Finding 560046 (2024-001)

Finding Number: 2024-001 Significant Deficiency – Internal Control over Compliance Federal Award: No. 93.778 Medical Assistance Program- Multipurpose Senior Services Program Monterey Federal Agency: United States Department of Health and Human Services Pass-Through Entity: California Department of Aging Criteria or Specific Requirement: Single audit submissions, including the data collection form, are required to be filed within nine months after fiscal year-end. Condition: The single audit submission was not completed and not filed within nine months of year-end. Cause: The single audit and data collection form was completed timely; however, it was submitted late due to management’s incomplete signature requirement. Effect or Potential Effect: Noncompliance with Uniform Guidance. Questioned Costs: None. Context: During the year under audit, the issue represents an isolated problem. Recommendation: Policies and procedures should be designed and implemented to ensure compliance with Uniform Guidance is ensuring the single audit and data collection form is submitted on time. View of Responsible Officials: In response to finding number 2024-001, there is no disagreement with the audit finding. Management has contracted a financial consultant in the absence of the Director of Finance, who will prove expertise needed to oversee the internal controls. Management will finalize the year-end trial balance sooner to begin the audit timely. This will prevent the repeat of time restrictions for completion. The Corrective Action Plan is estimated to be completed at fiscal year-end 2025.