FAC Explorer

Audit 7744

FY End
2023-06-30
Total Expended
$1.74M
Findings
6
Programs
6
Organization: Old Colony Elder Services, Inc. (MA)
Year: 2023 Accepted: 2023-12-20
Auditor: Citrin Cooperman & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
5725 2023-001 Significant Deficiency - AB
5726 2023-001 Significant Deficiency - AB
5727 2023-001 Significant Deficiency - AB
582167 2023-001 Significant Deficiency - AB
582168 2023-001 Significant Deficiency - AB
582169 2023-001 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
93.053 Nutrition Services Incentive Program $477,519 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $278,069 Yes 1
94.002 Retired and Senior Volunteer Program $142,487 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $117,744 Yes 1
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $34,132 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $18,365 - 0

Contacts

Name Title Type
FRKMP3ZVK2U6 Yolanda America Auditee
5085841561 Michael E. Criscione Auditor
No contacts on file

Notes to SEFA

Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards ("Schedule") includes the federal award activity of Old Colony Elder Services, Inc. and Subsidiary (the "Organization") under programs of the federal government for the year ended June 30, 2023. The information in the 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 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. De Minimis Rate Used: Y Rate Explanation: The auditee has elected to use the 10% de minimis indirect cost rate. 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. The Organization has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Condition: During the testing of the Aging Cluster payroll expenditures, it was discovered that four of forty three employee timecards tested was not approved prior to processing of payroll, leading to the potential for inaccurately including or allocating payroll expenditures to the grant. Criteria: Funding under the Aging Cluster is to be used for nutrition and supportive services consistent with the terms of the agreement with the Area Agency and the service provider which is inclusive of payroll expenditures. Cause: The Organization's management did not review and approve the timecard prior to processing of the payroll. Effect: Since the internal control surrounding approval of timesheets prior to processing payroll was ineffective, there exists the possibility that payroll expenditures were improperly included or allocated to the grant. Recommendation: The Organization should check to ensure all timecards are approved before payroll is processed.
Finding 2023-001
Condition: During the testing of the Aging Cluster payroll expenditures, it was discovered that four of forty three employee timecards tested was not approved prior to processing of payroll, leading to the potential for inaccurately including or allocating payroll expenditures to the grant. Criteria: Funding under the Aging Cluster is to be used for nutrition and supportive services consistent with the terms of the agreement with the Area Agency and the service provider which is inclusive of payroll expenditures. Cause: The Organization's management did not review and approve the timecard prior to processing of the payroll. Effect: Since the internal control surrounding approval of timesheets prior to processing payroll was ineffective, there exists the possibility that payroll expenditures were improperly included or allocated to the grant. Recommendation: The Organization should check to ensure all timecards are approved before payroll is processed.
Finding 2023-001
Condition: During the testing of the Aging Cluster payroll expenditures, it was discovered that four of forty three employee timecards tested was not approved prior to processing of payroll, leading to the potential for inaccurately including or allocating payroll expenditures to the grant. Criteria: Funding under the Aging Cluster is to be used for nutrition and supportive services consistent with the terms of the agreement with the Area Agency and the service provider which is inclusive of payroll expenditures. Cause: The Organization's management did not review and approve the timecard prior to processing of the payroll. Effect: Since the internal control surrounding approval of timesheets prior to processing payroll was ineffective, there exists the possibility that payroll expenditures were improperly included or allocated to the grant. Recommendation: The Organization should check to ensure all timecards are approved before payroll is processed.
Finding 2023-001
Condition: During the testing of the Aging Cluster payroll expenditures, it was discovered that four of forty three employee timecards tested was not approved prior to processing of payroll, leading to the potential for inaccurately including or allocating payroll expenditures to the grant. Criteria: Funding under the Aging Cluster is to be used for nutrition and supportive services consistent with the terms of the agreement with the Area Agency and the service provider which is inclusive of payroll expenditures. Cause: The Organization's management did not review and approve the timecard prior to processing of the payroll. Effect: Since the internal control surrounding approval of timesheets prior to processing payroll was ineffective, there exists the possibility that payroll expenditures were improperly included or allocated to the grant. Recommendation: The Organization should check to ensure all timecards are approved before payroll is processed.
Finding 2023-001
Condition: During the testing of the Aging Cluster payroll expenditures, it was discovered that four of forty three employee timecards tested was not approved prior to processing of payroll, leading to the potential for inaccurately including or allocating payroll expenditures to the grant. Criteria: Funding under the Aging Cluster is to be used for nutrition and supportive services consistent with the terms of the agreement with the Area Agency and the service provider which is inclusive of payroll expenditures. Cause: The Organization's management did not review and approve the timecard prior to processing of the payroll. Effect: Since the internal control surrounding approval of timesheets prior to processing payroll was ineffective, there exists the possibility that payroll expenditures were improperly included or allocated to the grant. Recommendation: The Organization should check to ensure all timecards are approved before payroll is processed.
Finding 2023-001
Condition: During the testing of the Aging Cluster payroll expenditures, it was discovered that four of forty three employee timecards tested was not approved prior to processing of payroll, leading to the potential for inaccurately including or allocating payroll expenditures to the grant. Criteria: Funding under the Aging Cluster is to be used for nutrition and supportive services consistent with the terms of the agreement with the Area Agency and the service provider which is inclusive of payroll expenditures. Cause: The Organization's management did not review and approve the timecard prior to processing of the payroll. Effect: Since the internal control surrounding approval of timesheets prior to processing payroll was ineffective, there exists the possibility that payroll expenditures were improperly included or allocated to the grant. Recommendation: The Organization should check to ensure all timecards are approved before payroll is processed.