FAC Explorer

Finding 366989 (2023-004)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2023
Accepted
2024-02-13
Audit: 290180
Organization: Aster Aging, INC (f.k.a. East Valley Adult Resources Inc) (AZ)
Auditor: Beachfleischman PLLC

AI Summary

  • Core Issue: Lack of supervisor approval on invoices and check requests, indicating weak internal controls.
  • Impacted Requirements: Compliance with organizational policies for documenting approval of disbursements.
  • Recommended Follow-Up: Ensure adherence to approval documentation procedures to prevent future deficiencies.

Finding Text

Assistance Listing Number and Title: Aging Cluster: 93.044, 93.045, 93.053 Federal Agency: U.S. Department of Health and Human Services Federal Award Numbers: 2023-16-AST Grant period: July 1, 2022 - June 30, 2023 Significant deficiency: As discussed at finding 2023-002, internal controls should be in place to provide adequate documentation of review of invoices before payment. We found eight instances where documentation on invoices or check request forms did not show supervisor approval. We recommend the Organization adhere to its policies and procedures for documentation of approval of disbursements. No questioned costs. This is not a repeat finding.

Categories

Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 366984 2023-003
    Significant Deficiency
  • 366985 2023-004
    Significant Deficiency
  • 366986 2023-003
    Significant Deficiency
  • 366987 2023-004
    Significant Deficiency
  • 366988 2023-003
    Significant Deficiency
  • 366990 2023-003
    Significant Deficiency
  • 366991 2023-004
    Significant Deficiency
  • 366992 2023-003
    Significant Deficiency
  • 366993 2023-004
    Significant Deficiency
  • 943426 2023-003
    Significant Deficiency
  • 943427 2023-004
    Significant Deficiency
  • 943428 2023-003
    Significant Deficiency
  • 943429 2023-004
    Significant Deficiency
  • 943430 2023-003
    Significant Deficiency
  • 943431 2023-004
    Significant Deficiency
  • 943432 2023-003
    Significant Deficiency
  • 943433 2023-004
    Significant Deficiency
  • 943434 2023-003
    Significant Deficiency
  • 943435 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.667 Social Services Block Grant $120,972
93.053 Nutrition Services Incentive Program $76,568
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $65,141
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $50,901
10.565 Commodity Supplemental Food Program $23,916
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $16,981
21.027 Coronavirus State and Local Fiscal Recovery Funds $7,500