FAC Explorer

Finding 58475 (2022-002)

Material Weakness
Requirement
M
Questioned Costs
-
Year
2022
Accepted
2023-03-08
Audit: 49611
Organization: Western Montana Area Vi Agency on Aging, Inc. (MT)
Auditor: Carver Florek and James Cpa's

AI Summary

  • Core Issue: Two out of three subrecipients were not monitored as required by WMAOA policy.
  • Impacted Requirements: Annual assessments of subrecipients were not completed, violating both agency policy and federal regulations.
  • Recommended Follow-Up: Review and update agency policy to establish clear procedures for regular subrecipient monitoring.

Finding Text

2022-002 INTERNAL CONTROL AND COMPLIANCE WITH SUBRECIPIENT MONITORING Criteria: WMAOA must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the awards; and the subaward performance goals are achieved. WMAOA?s policy requires subrecipient assessment on a regularly scheduled basis, at least annually or prior to refunding. Condition: During out testing of subrecipient monitoring we noted that 2 out of the 3 sites had not been properly monitored as required by Agency policy. Cause: No procedure in place to ensure annual assessments were completed. Effect: Subrecipients have not been properly monitored. Recommendation: We recommend review of Agency policy and implement procedures to ensure compliance with subrecipient monitoring and the agency?s own policy.

Corrective Action Plan

Corrective Action Plan: In relation to the second finding. Our agency understands the importance of oversight of our contractors. We have done this in the past through monthly reports in which we monitor expenses and revenues as well as monitor provided services and services. Our agency provides training to contractor staff as necessary to ensure compliance with program rules. We also require our contract compliance form be completed annually by all contractors. We felt there needed to be additional oversight and in FY 22 we created an on-site assessment process. We rolled this out in April of FY 22 with assessments of Lincoln County sites. In FY 23 and in future years, the on-site assessments will be completed annually on all Older Americans Act service contractors with our agency. Please let me know if you have any questions or if there are any concerns regarding the response.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 634917 2022-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $436,039
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $243,975
93.052 National Family Caregiver Support, Title Iii, Part E $137,218
93.053 Nutrition Services Incentive Program $95,614
93.071 Medicare Enrollment Assistance Program $85,025
93.779 Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations $38,521
10.565 Commodity Supplemental Food Program $36,110
93.011 National Organizations of State and Local Officials $20,000
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $14,696
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $9,251
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $6,068
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $1,192