Finding 1140687 (2024-015)

Assistance Listing, Federal Agency, and Program Name 93.045/93.053, U.S. Department of Health and Human Services, Aging Cluster Federal Award Identification Number and Year N/A Pass through Entity Area Agency on Aging 1C Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.303(a), nonfederal entities must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in Standards for Internal Control in the Federal Government issued by the Comptroller General of the United States or the Internal Control Integrated Framework, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition The County’s controls over meal participants did not ensure a review was in place to check the intake forms for Halal Home Delivered meal participants or that updated assessments were obtained for home delivered meals. Lastly there was not a control in place to ensure liquid meal participants maintained a physician order, renewed every six months, stating the need for the additional supplement. Questioned Costs N/A Identification of How Questioned Costs Were Computed Not applicable, as there are no questioned costs Context The County is responsible for ensuring participants who receive meals are eligible under the terms of the grant. The County did not have a control over any Home Delivered Halal meal participants for eligibility, which made up 1 of 30 Home Delivered participants tested. In total, there are approximately 110 Home Delivered Halal participants out of a total of 3,872 Home Delivered participants given meals during the year. These participants made up about 3% of the total population. The County did not perform an updated assessment on 2 out of 30 participants tested for home delivered meals. The County did not obtain updated physician orders for all 4 of the liquid meal participants tested. In total there are about 386 liquid meal participants. This is less than 10% of all meals delivered. Of the 386 only 1% did not receive updated doctor notes. Cause and Effect The Country’s controls were not adequate to ensure that meals were only provided to eligible individuals. The lack of controls can result in the County not identifying ineligible participants timely. Recommendation We recommend the County implement the appropriate controls to ensure meals are provided to eligible individuals. Views of Responsible Officials and Corrective Action Plan Wayne County’s Department of Senior Services will implement processes to ensure only eligible individuals receive meals. A quarterly report will be run to verify all home delivered meal clients have updated assessments and reassessments and will be reviewed by the Department Director and or Division Director quarterly. Halal home delivered meal clients assessments will be reviewed by a second staff member to ensure eligibility and verified by the Department Director and or Division Director monthly.