Finding Text
2023 – 008: Matching Requirements of Aging Cluster Grants
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: Aging Cluster - Special Programs for the Aging, Title III, Part B
Assistance Listing Number: 93.044
Federal Award Identification Number and Year: Various – Aging Cluster
Pass-Through Agency: Various – Aging Cluster, see SEFA
Pass-Through Numbers: Various – Aging Cluster, see SEFA
Award Period: Various – Aging Cluster, see SEFA
Type of Finding:
Material Weakness in Internal Control over Compliance
Other Matters
Criteria or specific requirement: Federal regulations and specific federal award pass-through agreements require the Organization to contribute matching funds to support the services to be provided with the federal award funds.
Condition: During our testing we noted that the Organization did not meet its required match for four separate grants. The Organization’s matching requirements for the grant period of these grants totaled $88,530 and the Organization contributed a total of $80,908 of matching funds during the period, resulting in an undermatch of $7,622. However, we also noted that in total the Organization over matched five other separate grants tested for a total of $27,011.
Questioned costs: None
Context: These instances were noting during testing of matching requirements for 10 federal award pass-through agreements.
Cause: The Organization does not have a control process in place to ensure that it meets its matching requirements within the grant period.
Effect: The Organization may not meet its matching requirements under federal award agreements.
Repeat Finding: This is not a repeat finding.
Recommendation: We recommend that the Organization implement a control process to ensure that it meets its matching requirements within the grant period.
Views of responsible officials: There is no disagreement with the audit finding