Finding Text
Information on the
Federal Program: Federal Agency: U.S. Department of Health and Human Services
Program Name: Special Programs for the Aging Title III, Part B Grants for Supportive Services and Senior Centers
AL: 93,044, 93,045
Federal Award Identification Number: 151598, 1054074, 1051526, 105065
Federal Award Year: Year Ended June 30, 2023
Federal Agency: U.S. Department of Health and Human Services
Program Name: Social Services Block Grant
AL: 93.667
Federal Award Identification Number: 1051598, 1054074, 1051526, 1054065
Federal Award Year: Year Ended June 30, 2023
Specific Requirement: The grant agreement requires the Association to submit the following reporting to the State of New Hampshire’s Department of Health and Human Services that are properly supported by internal documentation: Monthly reimbursement requests indicating the number of meals delivered, Quarterly Program Service Reports, semi-annual Home-Delivered Data Forms.
Condition Found: During our audit, we noted the Association does not maintain documented evidence of the reconciliation of the monthly, quarterly or semi-annual reporting requirements for the Congregate Home-Delivered meals program provided to the State to their internal statistical tracking. We did note the client included evidence of a review and approval of the billing invoice, however, we were unable to reconcile the source documents to the billing invoice.
Context: Based on our testing, we noted on reports the month of June 2023, there were more meals delivered than the number of meals submitted for reimbursement. We also noted the reports are generated from a meal count schedule that is updated on an on-going basis without distinct cut-off by month. This does not allow for reconciliation to be performed based on the reporting period.
Questioned Costs: None.
Cause and Effect: The Association was unaware of the requirement to maintain clear supporting documentation for the required reporting under the grant.
Identification as a
Repeat Finding,
if Applicable: Yes, 2022-002
Recommendation: We recommend the Association implement a process to properly support the monthly, quarterly and semi-annual reporting requirements that consists of clear support documentation that shows evidence of a preparer and reviewer for all components that reconcile to the corresponding reporting requirement,
Views of a Responsible
Official and Corrective
Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan on page 40.