Recurring Findings

Aging: Recurring Material Internal Control Deficiencies
Federal Program Issue First Year Reported
Department's Assertion Page Number
Nutrition Services Incentive Program Aging lacks adequate policies and procedures to provide reasonable assurance that the Financial Status Report and Administration on Aging Supplemental Form (SF-269) and the Federal Cash Transaction Report (PSC-272) it submits to the federal government include all activities, are supported by accounting records, and are fairly presented. Aging does not have an official written policy that establishes responsibility for reporting, provides the procedures for periodic monitoring of due dates, and verifies the report content. We noted various errors on the SF-269 and PSC-272 reports since the information reported did not agree with the departments accounting records. 2006-07
Fully corrected. Aging has developed written procedures to ensure the SF-269s and PSC-272s are accurate, tied to accounting documents, have appropriate levels of review, and are submitted timely. Aging has devoted extensive time into determining the source of the errors identified in the audit and has corrected and resubmitted reports. New templates and procedures have been created to prevent future errors. 128
Nutrition Services Incentive Program Aging lacks adequate procedures to provide reasonable assurance that cash received in lieu of commodities is distributed equitably. 2006-07
Partially corrected. The procedures were immediately updated to be consistent with Aging’s current methodology and to avoid potential confusion and error. The only corrective action remaining is for Aging to issue a refresher Program Memo to area agencies on aging (AAAs). Aging knows that AAAs understand the methodology but wants to ensure the methodology is clearly conveyed in writing. 156
Special Programs for the Aging- Title III, Part B- Grants for Supportive Services and Senior Centers Aging lacks adequate policies and procedures to provide reasonable assurance that matching, level of effort, and earmarking requirements are met for the programs it administers using only allowable funds or costs that are properly calculated and valued. 2006-07
Partially corrected. Finding regarding Level of Effort has been corrected. Payment procedures that include checks for allowable costs, matching and earmarking are being reviewed, updated, and consolidated into one procedure manual by a cross-divisional workgroup. These procedures will incorporate the whole process including the pre-grant, during, and post-grant periods and will include levels of review to ensure requirements are met and errors are avoided. 107
Special Programs for the Aging- Title III, Part B- Grants for Supportive Services and Senior Centers Aging lacks adequate policies and procedures to provide reasonable assurance that the Financial Status Report and Administration on Aging Supplemental Form (SF-269) and the Federal Cash Transaction Report (PSC-272) it submits to the federal government include all activities, are supported by accounting records, and are fairly presented. Aging does not have an official written policy that establishes responsibility for reporting, provides the procedures for periodic monitoring of due dates, and verifies the report content. We noted various errors on the SF-269 and PSC-272 reports since the information reported did not agree with the department's accounting records. 2006-07
Fully corrected. Aging has developed written procedures to ensure the SF-269s and PSC-272s are accurate, tied to accounting documents, have appropriate levels of review, and are submitted timely. Aging has devoted extensive time into determining the source of the errors identified in the audit and has corrected and resubmitted reports. New templates and procedures have been created to prevent future errors. 128
Special Programs for the Aging- Title III, Part C- Nutrition Services Aging lacks adequate policies and procedures to provide reasonable assurance that matching, level of effort, and earmarking requirements are met for the programs it administers using only allowable funds or costs that are properly calculated and valued. 2006-07
Partially corrected. Finding regarding Level of Effort has been corrected. Payment procedures that include checks for allowable costs, matching and earmarking are being reviewed, updated, and consolidated into one procedure manual by a cross-divisional workgroup. These procedures will incorporate the whole process including the pre-grant, during, and post-grant periods and will include levels of review to ensure requirements are met and errors are avoided. 107
Special Programs for the Aging- Title III, Part C- Nutrition Services Aging lacks adequate policies and procedures to provide reasonable assurance that the Financial Status Report and Administration on Aging Supplemental Form (SF-269) and the Federal Cash Transaction Report (PSC-272) it submits to the federal government include all activities, are supported by accounting records, and are fairly presented. Aging does not have an official written policy that establishes responsibility for reporting, provides the procedures for periodic monitoring of due dates, and verifies the report content. We noted various errors on the SF-269 and PSC-272 reports since the information reported did not agree with the departments accounting records. 2006-07
Fully corrected. Aging has developed written procedures to ensure the SF-269s and PSC-272s are accurate, tied to accounting documents, have appropriate levels of review, and are submitted timely. Aging has devoted extensive time into determining the source of the errors identified in the audit and has corrected and resubmitted reports. New templates and procedures have been created to prevent future errors. 128
Nutrition Services Incentive Program Aging lacks internal controls to ensure it identifies the federal agency name to its subgrantees at the time of the award. Further, Aging lacks adequate procedures that require staff to document the specific procedures they performed during site visits or the documents they reviewed to support their conclusions. 2007-08
Fully corrected. All contracts now include the name of the federal grantee agency as recommended by the Bureau of State Audits. The monitoring team has updated procedures with instructions to staff to retain backup documents to support their findings in the permanent monitoring file. 141
Special Programs for the Aging- Title III, Part B- Grants for Supportive Services and Senior Centers Aging lacks internal controls to ensure it identifies the federal agency name to its subgrantees at the time of the award. Further, Aging lacks adequate procedures that require staff to document the specific procedures they performed during site visits or the documents they reviewed to support their conclusions. 2007-08
Fully corrected. All contracts now include the name of the federal grantee agency as recommended by the Bureau of State Audits. The monitoring team has updated procedures with instructions to staff to retain backup documents to support their findings in the permanent monitoring file. 141
Special Programs for the Aging- Title III, Part C- Nutrition Services Aging lacks internal controls to ensure it identifies the federal agency name to its subgrantees at the time of the award. Further, Aging lacks adequate procedures that require staff to document the specific procedures they performed during site visits or the documents they reviewed to support their conclusions. 2007-08
Fully corrected. All contracts now include the name of the federal grantee agency as recommended by the Bureau of State Audits. The monitoring team has updated procedures with instructions to staff to retain backup documents to support their findings in the permanent monitoring file. 141
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