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.