Finding Text
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: Special Programs for the Aging
Assistance Listing Number: 93.Aging Cluster
Award Period: July 1, 2022 – June 30, 2023
Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters
Condition/Context: For the calculation of the 15% non-federal matching contribution requirement,
there was no indication of review or approval by a secondary, independent individual separate from the
preparer.
Criteria or specific requirement: In accordance with the Compliance Supplement, Part 6 – Internal
Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and
maintain internal control over the federal awards that provides reasonable assurance that the
nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and
the terms and conditions of the federal awards.
Cause: The Organization did not have established internal controls designed to ensure adequate
segregation of duties for calculating the matching requirement.
Effect: The Organization was not in compliance with the Compliance Supplement related to
establishing and maintaining internal controls over federal awards.
Repeat Finding: No
Recommendation: We recommend that the Organization implement policies and procedures that
ensure the calculation of the matching requirement is reviewed and approved by a second,
independent individual.
Views of responsible officials: Management agrees with the audit condition.