Finding 583360 (2023-002)

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Requirement
G
Questioned Costs
-
Year
2023
Accepted
2023-12-29

AI Summary

  • Core Issue: The Organization did not meet the required 25% administration match and 10.53% program match for Title III B, resulting in an undermatch of $132,146.
  • Impacted Requirements: According to the K/T AAA agreement, the Organization must adhere to specific matching contributions for Title III B to maintain funding eligibility.
  • Recommended Follow-Up: Management should conduct an internal review of agreements and implement tracking policies to ensure compliance with matching requirements and explore additional funding sources.

Finding Text

Condition: The Organization failed to meet the required minimum administration match for title III B of 25% and the required minimum program match for title III B of 10.53%. Criteria: Per the Kings/Tulare Area Agency on aging Agreement No: K/T AAA 22/23-01 Article III. Program Specific Budget and Budget Revision Section F, " The required minimum administration matching contributions for title III B, not including Ombudsman, III C, & III E is 25%. The required minimum program matching contributions for title III B, not including Ombudsman, III C, & III D is 10.53%. " Cause: The finding stems from a lack of available volunteer hours which supplement a large portion of the match. Effect: The Organization did not adhere to their 25% minimum administration matching requirement and undermatched the minimum program matching requirement by $132,146. The Failure to meet matching requirements may result in a reduction or loss of future funding. Recommendation: Management should perform an internal review of the agreements to ensure requirements set forth are met. Additionally, management should develop and implement policies and procedures to track their matching requirements to ensure the match is met at the end of the granting period. Management’s Response/Planned Corrective Action: The Organization acknowledges the finding and is continuously working closely with program staff to seek other non-federal revenue to meet the match requirement. The Organization has been unable to meet the match requirement since the pandemic because the Organization’s match was previously dependent on volunteer hours and volunteers were not in the sites when they were not open. The following steps have been taken to remedy the finding. The Organization's resource development team is constantly researching non-federal funding to supplement the senior center funding that is eligible for match. The Organization has also increased fundraising activities for gaining private donations, which could be applied to senior center activities and therefore create match. Thus far for fiscal year 2023-2024 the Organization has obtained a grant that will be eligible for a match totaling $73,992. In addition, the Organization is researching the new reporting requirements for in-kind donations, as the senior centers occasionally receive donations such as food from private vendors that could be eligible for match. As of October 31, 2023, the Organization has met 25% of its match requirement for the current fiscal year.

Categories

Matching / Level of Effort / Earmarking Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.248 Community Development Block Grants_section 108 Loan Guarantees $895,289
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $835,250
93.569 Community Services Block Grant $508,698
93.558 Temporary Assistance for Needy Families $290,949
17.278 Wia Youth Activities $218,512
17.259 Wia Youth Activities $211,047
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $188,422
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $179,189
10.177 Regional Food System Partnerships (b) $139,898
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $130,000
93.959 Block Grants for Prevention and Treatment of Substance Abuse $119,421
97.024 Emergency Food and Shelter National Board Program $113,601
17.235 Senior Community Service Employment Program $105,150
17.502 Occupational Safety and Health_susan Harwood Training Grants $82,749
17.277 Wia Youth Activities $79,155
93.499 Low Income Household Water Assistance Program $53,207
17.258 Wia Youth Activities $38,037
14.267 Continuum of Care Program $26,752
84.425 Education Stabilization Fund $22,381
93.658 Foster Care_title IV-E $19,123
93.556 Promoting Safe and Stable Families $18,097
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $15,926
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $14,514
14.218 Community Development Block Grants/entitlement Grants $11,410
93.568 Low-Income Home Energy Assistance $7,620
93.268 Immunization Cooperative Agreements $4,234