Finding Text
Criteria: Internal Controls should be in place to ensure that Sub-recipient Monitoring
requirements are met as specified in the guidance provided by both the granting
agency, as well as federal codifications. 45 CFR sections 1321.65 guidance specifies that
Area Agencies are required to oversee the activities of service providers with respect to
provision of services, reporting, voluntary contributions, and coordination of services.
Condition and Context: During our testing of Sub-recipient Monitoring requirements,
the District did not properly oversee the activities of service providers with respect to
provision of services, reporting, voluntary contributions, and coordination of services.
For the year ended June 30, 2023, the District provided funding to sixty-four (64)
sub-recipients and management did not perform any of the annual monitoring reports
throughout the year.
Cause: During the year the District experienced a turnover in the personnel responsible
for the grant monitoring and due to oversight throughout the year, the review of the
sub-recipients and completion of the monitoring reports. This was due to the lack of
oversight by the program management for the Aging Cluster Program.
Effects: The District did not properly complete their internal monitoring reports for the
fiscal year ended June 30, 2023.
Questioned Costs: None.
Recommendation: We recommend the District take necessary steps in the future to
ensure that those responsible for the program are aware of monitoring requirements
and have a process in place to ensure that all monitoring reports are completed timely.
We recommend that monitoring responsibilities be clearly communicated and
maintained in the District’s records.
Auditee’s Response: Position has been filled and progress is being made in meeting the
monitoring requirements. Management will provide necessary support and follow up to
ensure that requirements are met.