Finding 547588 (2024-001)

-
Requirement
L
Questioned Costs
$1
Year
2024
Accepted
2025-03-31

AI Summary

  • Core Issue: There was an overbilling of $855.36 due to 88 unsupported units of C-2 Home Delivered Meals in September 2023.
  • Impacted Requirements: The contractor must ensure the accuracy of invoices and reconcile any discrepancies as per the subaward agreement.
  • Recommended Follow-Up: Strengthen billing controls by implementing a verification process involving multiple checks before submitting invoices.

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.

Categories

Questioned Costs Subrecipient Monitoring Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
17.258 Wia Adult Program $1.27M
17.259 Wia Youth Activities $772,188
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $683,381
21.027 Coronavirus State and Local Fiscal Recovery Funds $410,139
17.278 Wia Dislocated Worker Formula Grants $322,362
93.053 Nutrition Services Incentive Program $103,528
14.218 Community Development Block Grants/entitlement Grants $60,285
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $58,995
93.558 Temporary Assistance for Needy Families $11,408
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $7,297
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $3,099