Finding Text
Finding 2024-002 – Matching Requirements
Information on the federal program: Special Programs For The Aging – Title III, Part B—Grants For
Supportive Services and Senior Centers (ALN: 93.044) – Aging Cluster
Criteria: All services, whether provided by the State Agency, an Area Agency, or other service providers
(excluding any ombudsman services provided under the authority of 42 USC 3024 (d)(1)(D)) must be
funded with a nonfederal match of at least 15 percent. One-third of the required 15 percent match must
come from state sources (42 USC 3029 (b)(2)). This percentage must be met on a statewide basis. Funds
for ombudsman services provided under the authority of 42 USC 3024 (d)(1)(B) are not required to be
matched (42 USC 3024 (d)(1)(D); 45 CFR section 1321.47).
Condition: ILS did not maintain a formal tracking system for matching funds related to its various aging
grants. As a result, ILS determined that it was not in compliance with the 15% matching requirement as
outlined in the applicable 2024 Compliance Supplement.
Questioned Cost: None.
Context: During our review of ILS’s 2024 summary matching contributions file, it was determined that of
the 14 aging grants with activity during the year, 7 did not meet the 15% matching requirement as specified
in the applicable Compliance Supplement.
Effect: Noncompliance with the matching requirements could lead to a request for the return of nonmatched
funds, and impact ILS eligibility for future funding.
Cause: The noncompliance resulted from a lack of ongoing, year-round monitoring of matching
contributions for each aging grant. Management did not have processes in place to ensure that required
match amounts were tracked and met consistently throughout the grant period.
Repeat Finding: No
Recommendation: We recommend that ILS implement a formal system to monitor matching contributions
for all aging grants on an ongoing basis. This should include the development of tracking tools and internal
controls to ensure that match requirements are met consistently throughout the grant period.
Views of responsible officials and planned corrective actions: Management agrees with the finding
and has prepared a corrective action plan.