - M

Programs

ALN Program Spent Major Findings
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $436,039 Yes 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $243,975 Yes 1
93.052 National Family Caregiver Support, Title Iii, Part E $137,218 - 0
93.053 Nutrition Services Incentive Program $95,614 Yes 0
93.071 Medicare Enrollment Assistance Program $85,025 - 0
93.779 Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations $38,521 - 0
10.565 Commodity Supplemental Food Program $36,110 - 0
93.011 National Organizations of State and Local Officials $20,000 - 0
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $14,696 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $9,251 - 0
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $6,068 - 0
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $1,192 - 0

Contacts

Name Title Type
KJX8CJBZNKF3 Lori Thibodeau-Seay Auditee
4068837284 Keegan Witt Auditor
No contacts on file

Notes to SEFA

Accounting Policies: 1.BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of WMTAOA under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards (Uniform Guidance). Because the Schedule is presenting only a selection portion of the operations of WMTAOA, it is not intended to and does not present the financial position, changes in net assets, or cash flows of WMTAOA. 2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
2022-002 INTERNAL CONTROL AND COMPLIANCE WITH SUBRECIPIENT MONITORING Criteria: WMAOA must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the awards; and the subaward performance goals are achieved. WMAOA?s policy requires subrecipient assessment on a regularly scheduled basis, at least annually or prior to refunding. Condition: During out testing of subrecipient monitoring we noted that 2 out of the 3 sites had not been properly monitored as required by Agency policy. Cause: No procedure in place to ensure annual assessments were completed. Effect: Subrecipients have not been properly monitored. Recommendation: We recommend review of Agency policy and implement procedures to ensure compliance with subrecipient monitoring and the agency?s own policy.
Finding 2022-002
2022-002 INTERNAL CONTROL AND COMPLIANCE WITH SUBRECIPIENT MONITORING Criteria: WMAOA must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the awards; and the subaward performance goals are achieved. WMAOA?s policy requires subrecipient assessment on a regularly scheduled basis, at least annually or prior to refunding. Condition: During out testing of subrecipient monitoring we noted that 2 out of the 3 sites had not been properly monitored as required by Agency policy. Cause: No procedure in place to ensure annual assessments were completed. Effect: Subrecipients have not been properly monitored. Recommendation: We recommend review of Agency policy and implement procedures to ensure compliance with subrecipient monitoring and the agency?s own policy.