Finding Text
Matching and Reporting
Federal agency: US Department of Health and Human Services
Federal program title: Special Program for the Aging – Title III
Assistance Listing Number: 93 Aging Cluster – Assistance Listing No. 93.044, 93.045, and 93.053
Award Period: January 2023 - December 2023, January 2024 – December 2024, and January 2022 –September 2024
Type of Finding:
- Material Weakness in Internal Control over Compliance
Criteria or specific requirement: The County should maintain effective internal controls over its federal grants. Continuous evaluation and monitoring of the internal controls in place allows for reasonable assurance that federal award compliance is achieved.
Condition: Matching invoice reports and service costs reports submitted were not reviewed by a member of management to ensure the accuracy and completeness of the data.
Questioned costs: None.
Context: The annual service cost report and the matching requirements for the OAA and ARP grant were tested as part of the audit.
Cause: Review procedures were not established for grant reporting.
Effect: A lack of review could cause undetected errors to be reported to the grantor.
Repeat Finding: No.
Recommendation: We recommend all reports submitted to grantors be reviewed by knowledgeable personnel before submittal. A copy of the review, approval, approval date, and submittal date should be maintained as evidence.
Views of responsible officials: There is no disagreement with the audit finding.