Finding 49709 (2022-003)

Significant Deficiency Repeat Finding
Requirement
M
Questioned Costs
-
Year
2022
Accepted
2023-08-25
Audit: 43191

AI Summary

  • Core Issue: The Corporation failed to obtain and review required single audit reports from subrecipients, violating compliance requirements.
  • Impacted Requirements: This finding relates to 2 CFR 1321.65, which mandates oversight of subrecipient activities and reporting.
  • Recommended Follow-Up: Assign a finance professional to develop a tracking tool and involve program managers to ensure timely collection of audit reports.

Finding Text

Finding # 2022-003 - Significant Deficiency - Subrecipient Monitoring Criteria: Pursuant to 2 CFR 1321.65 of the Uniform Guidance, the auditee is required to oversee the activities of the service providers (subrecipients) with respect to the provision of services, voluntary contributions, and coordination of services. Condition, Context, Cause and Effect: During 2022, management requested in writing to each subrecipient the single audit reports performed in accordance with the Uniform Guidance. However, management did not follow up with the subrecipients to obtain and review these reports for potential compliance findings and questioned costs. As such, the uniform guidance reports were not obtained, and the Corporation did not comply with the aforementioned regulatory requirement. The lack of follow-up on obtaining the single audit reports the year ended June 30, 2022, was due to staff turnover and vacancies in the Corporation?s finance department. Questioned Costs: There were no questioned costs identified. Recurring Finding: This finding a recurring item. Recommendation: We recommend that management assign a finance department professional to create a tracking tool to support the process of obtaining the single audit reports from the subrecipients. Management should also integrate the Corporation?s program managers who work regularly with subrecipients to aid in obtaining the single audit reports. Views of Responsible Officials and Planned Corrective Action Plan: Management refers the reader to the separately provided Corrective Action Plan for its remediation

Categories

Subrecipient Monitoring Significant Deficiency

Other Findings in this Audit

  • 49702 2022-002
    Significant Deficiency Repeat
  • 49703 2022-003
    Significant Deficiency Repeat
  • 49704 2022-002
    Significant Deficiency Repeat
  • 49705 2022-003
    Significant Deficiency Repeat
  • 49706 2022-002
    Significant Deficiency Repeat
  • 49707 2022-003
    Significant Deficiency Repeat
  • 49708 2022-002
    Significant Deficiency Repeat
  • 626144 2022-002
    Significant Deficiency Repeat
  • 626145 2022-003
    Significant Deficiency Repeat
  • 626146 2022-002
    Significant Deficiency Repeat
  • 626147 2022-003
    Significant Deficiency Repeat
  • 626148 2022-002
    Significant Deficiency Repeat
  • 626149 2022-003
    Significant Deficiency Repeat
  • 626150 2022-002
    Significant Deficiency Repeat
  • 626151 2022-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $6.42M
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $6.07M
93.052 National Family Caregiver Support, Title Iii, Part E $1.85M
93.053 Nutrition Services Incentive Program $989,424
17.235 Senior Community Service Employment Program $802,672
93.778 Medical Assistance Program $391,139
16.575 Crime Victim Assistance $291,817
94.016 Senior Companion Program $200,085
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $190,862
93.324 State Health Insurance Assistance Program $166,973
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $158,457
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $140,900
93.071 Medicare Enrollment Assistance Program $88,237
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $44,520