Finding Text
Criteria: 2 CFR 200.303 requires that internal control must provide reasonable assurance that the Ministry complies with the requirements of the Uniform Guidance and its grant agreements. If not complied with, it could result in the disallowance of costs and repayment of funds to the granting agency. The standards mentioned above require that internal control be established and maintained to ensure compliance. Condition: The Ministry's Congregate Meal program reports meals served using computerized software. This information is prepared using original documentation prepared at the point of service. During the fiscal year under audit, instances were identified of inconsistencies between the software reports and the original documentation of the meals served to participants. Cause: The Ministry's procedures for preparing meal reports primarily relies on summary-level information and does not include more detailed reconciliations by individuals to the records prepared at the senior center. Effect or Potential Effect: The reported meal counts were materially in agreement with the underlying documentation, but the lack of more detailed review could cause reimbursement requests to be made for meals not actually served. Questioned Costs: None. Recommendation: We recommend the Ministry increase the detail of the review process over the tracking of meals, including both the financial function and those with direct knowledge and supervision of the services being performed. We recommend the Ministry consider additional training for program staff. Management’s Response: Management agrees with the recommendation and has established and implemented written procedures to ensure future compliance.