FAC Explorer

Finding 21629 (2022-001)

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Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-09-21
Audit: 19049
Organization: Senior Nutrition Program of San Luis Obispo County (CA)
Auditor: Carlos J Reynoso CPA

AI Summary

  • Answer: The Organization is missing an accounting manual, which is required by the subaward agreement.
  • Trend: This gap in documentation could lead to inconsistencies in financial reporting and compliance issues.
  • List: Recommend creating an accounting manual to meet the requirements and ensure proper record-keeping.

Finding Text

Criteria: Article VI Accounting and Record Keeping ( H) of the subaward agreement-title III/VII from Central Coast Commission for Senior Citizens Area Agency on Aging requires that the subrecipient have an accounting manual. Condition: The Organization does not have an accounting manual.

Corrective Action Plan

Findings- Federal Award Audit. Department of Health and Human Services.2022-001 Nutrition Services Assistance Listing Number 93.045. See Finding 2022-001. Recommendation: All procedures and policies that are exercised in the accounting function should be written in an accounting manual. Action Taken: Laura Edwards and Diane Stevens of Senior Nutrition Program compiled a Finance Policy detailing company financial policies and procedures.

Categories

Subrecipient Monitoring

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.045 Nutrition Services Incentive Program $426,812