Finding 28101 (2022-003)

FINDING 2022-003 Reporting ? Significant Deficiency in Internal Controls Over Compliance. See Schedule of Findings and Questioned Costs for table. Criteria: LAJH should have appropriate internal controls in place to ensure that reporting requirements are met in accordance with 45 CFR 75.342. Condition/Context: During our audit, we tested the Period 2 PRF report for Eisenberg Village of the Los Angeles Jewish Home for the Aging (?Eisenberg Village?) and the Period 2 and Period 3 PRF reports for Grancell Village of the Los Angeles Jewish Home for the Aging (?Grancell Village?). The Period 2 PRF Report for Eisenberg Village and the Period 3 PRF Report for Grancell Village were submitted prior to the deadline. The Period 2 PRF report for Grancell Village was submitted on April 5, 2022. The deadline to submit that report was March 31, 2022. Cause: Deadline was not monitored to ensure timely submission of the Period 2 PRF Report for Grancell Village. Effect: Providers who do not submit a completed report are considered non-compliant with the Terms and Conditions of the award. Questioned Costs: None. Repeat finding: This is not a repeat finding. Recommendation: Policies and procedures over federal grant reporting should be modified to ensure reports are submitted in a timely manner. Views of responsible officials: We agree with the filing and believe the filing of the Period 2 PRF report for Grancell Village was an unusual occurrence. We have implemented new processes to make sure our third party prepares are engaged on-time with enough lead time to prepare the reports. Since the filing of the Period 2 PRF report for Grancell Village we have filed all other reports timely.