Finding Text
Finding Number: 2022-002 Information on the Federal Program: Federal Agency: U.S. Department of Health and Human Services Program Name: Special Programs for the Aging Title III, Part B Grants for Supportive Services and Senior Centers AL: 93,044, 93,045 Federal Award Identification Number: 151598, 1054074, 1051526, 105065 Federal Award Year: Year Ended June 30, 2022 Specific Requirement: The grant agreement requires the Association to submit the following reporting to the State of New Hampshire?s Department of Health and Human Services that are properly supported by internal documentation: Monthly reimbursement requests indicating the number of meals delivered, Quarterly Program Service Reports, semi-annual Home-Delivered Data Forms. Condition Found: During our audit, we noted the Association does not maintain documented evidence of the reconciliation of the monthly, quarterly or semi-annual reporting requirements for the Congregate Home-Delivered meals program provided to the State to their internal statistical tracking. Context: Based on our testing, we noted on reports selected for testing (three months reimbursement requests, one quarter and one semiannual reports), there were more meals delivered than the number of meals submitted for reimbursement. We also noted the reports are generated from a meal count schedule that is updated on an on-going basis without distinct cut-off by month. This does not allow for reconciliation to be performed based on the reporting period. For the semi-annual report that was filed with the State for the period of January through June 2022, the Association reported a total of 33,358 meals delivered, however, the internal records indicated that a total of 34,203 meals were delivered, leaving a total of 845 meals unreimbursed to the Association. Questioned Costs: None. Cause and Effect: The Association was unaware of the requirement to maintain clear supporting documentation for the required reporting under the grant. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend the Association implement a process to properly support the monthly, quarterly and semi-annual reporting requirements that consists of clear support documentation that shows evidence of a preparer and reviewer for all components that reconcile to the corresponding reporting requirement. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation.