Finding Text
Program Identification
Findings Reference Number F-2024-001
Federal Program Title, Awarding Agency Aging Cluster, Department of Health and
Human Services
Pass-Through Entity County of Los Angeles
Assistance Listing Number AL No. 93.045
Award Number ENP222307
Compliance Requirement Reporting
Criteria
Subaward agreement number ENP222307 for the Elderly Nutrition Program (ENP) Section 5.5.4.4 states:
“Contractor is responsible for the accuracy of invoices submitted to County. Contractor must reconcile its
invoices and correct inaccuracies or inconsistencies in the invoices it submits to County.”
Condition, Cause and Effect
In our procedures performed over reporting for the Nutrition Program, we sampled a total of two (2)
months, September 2023 and April 2024, and requested the monthly invoice and activity logs supporting
the billed units. We noted the following:
For the sampled month of September 2023, it was noted that 88 units of C-2 Home Delivered Meals
were not supported and resulted in overbilling.
Our samples were statistically valid samples.
Questioned Costs
The questioned cost is $855.36 based on the total unsupported units billed.
Recommendation
We recommend that the Authority strengthen its controls over monthly billing to ensure that all units billed
have supporting documentation.
Views of responsible Officials, Planned Corrective Actions, and Contact information
SASSFA acknowledges the Questioned Costs for the overbilling of 88 units for C2- Home Delivered
Meals for the month of September 2023 and will reimburse $855.36 to the County for overbilling of 88
units of C2. SASSFA will implement the following to ensure that billing for units is accurate.
Steps to take before completing the ENP invoice:
1. The Program Coordinator and support staff will input all units.
2. The Program Coordinator will double-check all numbers to ensure they match the route sheets
and congregate sign-in sheets.
3. The Program Coordinator will complete the Data Spreadsheet and total up the number at the
bottom before turning it in to the Program Manager or Fiscal Director.
4. The Program Manager and Fiscal Director will double-check that all numbers match before
submitting the Invoice. If they do not, the Program Manager will notify the Program Coordinator
and make any necessary corrections before a final review by the Fiscal Director.
5. The invoice will be submitted ensuring all numbers match.