Finding 1173247 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-02-11

AI Summary

  • Core Issue: The Agency missed deadlines for submitting monthly and annual expenditure reports as required by grant agreements.
  • Impacted Requirements: Reports due include October 2024, January 2025, May 2025, September 2025, and the FY 2025 annual report.
  • Recommended Follow-Up: Implement additional controls to ensure timely submission of all required reports.

Finding Text

2025-001 Reporting Program: Aging Cluster Criteria: Per the corresponding grant agreements with State of Connecticut Department of Aging and Disability Services, various financial reporting requirements on programs include monthly and annual fiscal year-end expenditure reports. Condition: The Agency did not submit October 2024, January 2025, May 2025 and September 2025 monthly expenditure reports by the prescribed deadline (i.e. 15 days after month end) or the FY 2025 annual expenditures report by the prescribed deadline (i.e. 45 days after fiscal year-end). Questioned Costs: No costs were questioned. Context: The monthly and annual fiscal year-end expenditure reports were not submitted to State of Connecticut Department of Aging and Disability Services in a timely manner in accordance with grant agreements. Cause: While management was aware of the reporting requirements, supporting information from the Agency’s grantees is not always available to submit actual expenditure data by the prescribed deadlines. Repeat Finding: No Recommendation: Management should consider additional controls to monitor the deadlines of various reporting requirements. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See separate corrective action plan.

Corrective Action Plan

Finding 2025-001 Reporting Requirements Description of Finding Per the corresponding grant agreements with State of Connecticut Department of Aging and Disability Services, various financial reporting requirements on programs include monthly, quarterly and annual fiscal year-end expenditure reports. The Agency did not submit October 2024, January 2025, May 2025 and September 2025 monthly expenditure reports by the prescribed deadline (i.e. 15 days after month end) or the FY 2025 annual expenditures report by the prescribed deadline (i.e. 45 days after fiscal year-end). In addition, the Agency did not submit the second or fourth quarter expenditure reports by the prescribed deadline (i.e. 15 days after month end). Statement of Concurrence Management concurs with this finding. Corrective Action While management was aware of the reporting requirements, supporting information from the Agency’s grantees is not always available to submit actual expenditure data by the prescribed deadlines. We will add additional controls to monitor the deadlines of various reporting requirements as well as request formal extensions and retain for audit purposes when necessary. Name of Contact Person Alison Dvorak, Executive Director Projected Completion Date The implemented control described above will be in operation for all future audit periods.

Categories

Reporting

Other Findings in this Audit

  • 1173244 2025-001
    Material Weakness Repeat
  • 1173245 2025-001
    Material Weakness Repeat
  • 1173246 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $1.08M
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $857,590
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $534,994
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $504,530
93.667 SOCIAL SERVICES BLOCK GRANT $189,113
14.191 MULTIFAMILY HOUSING SERVICE COORDINATORS $145,255
93.048 SPECIAL PROGRAMS FOR THE AGING, TITLE IV, AND TITLE II, DISCRETIONARY PROJECTS $142,452
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $118,856
93.043 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES $74,218
93.071 MEDICARE ENROLLMENT ASSISTANCE PROGRAM $43,197
93.324 STATE HEALTH INSURANCE ASSISTANCE PROGRAM $26,129
93.041 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 3, PROGRAMS FOR PREVENTION OF ELDER ABUSE, NEGLECT, AND EXPLOITATION $10,000