Finding Text
2023-001: Annual Reporting to VDARS, ALN 93.044 Special Programs for the Aging – Title III, Part
B- Grants for Supporting Services and Senior Centers, ALN 93.045 Special Programs for the Aging -
Title III, Part C1 – Nutrition Services, ALN 93.053 Nutrition Services Incentive Program, Reporting
(Significant Deficiency)
Condition:
The 13th Aging Monthly Report required by the pass through agency, Virginia Department of Aging and
Rehabilitative Services (VDARS) was not submitted timely and contained inaccurate revenue and
expenditure data.
Criteria:
VDARS requires the annual 13th Month Aging Monthly Report to be submitted by November 15th. The report
must contain complete and accurate information as a restating of the monthly reporting for the fiscal year.
Cause:
The 13th Aging Monthly Report was not reconciled to underlying financial records, resulting in unexplained
differences between the report and trial balance provided as part of the audit. Additionally, the report was not
submitted by November 15, 2023.
Effect:
The submission of the 13th AMR was not performed timely and included data that did not agree to underlying
financial records. This should have been caught during the course of a review process before submission.
Therefore, it is considered a significant deficiency of internal controls over compliance.
Recommendation:
Ensure reporting is submitted timely by the deadline stated by VDARS. Implement a review process for each
monthly submission, including documentation of the review. Reconcile the federal, state and local totals
reported in the Aging Monthly Report to the underlying financial records as stated in the financial system to
ensure accuracy before submission to VDARS.
Views of Responsible Officials and Planned Corrective Action:
Management agrees with the finding. The AMR report was not filed in a timely manner. Management plans
to implement a process to ensure that the AMR report will be submitted timely and accurately.