Finding 966308 (2023-004)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-03-29

AI Summary

  • Core Issue: The Association failed to maintain proper documentation for monthly, quarterly, and semi-annual reporting related to meal deliveries, leading to discrepancies in reported data.
  • Impacted Requirements: The lack of reconciliation between internal records and submitted reports violates grant agreement stipulations for the Special Programs for the Aging and Social Services Block Grant.
  • Recommended Follow-Up: Implement a robust process for documentation that includes clear evidence of preparation and review for all reporting components to ensure compliance and accurate reconciliation.

Finding Text

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, 2023 Federal Agency: U.S. Department of Health and Human Services Program Name: Social Services Block Grant AL: 93.667 Federal Award Identification Number: 1051598, 1054074, 1051526, 1054065 Federal Award Year: Year Ended June 30, 2023 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. We did note the client included evidence of a review and approval of the billing invoice, however, we were unable to reconcile the source documents to the billing invoice. Context: Based on our testing, we noted on reports the month of June 2023, 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. 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: Yes, 2022-002 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. See Corrective Action Plan on page 40.

Categories

Cash Management Reporting

Other Findings in this Audit

  • 389859 2023-002
    Significant Deficiency
  • 389860 2023-002
    Significant Deficiency
  • 389861 2023-002
    Significant Deficiency
  • 389862 2023-002
    Significant Deficiency
  • 389863 2023-003
    Significant Deficiency Repeat
  • 389864 2023-004
    Significant Deficiency Repeat
  • 389865 2023-004
    Significant Deficiency Repeat
  • 389866 2023-004
    Significant Deficiency Repeat
  • 389867 2023-004
    Significant Deficiency Repeat
  • 389868 2023-004
    Significant Deficiency Repeat
  • 389869 2023-004
    Significant Deficiency Repeat
  • 389870 2023-004
    Significant Deficiency Repeat
  • 966301 2023-002
    Significant Deficiency
  • 966302 2023-002
    Significant Deficiency
  • 966303 2023-002
    Significant Deficiency
  • 966304 2023-002
    Significant Deficiency
  • 966305 2023-003
    Significant Deficiency Repeat
  • 966306 2023-004
    Significant Deficiency Repeat
  • 966307 2023-004
    Significant Deficiency Repeat
  • 966309 2023-004
    Significant Deficiency Repeat
  • 966310 2023-004
    Significant Deficiency Repeat
  • 966311 2023-004
    Significant Deficiency Repeat
  • 966312 2023-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $291,925
20.509 Formula Grants for Rural Areas and Tribal Transit Program $275,570
93.667 Social Services Block Grant $213,641
93.558 Temporary Assistance for Needy Families $205,234
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $154,193
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $26,292
93.556 Promoting Safe and Stable Families $22,615
93.994 Maternal and Child Health Services Block Grant to the States $6,039
93.645 Stephanie Tubbs Jones Child Welfare Services Program $4,597