Audit 8896

FY End
2023-06-30
Total Expended
$18.80M
Findings
20
Programs
26
Year: 2023 Accepted: 2023-12-29

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
6913 2023-001 - - L
6914 2023-001 - - L
6915 2023-001 - - L
6916 2023-001 - - L
6917 2023-001 - - L
6918 2023-002 - - G
6919 2023-002 - - G
6920 2023-002 - - G
6921 2023-002 - - G
6922 2023-002 - - G
583355 2023-001 - - L
583356 2023-001 - - L
583357 2023-001 - - L
583358 2023-001 - - L
583359 2023-001 - - L
583360 2023-002 - - G
583361 2023-002 - - G
583362 2023-002 - - G
583363 2023-002 - - G
583364 2023-002 - - G

Programs

ALN Program Spent Major Findings
14.248 Community Development Block Grants_section 108 Loan Guarantees $895,289 Yes 0
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $835,250 Yes 2
93.569 Community Services Block Grant $508,698 - 0
93.558 Temporary Assistance for Needy Families $290,949 - 0
17.278 Wia Youth Activities $218,512 - 0
17.259 Wia Youth Activities $211,047 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $188,422 Yes 2
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $179,189 - 0
10.177 Regional Food System Partnerships (b) $139,898 - 0
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $130,000 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $119,421 - 0
97.024 Emergency Food and Shelter National Board Program $113,601 - 0
17.235 Senior Community Service Employment Program $105,150 - 0
17.502 Occupational Safety and Health_susan Harwood Training Grants $82,749 - 0
17.277 Wia Youth Activities $79,155 - 0
93.499 Low Income Household Water Assistance Program $53,207 - 0
17.258 Wia Youth Activities $38,037 - 0
14.267 Continuum of Care Program $26,752 - 0
84.425 Education Stabilization Fund $22,381 - 0
93.658 Foster Care_title IV-E $19,123 - 0
93.556 Promoting Safe and Stable Families $18,097 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $15,926 Yes 2
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $14,514 - 0
14.218 Community Development Block Grants/entitlement Grants $11,410 - 0
93.568 Low-Income Home Energy Assistance $7,620 Yes 0
93.268 Immunization Cooperative Agreements $4,234 - 0

Contacts

Name Title Type
EVC4Z5EGN1C1 Alexander De Markoff Auditee
5597324194 Shannon Webster, CPA Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation 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 Negotiated Indirect Cost Rate Agreement (NICRA) received February 8, 2023 established 16.4% as the provisional rate for the period effective July 1, 2021 through June 30, 2023. The accompanying schedule of expenditures of federal and state awards (the "Schedule") includes the federal and state award activity of Community Services and Employment Training, Inc. (the Organization) under programs of the federal and state governments for the year ended June 30, 2023. 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 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.
Title: Senior Center Programs Matching Contributions 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 Negotiated Indirect Cost Rate Agreement (NICRA) received February 8, 2023 established 16.4% as the provisional rate for the period effective July 1, 2021 through June 30, 2023. The $1,861,456 reported on the schedule of expenditures of federal and state awards for the Special Programs for the Aging Title III and Title VII (aka Senior Center) Programs includes $45,268 of matching contributions and are required by the grant agreement to be used for program services and included as federal awards.
Title: Loan Outstanding 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 Negotiated Indirect Cost Rate Agreement (NICRA) received February 8, 2023 established 16.4% as the provisional rate for the period effective July 1, 2021 through June 30, 2023. The City of Visalia made a loan to the Organization under its Community Development Block Grant. This loan had a balance outstanding at June 30, 2023 as follows. This loan program is included in the federal expenditures presented in the Schedule of Expenditures of Federal and State Awards. See the Notes to the SEFA for chart/table.

Finding Details

Condition: The Organization failed to accurately report the service units and number of persons reported on the performance reports for multiple categories for multiple months: • For the Title III-B Supportive Services category Information and Assistance service units reported 1206, 881 and 947 for the months of September 2022, January 2023 and April 2023, respectively. However, per the underlying documentation the correct service units were 987, 883 and 948 for the months of September 2022, January 2023, and April 2023, respectively. These variances resulted in an overreporting of services units in September 2022 of 219 and an underreporting of service units of 2 and 1 for the months of January 2023 and April 2023, respectively. • For the Title III-C Congregate meals service units reported 8,593, 3,894, and 3,674 for the months of September 2022, January 2023 and April 2023, respectively. However, per the underlying documentation the correct service units were 8,620, 3,674, and 3,721 for the months of September 2022, January 2023, and April 2023, respectively. These variances resulted in an underreporting of service units of 27, overreporting of service units of 220 and an underreporting of service units of 47 for the months of September 2022, January 2023 and April 2023, respectively. • For the Title III-B Supportive Services category Senior Center Activities service units reported 1,597 and 2,833 for the months of January 2023 and April 2023, respectively. However, per the underlying documentation the correct service units were 1,619 and 3,197 for the months of January 2023 and April 2023, respectively. These variances resulted in an underreporting of service units of 22 and 364 for the months of January 2023 and April 2023, respectively. Further, as the number of persons reported is based off of a calculation of service units DPVB noted an underreporting of persons of 5 and 72 for the months of January 2023 and April 2023, respectively. Criteria: Per the Kings/Tulare Area Agency on aging Agreement No: K/T AAA 22/23-01 Article II. Reporting Provisions Section B.2, "The Contractor shall have written reporting procedures to assure that all submitted performance data is timely, accurate, verifiable and specific to each program which includes: ensuring accuracy of data from the intake/assessment process through reporting to the K/T AAA." Cause: Lack of training and internal review related to the reporting process. Effect: Failure to accurately report financial information may result in a reduction or loss of future funding. Recommendation: Management should provide additional training related to proper reporting which includes the strengthening of current processes and controls over the compilation and reporting of information. Additionally, management should perform an internal review and recalculation of the reports to ensure the information reported agrees with the underlying documentation and is accurate. Management’s Response/Planned Corrective Action: The Organization acknowledges the finding and accepts the recommendation. The Organization further recognizes the importance of gathering correct program data information and that the data is entered correctly. Once the Organization became aware of the variances, Department Leadership and the Organization’s Compliance Director began working on training for all staff and volunteers to support and improve accuracy of data collection and data entry. A training was facilitated on August 31, 2023. Staff plan to continue training quarterly with department staff and volunteers to support program data compliance. The Organization’s Senior Services Department has shifted over to a single point of entry for all meal deliveries, utilizing the Optimo Route software, which is improving efficiency. Senior Services will continue to explore the use of technology in 2024-2025 that will allow the Organization to move manual entry to a digital system. The Organization's Senior Services Department management will validate all monthly reports prior to submission. The Organization’s Compliance Director will review all reports quarterly for accuracy. Management is committed to ensure program data reflects services provided and accurate activity reporting.
Condition: The Organization failed to accurately report the service units and number of persons reported on the performance reports for multiple categories for multiple months: • For the Title III-B Supportive Services category Information and Assistance service units reported 1206, 881 and 947 for the months of September 2022, January 2023 and April 2023, respectively. However, per the underlying documentation the correct service units were 987, 883 and 948 for the months of September 2022, January 2023, and April 2023, respectively. These variances resulted in an overreporting of services units in September 2022 of 219 and an underreporting of service units of 2 and 1 for the months of January 2023 and April 2023, respectively. • For the Title III-C Congregate meals service units reported 8,593, 3,894, and 3,674 for the months of September 2022, January 2023 and April 2023, respectively. However, per the underlying documentation the correct service units were 8,620, 3,674, and 3,721 for the months of September 2022, January 2023, and April 2023, respectively. These variances resulted in an underreporting of service units of 27, overreporting of service units of 220 and an underreporting of service units of 47 for the months of September 2022, January 2023 and April 2023, respectively. • For the Title III-B Supportive Services category Senior Center Activities service units reported 1,597 and 2,833 for the months of January 2023 and April 2023, respectively. However, per the underlying documentation the correct service units were 1,619 and 3,197 for the months of January 2023 and April 2023, respectively. These variances resulted in an underreporting of service units of 22 and 364 for the months of January 2023 and April 2023, respectively. Further, as the number of persons reported is based off of a calculation of service units DPVB noted an underreporting of persons of 5 and 72 for the months of January 2023 and April 2023, respectively. Criteria: Per the Kings/Tulare Area Agency on aging Agreement No: K/T AAA 22/23-01 Article II. Reporting Provisions Section B.2, "The Contractor shall have written reporting procedures to assure that all submitted performance data is timely, accurate, verifiable and specific to each program which includes: ensuring accuracy of data from the intake/assessment process through reporting to the K/T AAA." Cause: Lack of training and internal review related to the reporting process. Effect: Failure to accurately report financial information may result in a reduction or loss of future funding. Recommendation: Management should provide additional training related to proper reporting which includes the strengthening of current processes and controls over the compilation and reporting of information. Additionally, management should perform an internal review and recalculation of the reports to ensure the information reported agrees with the underlying documentation and is accurate. Management’s Response/Planned Corrective Action: The Organization acknowledges the finding and accepts the recommendation. The Organization further recognizes the importance of gathering correct program data information and that the data is entered correctly. Once the Organization became aware of the variances, Department Leadership and the Organization’s Compliance Director began working on training for all staff and volunteers to support and improve accuracy of data collection and data entry. A training was facilitated on August 31, 2023. Staff plan to continue training quarterly with department staff and volunteers to support program data compliance. The Organization’s Senior Services Department has shifted over to a single point of entry for all meal deliveries, utilizing the Optimo Route software, which is improving efficiency. Senior Services will continue to explore the use of technology in 2024-2025 that will allow the Organization to move manual entry to a digital system. The Organization's Senior Services Department management will validate all monthly reports prior to submission. The Organization’s Compliance Director will review all reports quarterly for accuracy. Management is committed to ensure program data reflects services provided and accurate activity reporting.
Condition: The Organization failed to accurately report the service units and number of persons reported on the performance reports for multiple categories for multiple months: • For the Title III-B Supportive Services category Information and Assistance service units reported 1206, 881 and 947 for the months of September 2022, January 2023 and April 2023, respectively. However, per the underlying documentation the correct service units were 987, 883 and 948 for the months of September 2022, January 2023, and April 2023, respectively. These variances resulted in an overreporting of services units in September 2022 of 219 and an underreporting of service units of 2 and 1 for the months of January 2023 and April 2023, respectively. • For the Title III-C Congregate meals service units reported 8,593, 3,894, and 3,674 for the months of September 2022, January 2023 and April 2023, respectively. However, per the underlying documentation the correct service units were 8,620, 3,674, and 3,721 for the months of September 2022, January 2023, and April 2023, respectively. These variances resulted in an underreporting of service units of 27, overreporting of service units of 220 and an underreporting of service units of 47 for the months of September 2022, January 2023 and April 2023, respectively. • For the Title III-B Supportive Services category Senior Center Activities service units reported 1,597 and 2,833 for the months of January 2023 and April 2023, respectively. However, per the underlying documentation the correct service units were 1,619 and 3,197 for the months of January 2023 and April 2023, respectively. These variances resulted in an underreporting of service units of 22 and 364 for the months of January 2023 and April 2023, respectively. Further, as the number of persons reported is based off of a calculation of service units DPVB noted an underreporting of persons of 5 and 72 for the months of January 2023 and April 2023, respectively. Criteria: Per the Kings/Tulare Area Agency on aging Agreement No: K/T AAA 22/23-01 Article II. Reporting Provisions Section B.2, "The Contractor shall have written reporting procedures to assure that all submitted performance data is timely, accurate, verifiable and specific to each program which includes: ensuring accuracy of data from the intake/assessment process through reporting to the K/T AAA." Cause: Lack of training and internal review related to the reporting process. Effect: Failure to accurately report financial information may result in a reduction or loss of future funding. Recommendation: Management should provide additional training related to proper reporting which includes the strengthening of current processes and controls over the compilation and reporting of information. Additionally, management should perform an internal review and recalculation of the reports to ensure the information reported agrees with the underlying documentation and is accurate. Management’s Response/Planned Corrective Action: The Organization acknowledges the finding and accepts the recommendation. The Organization further recognizes the importance of gathering correct program data information and that the data is entered correctly. Once the Organization became aware of the variances, Department Leadership and the Organization’s Compliance Director began working on training for all staff and volunteers to support and improve accuracy of data collection and data entry. A training was facilitated on August 31, 2023. Staff plan to continue training quarterly with department staff and volunteers to support program data compliance. The Organization’s Senior Services Department has shifted over to a single point of entry for all meal deliveries, utilizing the Optimo Route software, which is improving efficiency. Senior Services will continue to explore the use of technology in 2024-2025 that will allow the Organization to move manual entry to a digital system. The Organization's Senior Services Department management will validate all monthly reports prior to submission. The Organization’s Compliance Director will review all reports quarterly for accuracy. Management is committed to ensure program data reflects services provided and accurate activity reporting.
Condition: The Organization failed to accurately report the service units and number of persons reported on the performance reports for multiple categories for multiple months: • For the Title III-B Supportive Services category Information and Assistance service units reported 1206, 881 and 947 for the months of September 2022, January 2023 and April 2023, respectively. However, per the underlying documentation the correct service units were 987, 883 and 948 for the months of September 2022, January 2023, and April 2023, respectively. These variances resulted in an overreporting of services units in September 2022 of 219 and an underreporting of service units of 2 and 1 for the months of January 2023 and April 2023, respectively. • For the Title III-C Congregate meals service units reported 8,593, 3,894, and 3,674 for the months of September 2022, January 2023 and April 2023, respectively. However, per the underlying documentation the correct service units were 8,620, 3,674, and 3,721 for the months of September 2022, January 2023, and April 2023, respectively. These variances resulted in an underreporting of service units of 27, overreporting of service units of 220 and an underreporting of service units of 47 for the months of September 2022, January 2023 and April 2023, respectively. • For the Title III-B Supportive Services category Senior Center Activities service units reported 1,597 and 2,833 for the months of January 2023 and April 2023, respectively. However, per the underlying documentation the correct service units were 1,619 and 3,197 for the months of January 2023 and April 2023, respectively. These variances resulted in an underreporting of service units of 22 and 364 for the months of January 2023 and April 2023, respectively. Further, as the number of persons reported is based off of a calculation of service units DPVB noted an underreporting of persons of 5 and 72 for the months of January 2023 and April 2023, respectively. Criteria: Per the Kings/Tulare Area Agency on aging Agreement No: K/T AAA 22/23-01 Article II. Reporting Provisions Section B.2, "The Contractor shall have written reporting procedures to assure that all submitted performance data is timely, accurate, verifiable and specific to each program which includes: ensuring accuracy of data from the intake/assessment process through reporting to the K/T AAA." Cause: Lack of training and internal review related to the reporting process. Effect: Failure to accurately report financial information may result in a reduction or loss of future funding. Recommendation: Management should provide additional training related to proper reporting which includes the strengthening of current processes and controls over the compilation and reporting of information. Additionally, management should perform an internal review and recalculation of the reports to ensure the information reported agrees with the underlying documentation and is accurate. Management’s Response/Planned Corrective Action: The Organization acknowledges the finding and accepts the recommendation. The Organization further recognizes the importance of gathering correct program data information and that the data is entered correctly. Once the Organization became aware of the variances, Department Leadership and the Organization’s Compliance Director began working on training for all staff and volunteers to support and improve accuracy of data collection and data entry. A training was facilitated on August 31, 2023. Staff plan to continue training quarterly with department staff and volunteers to support program data compliance. The Organization’s Senior Services Department has shifted over to a single point of entry for all meal deliveries, utilizing the Optimo Route software, which is improving efficiency. Senior Services will continue to explore the use of technology in 2024-2025 that will allow the Organization to move manual entry to a digital system. The Organization's Senior Services Department management will validate all monthly reports prior to submission. The Organization’s Compliance Director will review all reports quarterly for accuracy. Management is committed to ensure program data reflects services provided and accurate activity reporting.
Condition: The Organization failed to accurately report the service units and number of persons reported on the performance reports for multiple categories for multiple months: • For the Title III-B Supportive Services category Information and Assistance service units reported 1206, 881 and 947 for the months of September 2022, January 2023 and April 2023, respectively. However, per the underlying documentation the correct service units were 987, 883 and 948 for the months of September 2022, January 2023, and April 2023, respectively. These variances resulted in an overreporting of services units in September 2022 of 219 and an underreporting of service units of 2 and 1 for the months of January 2023 and April 2023, respectively. • For the Title III-C Congregate meals service units reported 8,593, 3,894, and 3,674 for the months of September 2022, January 2023 and April 2023, respectively. However, per the underlying documentation the correct service units were 8,620, 3,674, and 3,721 for the months of September 2022, January 2023, and April 2023, respectively. These variances resulted in an underreporting of service units of 27, overreporting of service units of 220 and an underreporting of service units of 47 for the months of September 2022, January 2023 and April 2023, respectively. • For the Title III-B Supportive Services category Senior Center Activities service units reported 1,597 and 2,833 for the months of January 2023 and April 2023, respectively. However, per the underlying documentation the correct service units were 1,619 and 3,197 for the months of January 2023 and April 2023, respectively. These variances resulted in an underreporting of service units of 22 and 364 for the months of January 2023 and April 2023, respectively. Further, as the number of persons reported is based off of a calculation of service units DPVB noted an underreporting of persons of 5 and 72 for the months of January 2023 and April 2023, respectively. Criteria: Per the Kings/Tulare Area Agency on aging Agreement No: K/T AAA 22/23-01 Article II. Reporting Provisions Section B.2, "The Contractor shall have written reporting procedures to assure that all submitted performance data is timely, accurate, verifiable and specific to each program which includes: ensuring accuracy of data from the intake/assessment process through reporting to the K/T AAA." Cause: Lack of training and internal review related to the reporting process. Effect: Failure to accurately report financial information may result in a reduction or loss of future funding. Recommendation: Management should provide additional training related to proper reporting which includes the strengthening of current processes and controls over the compilation and reporting of information. Additionally, management should perform an internal review and recalculation of the reports to ensure the information reported agrees with the underlying documentation and is accurate. Management’s Response/Planned Corrective Action: The Organization acknowledges the finding and accepts the recommendation. The Organization further recognizes the importance of gathering correct program data information and that the data is entered correctly. Once the Organization became aware of the variances, Department Leadership and the Organization’s Compliance Director began working on training for all staff and volunteers to support and improve accuracy of data collection and data entry. A training was facilitated on August 31, 2023. Staff plan to continue training quarterly with department staff and volunteers to support program data compliance. The Organization’s Senior Services Department has shifted over to a single point of entry for all meal deliveries, utilizing the Optimo Route software, which is improving efficiency. Senior Services will continue to explore the use of technology in 2024-2025 that will allow the Organization to move manual entry to a digital system. The Organization's Senior Services Department management will validate all monthly reports prior to submission. The Organization’s Compliance Director will review all reports quarterly for accuracy. Management is committed to ensure program data reflects services provided and accurate activity reporting.
Condition: The Organization failed to meet the required minimum administration match for title III B of 25% and the required minimum program match for title III B of 10.53%. Criteria: Per the Kings/Tulare Area Agency on aging Agreement No: K/T AAA 22/23-01 Article III. Program Specific Budget and Budget Revision Section F, " The required minimum administration matching contributions for title III B, not including Ombudsman, III C, & III E is 25%. The required minimum program matching contributions for title III B, not including Ombudsman, III C, & III D is 10.53%. " Cause: The finding stems from a lack of available volunteer hours which supplement a large portion of the match. Effect: The Organization did not adhere to their 25% minimum administration matching requirement and undermatched the minimum program matching requirement by $132,146. The Failure to meet matching requirements may result in a reduction or loss of future funding. Recommendation: Management should perform an internal review of the agreements to ensure requirements set forth are met. Additionally, management should develop and implement policies and procedures to track their matching requirements to ensure the match is met at the end of the granting period. Management’s Response/Planned Corrective Action: The Organization acknowledges the finding and is continuously working closely with program staff to seek other non-federal revenue to meet the match requirement. The Organization has been unable to meet the match requirement since the pandemic because the Organization’s match was previously dependent on volunteer hours and volunteers were not in the sites when they were not open. The following steps have been taken to remedy the finding. The Organization's resource development team is constantly researching non-federal funding to supplement the senior center funding that is eligible for match. The Organization has also increased fundraising activities for gaining private donations, which could be applied to senior center activities and therefore create match. Thus far for fiscal year 2023-2024 the Organization has obtained a grant that will be eligible for a match totaling $73,992. In addition, the Organization is researching the new reporting requirements for in-kind donations, as the senior centers occasionally receive donations such as food from private vendors that could be eligible for match. As of October 31, 2023, the Organization has met 25% of its match requirement for the current fiscal year.
Condition: The Organization failed to meet the required minimum administration match for title III B of 25% and the required minimum program match for title III B of 10.53%. Criteria: Per the Kings/Tulare Area Agency on aging Agreement No: K/T AAA 22/23-01 Article III. Program Specific Budget and Budget Revision Section F, " The required minimum administration matching contributions for title III B, not including Ombudsman, III C, & III E is 25%. The required minimum program matching contributions for title III B, not including Ombudsman, III C, & III D is 10.53%. " Cause: The finding stems from a lack of available volunteer hours which supplement a large portion of the match. Effect: The Organization did not adhere to their 25% minimum administration matching requirement and undermatched the minimum program matching requirement by $132,146. The Failure to meet matching requirements may result in a reduction or loss of future funding. Recommendation: Management should perform an internal review of the agreements to ensure requirements set forth are met. Additionally, management should develop and implement policies and procedures to track their matching requirements to ensure the match is met at the end of the granting period. Management’s Response/Planned Corrective Action: The Organization acknowledges the finding and is continuously working closely with program staff to seek other non-federal revenue to meet the match requirement. The Organization has been unable to meet the match requirement since the pandemic because the Organization’s match was previously dependent on volunteer hours and volunteers were not in the sites when they were not open. The following steps have been taken to remedy the finding. The Organization's resource development team is constantly researching non-federal funding to supplement the senior center funding that is eligible for match. The Organization has also increased fundraising activities for gaining private donations, which could be applied to senior center activities and therefore create match. Thus far for fiscal year 2023-2024 the Organization has obtained a grant that will be eligible for a match totaling $73,992. In addition, the Organization is researching the new reporting requirements for in-kind donations, as the senior centers occasionally receive donations such as food from private vendors that could be eligible for match. As of October 31, 2023, the Organization has met 25% of its match requirement for the current fiscal year.
Condition: The Organization failed to meet the required minimum administration match for title III B of 25% and the required minimum program match for title III B of 10.53%. Criteria: Per the Kings/Tulare Area Agency on aging Agreement No: K/T AAA 22/23-01 Article III. Program Specific Budget and Budget Revision Section F, " The required minimum administration matching contributions for title III B, not including Ombudsman, III C, & III E is 25%. The required minimum program matching contributions for title III B, not including Ombudsman, III C, & III D is 10.53%. " Cause: The finding stems from a lack of available volunteer hours which supplement a large portion of the match. Effect: The Organization did not adhere to their 25% minimum administration matching requirement and undermatched the minimum program matching requirement by $132,146. The Failure to meet matching requirements may result in a reduction or loss of future funding. Recommendation: Management should perform an internal review of the agreements to ensure requirements set forth are met. Additionally, management should develop and implement policies and procedures to track their matching requirements to ensure the match is met at the end of the granting period. Management’s Response/Planned Corrective Action: The Organization acknowledges the finding and is continuously working closely with program staff to seek other non-federal revenue to meet the match requirement. The Organization has been unable to meet the match requirement since the pandemic because the Organization’s match was previously dependent on volunteer hours and volunteers were not in the sites when they were not open. The following steps have been taken to remedy the finding. The Organization's resource development team is constantly researching non-federal funding to supplement the senior center funding that is eligible for match. The Organization has also increased fundraising activities for gaining private donations, which could be applied to senior center activities and therefore create match. Thus far for fiscal year 2023-2024 the Organization has obtained a grant that will be eligible for a match totaling $73,992. In addition, the Organization is researching the new reporting requirements for in-kind donations, as the senior centers occasionally receive donations such as food from private vendors that could be eligible for match. As of October 31, 2023, the Organization has met 25% of its match requirement for the current fiscal year.
Condition: The Organization failed to meet the required minimum administration match for title III B of 25% and the required minimum program match for title III B of 10.53%. Criteria: Per the Kings/Tulare Area Agency on aging Agreement No: K/T AAA 22/23-01 Article III. Program Specific Budget and Budget Revision Section F, " The required minimum administration matching contributions for title III B, not including Ombudsman, III C, & III E is 25%. The required minimum program matching contributions for title III B, not including Ombudsman, III C, & III D is 10.53%. " Cause: The finding stems from a lack of available volunteer hours which supplement a large portion of the match. Effect: The Organization did not adhere to their 25% minimum administration matching requirement and undermatched the minimum program matching requirement by $132,146. The Failure to meet matching requirements may result in a reduction or loss of future funding. Recommendation: Management should perform an internal review of the agreements to ensure requirements set forth are met. Additionally, management should develop and implement policies and procedures to track their matching requirements to ensure the match is met at the end of the granting period. Management’s Response/Planned Corrective Action: The Organization acknowledges the finding and is continuously working closely with program staff to seek other non-federal revenue to meet the match requirement. The Organization has been unable to meet the match requirement since the pandemic because the Organization’s match was previously dependent on volunteer hours and volunteers were not in the sites when they were not open. The following steps have been taken to remedy the finding. The Organization's resource development team is constantly researching non-federal funding to supplement the senior center funding that is eligible for match. The Organization has also increased fundraising activities for gaining private donations, which could be applied to senior center activities and therefore create match. Thus far for fiscal year 2023-2024 the Organization has obtained a grant that will be eligible for a match totaling $73,992. In addition, the Organization is researching the new reporting requirements for in-kind donations, as the senior centers occasionally receive donations such as food from private vendors that could be eligible for match. As of October 31, 2023, the Organization has met 25% of its match requirement for the current fiscal year.
Condition: The Organization failed to meet the required minimum administration match for title III B of 25% and the required minimum program match for title III B of 10.53%. Criteria: Per the Kings/Tulare Area Agency on aging Agreement No: K/T AAA 22/23-01 Article III. Program Specific Budget and Budget Revision Section F, " The required minimum administration matching contributions for title III B, not including Ombudsman, III C, & III E is 25%. The required minimum program matching contributions for title III B, not including Ombudsman, III C, & III D is 10.53%. " Cause: The finding stems from a lack of available volunteer hours which supplement a large portion of the match. Effect: The Organization did not adhere to their 25% minimum administration matching requirement and undermatched the minimum program matching requirement by $132,146. The Failure to meet matching requirements may result in a reduction or loss of future funding. Recommendation: Management should perform an internal review of the agreements to ensure requirements set forth are met. Additionally, management should develop and implement policies and procedures to track their matching requirements to ensure the match is met at the end of the granting period. Management’s Response/Planned Corrective Action: The Organization acknowledges the finding and is continuously working closely with program staff to seek other non-federal revenue to meet the match requirement. The Organization has been unable to meet the match requirement since the pandemic because the Organization’s match was previously dependent on volunteer hours and volunteers were not in the sites when they were not open. The following steps have been taken to remedy the finding. The Organization's resource development team is constantly researching non-federal funding to supplement the senior center funding that is eligible for match. The Organization has also increased fundraising activities for gaining private donations, which could be applied to senior center activities and therefore create match. Thus far for fiscal year 2023-2024 the Organization has obtained a grant that will be eligible for a match totaling $73,992. In addition, the Organization is researching the new reporting requirements for in-kind donations, as the senior centers occasionally receive donations such as food from private vendors that could be eligible for match. As of October 31, 2023, the Organization has met 25% of its match requirement for the current fiscal year.
Condition: The Organization failed to accurately report the service units and number of persons reported on the performance reports for multiple categories for multiple months: • For the Title III-B Supportive Services category Information and Assistance service units reported 1206, 881 and 947 for the months of September 2022, January 2023 and April 2023, respectively. However, per the underlying documentation the correct service units were 987, 883 and 948 for the months of September 2022, January 2023, and April 2023, respectively. These variances resulted in an overreporting of services units in September 2022 of 219 and an underreporting of service units of 2 and 1 for the months of January 2023 and April 2023, respectively. • For the Title III-C Congregate meals service units reported 8,593, 3,894, and 3,674 for the months of September 2022, January 2023 and April 2023, respectively. However, per the underlying documentation the correct service units were 8,620, 3,674, and 3,721 for the months of September 2022, January 2023, and April 2023, respectively. These variances resulted in an underreporting of service units of 27, overreporting of service units of 220 and an underreporting of service units of 47 for the months of September 2022, January 2023 and April 2023, respectively. • For the Title III-B Supportive Services category Senior Center Activities service units reported 1,597 and 2,833 for the months of January 2023 and April 2023, respectively. However, per the underlying documentation the correct service units were 1,619 and 3,197 for the months of January 2023 and April 2023, respectively. These variances resulted in an underreporting of service units of 22 and 364 for the months of January 2023 and April 2023, respectively. Further, as the number of persons reported is based off of a calculation of service units DPVB noted an underreporting of persons of 5 and 72 for the months of January 2023 and April 2023, respectively. Criteria: Per the Kings/Tulare Area Agency on aging Agreement No: K/T AAA 22/23-01 Article II. Reporting Provisions Section B.2, "The Contractor shall have written reporting procedures to assure that all submitted performance data is timely, accurate, verifiable and specific to each program which includes: ensuring accuracy of data from the intake/assessment process through reporting to the K/T AAA." Cause: Lack of training and internal review related to the reporting process. Effect: Failure to accurately report financial information may result in a reduction or loss of future funding. Recommendation: Management should provide additional training related to proper reporting which includes the strengthening of current processes and controls over the compilation and reporting of information. Additionally, management should perform an internal review and recalculation of the reports to ensure the information reported agrees with the underlying documentation and is accurate. Management’s Response/Planned Corrective Action: The Organization acknowledges the finding and accepts the recommendation. The Organization further recognizes the importance of gathering correct program data information and that the data is entered correctly. Once the Organization became aware of the variances, Department Leadership and the Organization’s Compliance Director began working on training for all staff and volunteers to support and improve accuracy of data collection and data entry. A training was facilitated on August 31, 2023. Staff plan to continue training quarterly with department staff and volunteers to support program data compliance. The Organization’s Senior Services Department has shifted over to a single point of entry for all meal deliveries, utilizing the Optimo Route software, which is improving efficiency. Senior Services will continue to explore the use of technology in 2024-2025 that will allow the Organization to move manual entry to a digital system. The Organization's Senior Services Department management will validate all monthly reports prior to submission. The Organization’s Compliance Director will review all reports quarterly for accuracy. Management is committed to ensure program data reflects services provided and accurate activity reporting.
Condition: The Organization failed to accurately report the service units and number of persons reported on the performance reports for multiple categories for multiple months: • For the Title III-B Supportive Services category Information and Assistance service units reported 1206, 881 and 947 for the months of September 2022, January 2023 and April 2023, respectively. However, per the underlying documentation the correct service units were 987, 883 and 948 for the months of September 2022, January 2023, and April 2023, respectively. These variances resulted in an overreporting of services units in September 2022 of 219 and an underreporting of service units of 2 and 1 for the months of January 2023 and April 2023, respectively. • For the Title III-C Congregate meals service units reported 8,593, 3,894, and 3,674 for the months of September 2022, January 2023 and April 2023, respectively. However, per the underlying documentation the correct service units were 8,620, 3,674, and 3,721 for the months of September 2022, January 2023, and April 2023, respectively. These variances resulted in an underreporting of service units of 27, overreporting of service units of 220 and an underreporting of service units of 47 for the months of September 2022, January 2023 and April 2023, respectively. • For the Title III-B Supportive Services category Senior Center Activities service units reported 1,597 and 2,833 for the months of January 2023 and April 2023, respectively. However, per the underlying documentation the correct service units were 1,619 and 3,197 for the months of January 2023 and April 2023, respectively. These variances resulted in an underreporting of service units of 22 and 364 for the months of January 2023 and April 2023, respectively. Further, as the number of persons reported is based off of a calculation of service units DPVB noted an underreporting of persons of 5 and 72 for the months of January 2023 and April 2023, respectively. Criteria: Per the Kings/Tulare Area Agency on aging Agreement No: K/T AAA 22/23-01 Article II. Reporting Provisions Section B.2, "The Contractor shall have written reporting procedures to assure that all submitted performance data is timely, accurate, verifiable and specific to each program which includes: ensuring accuracy of data from the intake/assessment process through reporting to the K/T AAA." Cause: Lack of training and internal review related to the reporting process. Effect: Failure to accurately report financial information may result in a reduction or loss of future funding. Recommendation: Management should provide additional training related to proper reporting which includes the strengthening of current processes and controls over the compilation and reporting of information. Additionally, management should perform an internal review and recalculation of the reports to ensure the information reported agrees with the underlying documentation and is accurate. Management’s Response/Planned Corrective Action: The Organization acknowledges the finding and accepts the recommendation. The Organization further recognizes the importance of gathering correct program data information and that the data is entered correctly. Once the Organization became aware of the variances, Department Leadership and the Organization’s Compliance Director began working on training for all staff and volunteers to support and improve accuracy of data collection and data entry. A training was facilitated on August 31, 2023. Staff plan to continue training quarterly with department staff and volunteers to support program data compliance. The Organization’s Senior Services Department has shifted over to a single point of entry for all meal deliveries, utilizing the Optimo Route software, which is improving efficiency. Senior Services will continue to explore the use of technology in 2024-2025 that will allow the Organization to move manual entry to a digital system. The Organization's Senior Services Department management will validate all monthly reports prior to submission. The Organization’s Compliance Director will review all reports quarterly for accuracy. Management is committed to ensure program data reflects services provided and accurate activity reporting.
Condition: The Organization failed to accurately report the service units and number of persons reported on the performance reports for multiple categories for multiple months: • For the Title III-B Supportive Services category Information and Assistance service units reported 1206, 881 and 947 for the months of September 2022, January 2023 and April 2023, respectively. However, per the underlying documentation the correct service units were 987, 883 and 948 for the months of September 2022, January 2023, and April 2023, respectively. These variances resulted in an overreporting of services units in September 2022 of 219 and an underreporting of service units of 2 and 1 for the months of January 2023 and April 2023, respectively. • For the Title III-C Congregate meals service units reported 8,593, 3,894, and 3,674 for the months of September 2022, January 2023 and April 2023, respectively. However, per the underlying documentation the correct service units were 8,620, 3,674, and 3,721 for the months of September 2022, January 2023, and April 2023, respectively. These variances resulted in an underreporting of service units of 27, overreporting of service units of 220 and an underreporting of service units of 47 for the months of September 2022, January 2023 and April 2023, respectively. • For the Title III-B Supportive Services category Senior Center Activities service units reported 1,597 and 2,833 for the months of January 2023 and April 2023, respectively. However, per the underlying documentation the correct service units were 1,619 and 3,197 for the months of January 2023 and April 2023, respectively. These variances resulted in an underreporting of service units of 22 and 364 for the months of January 2023 and April 2023, respectively. Further, as the number of persons reported is based off of a calculation of service units DPVB noted an underreporting of persons of 5 and 72 for the months of January 2023 and April 2023, respectively. Criteria: Per the Kings/Tulare Area Agency on aging Agreement No: K/T AAA 22/23-01 Article II. Reporting Provisions Section B.2, "The Contractor shall have written reporting procedures to assure that all submitted performance data is timely, accurate, verifiable and specific to each program which includes: ensuring accuracy of data from the intake/assessment process through reporting to the K/T AAA." Cause: Lack of training and internal review related to the reporting process. Effect: Failure to accurately report financial information may result in a reduction or loss of future funding. Recommendation: Management should provide additional training related to proper reporting which includes the strengthening of current processes and controls over the compilation and reporting of information. Additionally, management should perform an internal review and recalculation of the reports to ensure the information reported agrees with the underlying documentation and is accurate. Management’s Response/Planned Corrective Action: The Organization acknowledges the finding and accepts the recommendation. The Organization further recognizes the importance of gathering correct program data information and that the data is entered correctly. Once the Organization became aware of the variances, Department Leadership and the Organization’s Compliance Director began working on training for all staff and volunteers to support and improve accuracy of data collection and data entry. A training was facilitated on August 31, 2023. Staff plan to continue training quarterly with department staff and volunteers to support program data compliance. The Organization’s Senior Services Department has shifted over to a single point of entry for all meal deliveries, utilizing the Optimo Route software, which is improving efficiency. Senior Services will continue to explore the use of technology in 2024-2025 that will allow the Organization to move manual entry to a digital system. The Organization's Senior Services Department management will validate all monthly reports prior to submission. The Organization’s Compliance Director will review all reports quarterly for accuracy. Management is committed to ensure program data reflects services provided and accurate activity reporting.
Condition: The Organization failed to accurately report the service units and number of persons reported on the performance reports for multiple categories for multiple months: • For the Title III-B Supportive Services category Information and Assistance service units reported 1206, 881 and 947 for the months of September 2022, January 2023 and April 2023, respectively. However, per the underlying documentation the correct service units were 987, 883 and 948 for the months of September 2022, January 2023, and April 2023, respectively. These variances resulted in an overreporting of services units in September 2022 of 219 and an underreporting of service units of 2 and 1 for the months of January 2023 and April 2023, respectively. • For the Title III-C Congregate meals service units reported 8,593, 3,894, and 3,674 for the months of September 2022, January 2023 and April 2023, respectively. However, per the underlying documentation the correct service units were 8,620, 3,674, and 3,721 for the months of September 2022, January 2023, and April 2023, respectively. These variances resulted in an underreporting of service units of 27, overreporting of service units of 220 and an underreporting of service units of 47 for the months of September 2022, January 2023 and April 2023, respectively. • For the Title III-B Supportive Services category Senior Center Activities service units reported 1,597 and 2,833 for the months of January 2023 and April 2023, respectively. However, per the underlying documentation the correct service units were 1,619 and 3,197 for the months of January 2023 and April 2023, respectively. These variances resulted in an underreporting of service units of 22 and 364 for the months of January 2023 and April 2023, respectively. Further, as the number of persons reported is based off of a calculation of service units DPVB noted an underreporting of persons of 5 and 72 for the months of January 2023 and April 2023, respectively. Criteria: Per the Kings/Tulare Area Agency on aging Agreement No: K/T AAA 22/23-01 Article II. Reporting Provisions Section B.2, "The Contractor shall have written reporting procedures to assure that all submitted performance data is timely, accurate, verifiable and specific to each program which includes: ensuring accuracy of data from the intake/assessment process through reporting to the K/T AAA." Cause: Lack of training and internal review related to the reporting process. Effect: Failure to accurately report financial information may result in a reduction or loss of future funding. Recommendation: Management should provide additional training related to proper reporting which includes the strengthening of current processes and controls over the compilation and reporting of information. Additionally, management should perform an internal review and recalculation of the reports to ensure the information reported agrees with the underlying documentation and is accurate. Management’s Response/Planned Corrective Action: The Organization acknowledges the finding and accepts the recommendation. The Organization further recognizes the importance of gathering correct program data information and that the data is entered correctly. Once the Organization became aware of the variances, Department Leadership and the Organization’s Compliance Director began working on training for all staff and volunteers to support and improve accuracy of data collection and data entry. A training was facilitated on August 31, 2023. Staff plan to continue training quarterly with department staff and volunteers to support program data compliance. The Organization’s Senior Services Department has shifted over to a single point of entry for all meal deliveries, utilizing the Optimo Route software, which is improving efficiency. Senior Services will continue to explore the use of technology in 2024-2025 that will allow the Organization to move manual entry to a digital system. The Organization's Senior Services Department management will validate all monthly reports prior to submission. The Organization’s Compliance Director will review all reports quarterly for accuracy. Management is committed to ensure program data reflects services provided and accurate activity reporting.
Condition: The Organization failed to accurately report the service units and number of persons reported on the performance reports for multiple categories for multiple months: • For the Title III-B Supportive Services category Information and Assistance service units reported 1206, 881 and 947 for the months of September 2022, January 2023 and April 2023, respectively. However, per the underlying documentation the correct service units were 987, 883 and 948 for the months of September 2022, January 2023, and April 2023, respectively. These variances resulted in an overreporting of services units in September 2022 of 219 and an underreporting of service units of 2 and 1 for the months of January 2023 and April 2023, respectively. • For the Title III-C Congregate meals service units reported 8,593, 3,894, and 3,674 for the months of September 2022, January 2023 and April 2023, respectively. However, per the underlying documentation the correct service units were 8,620, 3,674, and 3,721 for the months of September 2022, January 2023, and April 2023, respectively. These variances resulted in an underreporting of service units of 27, overreporting of service units of 220 and an underreporting of service units of 47 for the months of September 2022, January 2023 and April 2023, respectively. • For the Title III-B Supportive Services category Senior Center Activities service units reported 1,597 and 2,833 for the months of January 2023 and April 2023, respectively. However, per the underlying documentation the correct service units were 1,619 and 3,197 for the months of January 2023 and April 2023, respectively. These variances resulted in an underreporting of service units of 22 and 364 for the months of January 2023 and April 2023, respectively. Further, as the number of persons reported is based off of a calculation of service units DPVB noted an underreporting of persons of 5 and 72 for the months of January 2023 and April 2023, respectively. Criteria: Per the Kings/Tulare Area Agency on aging Agreement No: K/T AAA 22/23-01 Article II. Reporting Provisions Section B.2, "The Contractor shall have written reporting procedures to assure that all submitted performance data is timely, accurate, verifiable and specific to each program which includes: ensuring accuracy of data from the intake/assessment process through reporting to the K/T AAA." Cause: Lack of training and internal review related to the reporting process. Effect: Failure to accurately report financial information may result in a reduction or loss of future funding. Recommendation: Management should provide additional training related to proper reporting which includes the strengthening of current processes and controls over the compilation and reporting of information. Additionally, management should perform an internal review and recalculation of the reports to ensure the information reported agrees with the underlying documentation and is accurate. Management’s Response/Planned Corrective Action: The Organization acknowledges the finding and accepts the recommendation. The Organization further recognizes the importance of gathering correct program data information and that the data is entered correctly. Once the Organization became aware of the variances, Department Leadership and the Organization’s Compliance Director began working on training for all staff and volunteers to support and improve accuracy of data collection and data entry. A training was facilitated on August 31, 2023. Staff plan to continue training quarterly with department staff and volunteers to support program data compliance. The Organization’s Senior Services Department has shifted over to a single point of entry for all meal deliveries, utilizing the Optimo Route software, which is improving efficiency. Senior Services will continue to explore the use of technology in 2024-2025 that will allow the Organization to move manual entry to a digital system. The Organization's Senior Services Department management will validate all monthly reports prior to submission. The Organization’s Compliance Director will review all reports quarterly for accuracy. Management is committed to ensure program data reflects services provided and accurate activity reporting.
Condition: The Organization failed to meet the required minimum administration match for title III B of 25% and the required minimum program match for title III B of 10.53%. Criteria: Per the Kings/Tulare Area Agency on aging Agreement No: K/T AAA 22/23-01 Article III. Program Specific Budget and Budget Revision Section F, " The required minimum administration matching contributions for title III B, not including Ombudsman, III C, & III E is 25%. The required minimum program matching contributions for title III B, not including Ombudsman, III C, & III D is 10.53%. " Cause: The finding stems from a lack of available volunteer hours which supplement a large portion of the match. Effect: The Organization did not adhere to their 25% minimum administration matching requirement and undermatched the minimum program matching requirement by $132,146. The Failure to meet matching requirements may result in a reduction or loss of future funding. Recommendation: Management should perform an internal review of the agreements to ensure requirements set forth are met. Additionally, management should develop and implement policies and procedures to track their matching requirements to ensure the match is met at the end of the granting period. Management’s Response/Planned Corrective Action: The Organization acknowledges the finding and is continuously working closely with program staff to seek other non-federal revenue to meet the match requirement. The Organization has been unable to meet the match requirement since the pandemic because the Organization’s match was previously dependent on volunteer hours and volunteers were not in the sites when they were not open. The following steps have been taken to remedy the finding. The Organization's resource development team is constantly researching non-federal funding to supplement the senior center funding that is eligible for match. The Organization has also increased fundraising activities for gaining private donations, which could be applied to senior center activities and therefore create match. Thus far for fiscal year 2023-2024 the Organization has obtained a grant that will be eligible for a match totaling $73,992. In addition, the Organization is researching the new reporting requirements for in-kind donations, as the senior centers occasionally receive donations such as food from private vendors that could be eligible for match. As of October 31, 2023, the Organization has met 25% of its match requirement for the current fiscal year.
Condition: The Organization failed to meet the required minimum administration match for title III B of 25% and the required minimum program match for title III B of 10.53%. Criteria: Per the Kings/Tulare Area Agency on aging Agreement No: K/T AAA 22/23-01 Article III. Program Specific Budget and Budget Revision Section F, " The required minimum administration matching contributions for title III B, not including Ombudsman, III C, & III E is 25%. The required minimum program matching contributions for title III B, not including Ombudsman, III C, & III D is 10.53%. " Cause: The finding stems from a lack of available volunteer hours which supplement a large portion of the match. Effect: The Organization did not adhere to their 25% minimum administration matching requirement and undermatched the minimum program matching requirement by $132,146. The Failure to meet matching requirements may result in a reduction or loss of future funding. Recommendation: Management should perform an internal review of the agreements to ensure requirements set forth are met. Additionally, management should develop and implement policies and procedures to track their matching requirements to ensure the match is met at the end of the granting period. Management’s Response/Planned Corrective Action: The Organization acknowledges the finding and is continuously working closely with program staff to seek other non-federal revenue to meet the match requirement. The Organization has been unable to meet the match requirement since the pandemic because the Organization’s match was previously dependent on volunteer hours and volunteers were not in the sites when they were not open. The following steps have been taken to remedy the finding. The Organization's resource development team is constantly researching non-federal funding to supplement the senior center funding that is eligible for match. The Organization has also increased fundraising activities for gaining private donations, which could be applied to senior center activities and therefore create match. Thus far for fiscal year 2023-2024 the Organization has obtained a grant that will be eligible for a match totaling $73,992. In addition, the Organization is researching the new reporting requirements for in-kind donations, as the senior centers occasionally receive donations such as food from private vendors that could be eligible for match. As of October 31, 2023, the Organization has met 25% of its match requirement for the current fiscal year.
Condition: The Organization failed to meet the required minimum administration match for title III B of 25% and the required minimum program match for title III B of 10.53%. Criteria: Per the Kings/Tulare Area Agency on aging Agreement No: K/T AAA 22/23-01 Article III. Program Specific Budget and Budget Revision Section F, " The required minimum administration matching contributions for title III B, not including Ombudsman, III C, & III E is 25%. The required minimum program matching contributions for title III B, not including Ombudsman, III C, & III D is 10.53%. " Cause: The finding stems from a lack of available volunteer hours which supplement a large portion of the match. Effect: The Organization did not adhere to their 25% minimum administration matching requirement and undermatched the minimum program matching requirement by $132,146. The Failure to meet matching requirements may result in a reduction or loss of future funding. Recommendation: Management should perform an internal review of the agreements to ensure requirements set forth are met. Additionally, management should develop and implement policies and procedures to track their matching requirements to ensure the match is met at the end of the granting period. Management’s Response/Planned Corrective Action: The Organization acknowledges the finding and is continuously working closely with program staff to seek other non-federal revenue to meet the match requirement. The Organization has been unable to meet the match requirement since the pandemic because the Organization’s match was previously dependent on volunteer hours and volunteers were not in the sites when they were not open. The following steps have been taken to remedy the finding. The Organization's resource development team is constantly researching non-federal funding to supplement the senior center funding that is eligible for match. The Organization has also increased fundraising activities for gaining private donations, which could be applied to senior center activities and therefore create match. Thus far for fiscal year 2023-2024 the Organization has obtained a grant that will be eligible for a match totaling $73,992. In addition, the Organization is researching the new reporting requirements for in-kind donations, as the senior centers occasionally receive donations such as food from private vendors that could be eligible for match. As of October 31, 2023, the Organization has met 25% of its match requirement for the current fiscal year.
Condition: The Organization failed to meet the required minimum administration match for title III B of 25% and the required minimum program match for title III B of 10.53%. Criteria: Per the Kings/Tulare Area Agency on aging Agreement No: K/T AAA 22/23-01 Article III. Program Specific Budget and Budget Revision Section F, " The required minimum administration matching contributions for title III B, not including Ombudsman, III C, & III E is 25%. The required minimum program matching contributions for title III B, not including Ombudsman, III C, & III D is 10.53%. " Cause: The finding stems from a lack of available volunteer hours which supplement a large portion of the match. Effect: The Organization did not adhere to their 25% minimum administration matching requirement and undermatched the minimum program matching requirement by $132,146. The Failure to meet matching requirements may result in a reduction or loss of future funding. Recommendation: Management should perform an internal review of the agreements to ensure requirements set forth are met. Additionally, management should develop and implement policies and procedures to track their matching requirements to ensure the match is met at the end of the granting period. Management’s Response/Planned Corrective Action: The Organization acknowledges the finding and is continuously working closely with program staff to seek other non-federal revenue to meet the match requirement. The Organization has been unable to meet the match requirement since the pandemic because the Organization’s match was previously dependent on volunteer hours and volunteers were not in the sites when they were not open. The following steps have been taken to remedy the finding. The Organization's resource development team is constantly researching non-federal funding to supplement the senior center funding that is eligible for match. The Organization has also increased fundraising activities for gaining private donations, which could be applied to senior center activities and therefore create match. Thus far for fiscal year 2023-2024 the Organization has obtained a grant that will be eligible for a match totaling $73,992. In addition, the Organization is researching the new reporting requirements for in-kind donations, as the senior centers occasionally receive donations such as food from private vendors that could be eligible for match. As of October 31, 2023, the Organization has met 25% of its match requirement for the current fiscal year.
Condition: The Organization failed to meet the required minimum administration match for title III B of 25% and the required minimum program match for title III B of 10.53%. Criteria: Per the Kings/Tulare Area Agency on aging Agreement No: K/T AAA 22/23-01 Article III. Program Specific Budget and Budget Revision Section F, " The required minimum administration matching contributions for title III B, not including Ombudsman, III C, & III E is 25%. The required minimum program matching contributions for title III B, not including Ombudsman, III C, & III D is 10.53%. " Cause: The finding stems from a lack of available volunteer hours which supplement a large portion of the match. Effect: The Organization did not adhere to their 25% minimum administration matching requirement and undermatched the minimum program matching requirement by $132,146. The Failure to meet matching requirements may result in a reduction or loss of future funding. Recommendation: Management should perform an internal review of the agreements to ensure requirements set forth are met. Additionally, management should develop and implement policies and procedures to track their matching requirements to ensure the match is met at the end of the granting period. Management’s Response/Planned Corrective Action: The Organization acknowledges the finding and is continuously working closely with program staff to seek other non-federal revenue to meet the match requirement. The Organization has been unable to meet the match requirement since the pandemic because the Organization’s match was previously dependent on volunteer hours and volunteers were not in the sites when they were not open. The following steps have been taken to remedy the finding. The Organization's resource development team is constantly researching non-federal funding to supplement the senior center funding that is eligible for match. The Organization has also increased fundraising activities for gaining private donations, which could be applied to senior center activities and therefore create match. Thus far for fiscal year 2023-2024 the Organization has obtained a grant that will be eligible for a match totaling $73,992. In addition, the Organization is researching the new reporting requirements for in-kind donations, as the senior centers occasionally receive donations such as food from private vendors that could be eligible for match. As of October 31, 2023, the Organization has met 25% of its match requirement for the current fiscal year.