Condition: The Organization failed to accurately report the service units and number of persons reported on the performance reports for multiple categories for multiple months: • For the Title III-B Supportive Services category Information and Assistance service units reported 1206, 881 and 947 for the months of September 2022, January 2023 and April 2023, respectively. However, per the underlying documentation the correct service units were 987, 883 and 948 for the months of September 2022, January 2023, and April 2023, respectively. These variances resulted in an overreporting of services units in September 2022 of 219 and an underreporting of service units of 2 and 1 for the months of January 2023 and April 2023, respectively.
• For the Title III-C Congregate meals service units reported 8,593, 3,894, and 3,674 for the months of September 2022, January 2023 and April 2023, respectively. However, per the underlying documentation the correct service units were 8,620, 3,674, and 3,721 for the months of September 2022, January 2023, and April 2023, respectively. These variances resulted in an underreporting of service units of 27, overreporting of service units of 220 and an underreporting of service units of 47 for the months of September 2022, January 2023 and April 2023, respectively.
• For the Title III-B Supportive Services category Senior Center Activities service units reported 1,597 and 2,833 for the months of January 2023 and April 2023, respectively. However, per the underlying documentation the correct service units were 1,619 and 3,197 for the months of January 2023 and April 2023, respectively. These variances resulted in an underreporting of service units of 22 and 364 for the months of January 2023 and April 2023, respectively. Further, as the number of persons reported is based off of a calculation of service units DPVB noted an underreporting of persons of 5 and 72 for the months of January
2023 and April 2023, respectively. Criteria: Per the Kings/Tulare Area Agency on aging Agreement No: K/T AAA 22/23-01 Article II. Reporting Provisions Section B.2, "The Contractor shall have written reporting
procedures to assure that all submitted performance data is timely, accurate, verifiable and specific to each program which includes: ensuring accuracy of data from the intake/assessment process through reporting to the K/T AAA." Cause: Lack of training and internal review related to the reporting process. Effect: Failure to accurately report financial information may result in a reduction or loss of future funding. Recommendation: Management should provide additional training related to proper reporting which includes the strengthening of current processes and controls over the compilation and reporting of information. Additionally, management should perform an internal review and recalculation of the reports to ensure the information reported agrees with the underlying documentation and is accurate.
Management’s Response/Planned Corrective Action: The Organization acknowledges the finding and accepts the recommendation. The Organization further recognizes the importance of gathering correct program data information and that the data is entered correctly. Once the Organization became aware of the variances, Department Leadership and the Organization’s Compliance Director began working on training for all staff and volunteers to support and improve accuracy of data collection and data entry. A training was facilitated on August 31, 2023. Staff plan to continue training quarterly with department staff and volunteers to support program data compliance.
The Organization’s Senior Services Department has shifted over to a single point of entry for all meal deliveries, utilizing the Optimo Route software, which is improving efficiency. Senior Services will continue to explore the use of technology in 2024-2025 that will allow the Organization to move manual entry to a digital system. The Organization's Senior Services Department management will validate all monthly reports prior to submission. The Organization’s Compliance Director will review all reports quarterly for accuracy. Management is committed to ensure program data reflects services provided and accurate activity reporting.