FAC Explorer

Finding 965916 (2022-004)

Significant Deficiency
Requirement
BC
Questioned Costs
-
Year
2022
Accepted
2024-03-29
Audit: 300445
Organization: Northeast Missouri Area Agency on Aging (MO)
Auditor: Kpm CPAS PC

AI Summary

  • Core Issue: The Agency lacks written procedures for cash management and cost allowability as required by Uniform Guidance.
  • Impacted Requirements: Non-compliance with 2 CFR 200.302(b)(6) and 2 CFR 200.302(b)(7) could lead to improper transactions.
  • Recommended Follow-up: The Agency should finalize and implement the drafted procedures to ensure compliance with Uniform Guidance.

Finding Text

Criteria: Uniform Guidance requires written procedures for cash management and determining the allowability of costs in accordance with Subpart E – Cost Principals. Condition: The Agency did not have written procedures for cash management (2 CFR 200.302(b)(6)) and allowable costs determination (2 CFR 200.302(b)(7)) in accordance with Uniform Guidance requirements. Questioned Costs: $0 Cause: The Agency’s written policies and procedures were not updated to include required Uniform Guidance policies. Effect: Employees of the Agency could enter into a transaction that is not in compliance with Uniform Guidance requirements. Recommendation: We recommend the Agency draft and adopt written procedures in accordance with Uniform Guidance requirements. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and adopted the appropriate policies and procedures in December 2023.

Categories

Questioned Costs Allowable Costs / Cost Principles Cash Management

Other Findings in this Audit

  • 389473 2022-003
    Material Weakness
  • 389474 2022-004
    Significant Deficiency
  • 389475 2022-003
    Material Weakness
  • 389476 2022-004
    Significant Deficiency
  • 389477 2022-003
    Material Weakness
  • 389478 2022-004
    Significant Deficiency
  • 965915 2022-003
    Material Weakness
  • 965917 2022-003
    Material Weakness
  • 965918 2022-004
    Significant Deficiency
  • 965919 2022-003
    Material Weakness
  • 965920 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $1.98M
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $556,164
93.053 Nutrition Services Incentive Program $285,922
93.052 National Family Caregiver Support, Title Iii, Part E $199,836
93.667 Social Services Block Grant $58,434
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $49,027
93.071 Medicare Enrollment Assistance Program $27,514
93.268 Immunization Cooperative Agreements $26,236
93.324 State Health Insurance Assistance Program $14,149
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $12,703
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $1,597