Finding 60715 (2022-001)

Material Weakness
Requirement
M
Questioned Costs
-
Year
2022
Accepted
2023-02-15
Audit: 49331
Organization: Metro Meals on Wheels, Inc. (MN)
Auditor: Abdo

AI Summary

  • Core Issue: Subrecipient contracts lack required Assistance Listing Numbers (ALN), violating disclosure criteria.
  • Impacted Requirements: Contracts must include all information from § 200.332(a) to ensure subrecipients are aware of funding sources.
  • Recommended Follow-Up: Review § 200.332(a) to ensure compliance and create year-end summary reports for subrecipients detailing total funding by ALN.

Finding Text

Condition: A criteria of disclosure in subrecipients? contracts was not met. The Assistance Listing Number (ALN) of funds passed through to subrecipients is not included in contracts. Criteria: Pass-through entities are required to include all information from ? 200.332(a) in contracts to subrecipients. Cause: The contract with subrecipients was not written in a way to include this required information. Effect: Subrecipients may not know that the funds received relate to a specific ALN and may as a result not include the funding from Metro Meals on Wheels in their respective Schedules of Expenditures of Federal Awards (SEFA). Recommendation: We recommend that the Executive Director and any other relevant staff review ? 200.332(a) and ensure that all requirements are met. Specifically, the expected Assistance Listing Numbers of Federal funding should be included in the subrecipient contracts. In addition, we recommend creating a year-end summary report for each subrecipient which should indicate the total funding given through each ALN (if more than one) or other funding sources.

Corrective Action Plan

CORRECTIVE ACTION PLAN November 7, 2022 U.S. Department of Health and Human Services Passed-through Metropolitan Area Agency on Aging dba Trellis Metro Meals on Wheels, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2022. Name and address of independent public accounting firm: Abdo 5201 Eden Avenue, Suite 250 Edina, MN 55436 Audit period: April 1, 2021 - March 31, 2022 The findings from the March 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings - Major Federal Award Programs Audit 2022-001 - Aging Cluster - Material Weakness in Compliance Recommendation: We recommend that the Executive Director and any other relevant staff review ? 200.332(a) and ensure that all requirements are met. Specifically, the expected Assistance Listing Numbers of Federal funding should be included in the subrecipient contracts. In addition, we recommend creating a year-end summary report for each subrecipient which should indicate the total funding given through each ALN (if more than one) or other funding sources. Planned Action The Executive Director and other relevant staff have reviewed ? 200.332(a) and will ensure that all requirements are met. The expected Assistance Listing Numbers of Federal funding will be included in the subrecipient contracts. In addition, staff will create a year-end summary report for each subrecipient which will indicate the total funding provided through each ALN.

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 60716 2022-002
    Material Weakness
  • 60717 2022-003
    Significant Deficiency
  • 60718 2022-004
    Significant Deficiency
  • 637157 2022-001
    Material Weakness
  • 637158 2022-002
    Material Weakness
  • 637159 2022-003
    Significant Deficiency
  • 637160 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $1.99M
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $19,468