Finding 384010 (2023-107)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-03-25

AI Summary

  • Core Issue: The Schedule of Expenditures of Federal Awards was found to be incomplete and inaccurate during the audit.
  • Impacted Requirements: Management is responsible for ensuring the Schedule reconciles fully with the general ledger.
  • Recommended Follow-Up: Implement better processes and controls to guarantee accurate and complete data in future schedules.

Finding Text

Completeness of the Schedule of Expenditures of Federal Awards Federal Agency: U.S. Department of Health and Human Services; Award Name: Aging Clusters; Program Year: October 1, 2022 – September 30, 2023; Assistance Listing Number: 93.044/93.045/93.053; Criteria: Management is responsible for preparing a complete and accurate Schedule of Expenditures of Federal Awards. Condition: During compliance testing, it was determined that the Schedule of Expenditures of Federal Awards provided to us to begin our audit was not complete and accurate. Context: Management was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Cause: The information contained in the Schedule of Expenditures of Federal Awards was not accurate. Effect: As a result of the condition, the Agency was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Recommendation: In the future, the Agency should ensure it implements appropriate processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data. Views of Responsible Officials: Management acknowledges the finding and is improving their processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data.

Corrective Action Plan

The agency supplied the SEDA during the audit process. The Agency ended the fiscal year with the State overpaying on grants and underpaying on others. The Agency and State establish final balances during the Agreement Closeout Report (“ACR”) process, final approval of the 2023 closeout occurred on January 31, 2024. Based upon this finding the agency will provide the auditor with a preliminary SEFA and SEDA that ties to the agency general ledger, pending the final approval of the “ACR” and then submit a final SEFA and SEDA. Finance will continue to track all grants monthly but will also do a quarterly review to confirm balances.

Categories

Reporting

Other Findings in this Audit

  • 384009 2023-103
    Significant Deficiency Repeat
  • 384011 2023-103
    Significant Deficiency Repeat
  • 384012 2023-107
    Significant Deficiency
  • 384013 2023-103
    Significant Deficiency Repeat
  • 384014 2023-107
    Significant Deficiency
  • 384015 2023-102
    -
  • 384016 2023-104
    Significant Deficiency
  • 384017 2023-105
    -
  • 384018 2023-106
    Significant Deficiency
  • 960451 2023-103
    Significant Deficiency Repeat
  • 960452 2023-107
    Significant Deficiency
  • 960453 2023-103
    Significant Deficiency Repeat
  • 960454 2023-107
    Significant Deficiency
  • 960455 2023-103
    Significant Deficiency Repeat
  • 960456 2023-107
    Significant Deficiency
  • 960457 2023-102
    -
  • 960458 2023-104
    Significant Deficiency
  • 960459 2023-105
    -
  • 960460 2023-106
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $556,107
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $381,751
21.027 Coronavirus State and Local Fiscal Recovery Funds $252,007
94.002 Retired and Senior Volunteer Program $113,400
93.470 Alzheimer's Disease Program Initiative (adpi) $107,248
93.052 National Family Caregiver Support, Title Iii, Part E $100,706
93.053 Nutrition Services Incentive Program $73,020
93.667 Social Services Block Grant $64,328
93.493 Access Points for Aroostook County Maine $46,524
93.791 Money Follows the Person Rebalancing Demonstration $44,215
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $19,997
93.324 State Health Insurance Assistance Program $15,569
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $2,725
93.071 Medicare Enrollment Assistance Program $1,467