FAC Explorer

Finding 30328 (2022-001)

Significant Deficiency Repeat Finding
Requirement
M
Questioned Costs
-
Year
2022
Accepted
2023-06-27
Audit: 34409
Organization: Western Connecticut Area Agency on Aging, Inc. (CT)
Auditor: Whittlesey PC

AI Summary

  • Core Issue: The Agency failed to properly communicate federal subaward information to subrecipients, leading to inaccuracies in their financial statements.
  • Impacted Requirements: This violates 2 CFR Section 200.332, which mandates clear identification of subawards and requirements for subrecipients.
  • Recommended Follow-Up: Implement a formal process to ensure federal subaward information is accurately communicated and verify that subrecipients' reported expenditures align with this information.

Finding Text

Finding No. 2022-001 (Repeat of 2021-004): Identifying Federal Award Information of Pass-Through Funds to Subrecipients Assistance Listing Program Title and Number: Special Programs for the Aging - Title III, Part B - Grants for Supportive Services and Senior Centers 93.044 Special Programs for the Aging - Title III, Part C - Nutrition Services 93.045 COVID-19 ? American Rescue Plan Act for Special Programs for the Aging - Title III, Part C - Nutrition Services 93.045 COVID-19 - Consolidated Appropriations Act for Special Programs for the Aging - Title III, Part C - Nutrition Services 93.045 Nutrition Services Incentive Program 93.053 Special Programs for the Aging - Title III, Part D - Disease Prevention and Health Promotion Services 93.043 National Family Caregiver Support - Title III, Part E 93.052 Social Services Block Grant 93.667 Coronavirus Relief Fund 21.019 Federal Agency: U.S. Department of Health and Human Services Pass-through Entity: State of Connecticut Department of Aging and Disability Services Criteria As per 2 CFR Section 200.332, a pass-through entity must clearly identify to the subrecipient: (1) the award as a subaward at the time of the subaward by providing information described in 2 CFR Section 200.332; (2) all requirements imposed by the pass-through entity on the subrecipient so that the federal award is used in accordance with federal statutes, regulations, and the terms and conditions of the award; and (3) any additional requirements that the pass-through entity imposes on the subrecipient in order for the pass-through entity to meet its own responsibility for the federal award. Condition The audited financial statements of subrecipients reviewed during the audit did not appropriately identify federal subawards passed through by the Agency. Cause The Agency did not properly communicate federal subaward information to subrecipients. Effect The financial statements of the subrecipients did not accurately identify federal subaward information. Questioned Costs None. Context The Agency did not have a formalized process to communicate federal subaward information to subrecipient organizations. Recommendation We recommend that all necessary efforts be taken to identify and communicate the federal subaward information for funds passed through to subrecipients. This includes a recommendation that the Agency verifies that the reported expenditures for funds passed through to subrecipients is in agreement with the federal subaward information as reported on the financial statements of the subrecipients. Views of Responsible Officials In the past, the Agency provided confirmations to subrecipients as requested. Going forward, the source of funding along with the breakout by financial assistance listing number will be clearly communicated to all subrecipients. The Agency will also ensure that reported expenditures by each subrecipient reconciles to the Agency?s advances to that subrecipient during the review of the subrecipient audit reports.

Corrective Action Plan

Finding No. 2022-001 (Repeat of 2021-004) Identifying Federal Award Information of Pass-Through Funds to Subrecipients Assistance Listing Program Title and Number: Special Programs for the Aging - Title III, Part B -Grants for Supportive Services and Senior Centers 93.044 Special Programs for the Aging - Title III, Part C - Nutrition Services 93.045 COVID-19 ? American Rescue Plan Act for Special Programs for the Aging - Title III, Part C -Nutrition Services 93.045 COVID-19 - Consolidated Appropriations Act for Special Programs for the Aging - Title III, Part C -Nutrition Services 93.045 Nutrition Services Incentive Program 93.053 Special Programs for the Aging - Title III, Part D - Disease Prevention and Health Promotion Services 93.043 National Family Caregiver Support - Title III, Part E 93.052 Social Services Block Grant 93.667 Coronavirus Relief Fund 21.019 Federal Agency: U.S. Department of Health and Human Services Pass-through Entity: State of Connecticut Department of Aging and Disability Services Description of Finding: The audited financial statements of subrecipients reviewed during the audit did not appropriately identify federal subawards passed through by the Agency. Statement of Concurrence: WCAAA concurs with the audit finding. Corrective Action: In the past, the Agency provided confirmations to subrecipients as requested. Going forward, the source of funding along with the breakout by federal assistance listing number will be clearly communicated to all subrecipients. The Agency will also ensure that reported expenditures by each subrecipient reconciles to the Agency?s advances to that subrecipient during the review of the subrecipient audit reports. WCAAA took corrective action but due to the timing of the subrecipients fiscal year they did not provide updated information to their auditor. This has been addressed with the subrecipient?s leadership and will be corrected in their next audit. Name of Contact Person: Spring Raymond, Interim Executive Director, 203-757-5449, sraymond@wcaaa.org Projected Completion Date: September 30, 2023

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 30329 2022-001
    Significant Deficiency Repeat
  • 30330 2022-001
    Significant Deficiency Repeat
  • 30331 2022-001
    Significant Deficiency Repeat
  • 30332 2022-001
    Significant Deficiency Repeat
  • 30333 2022-001
    Significant Deficiency Repeat
  • 30334 2022-001
    Significant Deficiency Repeat
  • 30335 2022-001
    Significant Deficiency Repeat
  • 30336 2022-001
    Significant Deficiency Repeat
  • 606770 2022-001
    Significant Deficiency Repeat
  • 606771 2022-001
    Significant Deficiency Repeat
  • 606772 2022-001
    Significant Deficiency Repeat
  • 606773 2022-001
    Significant Deficiency Repeat
  • 606774 2022-001
    Significant Deficiency Repeat
  • 606775 2022-001
    Significant Deficiency Repeat
  • 606776 2022-001
    Significant Deficiency Repeat
  • 606777 2022-001
    Significant Deficiency Repeat
  • 606778 2022-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.044 Special Programs for the Aging -Title Iii, Part B - Grants for Supportive Services and Senior Centers $768,275
93.053 Nutrition Services Incentive Program $302,971
93.667 Social Services Block Grant $213,961
14.191 Multifamily Housing Service Coordinators $200,448
93.043 Special Programs for the Aging - Title Iii, Part D - Disease Prevention and Health Promotion Services $85,602
93.324 State Health Insurance Assistance Program $77,931
93.048 Special Programs for the Aging - Title IV - and Title II - Discretionary Projects $73,065
93.045 Special Programs for the Aging - Title Iii, Part C - Nutrition Services $70,788
93.052 National Family Caregiver Support, Title Iii, Part E $60,718
93.071 Medicare Enrollment Assistance Program $42,729
93.044 Special Programs for the Aging - Title Iii, Part B - Grants for Supportive Services and Senior Centers $29,143
21.019 Coronavirus Relief Fund $18,840
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $15,000
93.041 Special Programs for the Aging - Title Vii, Chapter 3 - Programs for Prevention of Elder Abuse, Neglect, and Exploitation $10,000