EIN: 421135083
UEI: K7YDLMZ25M17
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 26, 2022. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by July 26, 2022 (1490 days ago).
What is a management decision? →CriteriaIn order to ensure all disbursements are authorized and properly accounted for, all invoices and similar supporting documentation should either be (a) reviewed and approved by supervisory personnel directly responsible for the disbursement prior to the payment of the invoice or (b) be included within a pre-determined set of recurring transactions for which the accounting staff have authority to pay upon receipt. Evidence of review of approval of disbursements should be retained with the supporting documentation.ConditionDuring our audit procedures, we selected 25 disbursements to trace to supporting documentation. Of the 25 disbursements selected, we identified 13 instances in which approval of the disbursement was not maintained with the supporting documentation. Of the 13 disbursements noted, 8 were recurring monthly invoices, however, management does not maintain a specific list of these recurring invoices which the accounting staff have authorization to pay upon receipt.CauseThe review and approval process for disbursements appears to be fairly informal. Staff will make inquiries of other team members when necessary, however, evidence of approval of these disbursements is not required to be retained with the supporting documentation in all instances.EffectThere may be an increased risk of unauthorized disbursement occurring or disbursements being recorded to the financial statements incorrectly.RecommendationWe recommend management establish a formal list of recurring transactions which may be paid by accounting staff upon receipt without further authorization. Other disbursement transactions should be reviewed by supervisory personnel directly responsible for the disbursement and evidence of their review and approval should be retained with the supporting documentation.
Show full finding ▾Hide full finding ▴CriteriaIn order to ensure all disbursements are authorized and properly accounted for, all invoices and similar supporting documentation should either be (a) reviewed and approved by supervisory personnel directly responsible for the disbursement prior to the payment of the invoice or (b) be included within a pre-determined set of recurring transactions for which the accounting staff have authority to pay upon receipt. Evidence of review of approval of disbursements should be retained with the supporting documentation.ConditionDuring our audit procedures, we selected 25 disbursements to trace to supporting documentation. Of the 25 disbursements selected, we identified 13 instances in which approval of the disbursement was not maintained with the supporting documentation. Of the 13 disbursements noted, 8 were recurring monthly invoices, however, management does not maintain a specific list of these recurring invoices which the accounting staff have authorization to pay upon receipt.CauseThe review and approval process for disbursements appears to be fairly informal. Staff will make inquiries of other team members when necessary, however, evidence of approval of these disbursements is not required to be retained with the supporting documentation in all instances.EffectThere may be an increased risk of unauthorized disbursement occurring or disbursements being recorded to the financial statements incorrectly.RecommendationWe recommend management establish a formal list of recurring transactions which may be paid by accounting staff upon receipt without further authorization. Other disbursement transactions should be reviewed by supervisory personnel directly responsible for the disbursement and evidence of their review and approval should be retained with the supporting documentation.
Additional processes will be implemented to provide additional evidence of staff review and approval of disbursements.
FAC accepted this audit on March 26, 2020 — management decision was due September 26, 2020.
During our testing, we noted there was no formal reconciliation or review process performed over the volunteer hours reported at each location. Under the subaward agreement volunteer hours are an allowable source for the 25% match requirement. Questioned costs: None Context: It was noted volunteers at each dining site record their hours on a volunteer card. The information on the volunteer cards are subsequently entered into the volunteer tracking spreadsheet. Once it is entered it is summarized and submitted for reporting purposes to the area agency on a monthly basis. However there is no formal reconciliation or review process performed over the volunteer hours. Cause: The control design was not properly in alignment with the grant requirements. Effect: We noted two instances within our sample where there were small differences between the volunteer logs and the volunteer hours reported to the area agency which are included in the match calculation. Repeat Finding: Not a repeat finding. Recommendation: We recommend the Organization design controls to ensure there is an adequate reconciliation between the volunteer hours summary report and the individual volunteer logs. This reconciliation should then be reviewed by someone other than the preparer in order to verify the hours reported are allowable under the match requirements. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Health and Human Services Federal Program: Aging Cluster CFDA Numbers: 93.045 ? Special Programs for the Aging ? Title III, Part C-Nutrition Services 93.053 ? Nutrition Services Incentive Program Pass-Through Agency: Heritage Area Agency on Aging/ Kirkwood Community College Pass-Through Number(s): N/A Award Period: July 1, 2018 to June 30, 2019 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 45 CFR ? 1321.65 (a) states the service provider shall provide the area agency, in a timely manner, with statistical and other information which the area agency requires in order to meet its planning, coordination, evaluation and reporting requirements established by the state under ?1321.13. Additionally 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of matching. As such the Organization should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted there was no formal reconciliation or review process performed over the volunteer hours reported at each location. Under the subaward agreement volunteer hours are an allowable source for the 25% match requirement. Questioned costs: None Context: It was noted volunteers at each dining site record their hours on a volunteer card. The information on the volunteer cards are subsequently entered into the volunteer tracking spreadsheet. Once it is entered it is summarized and submitted for reporting purposes to the area agency on a monthly basis. However there is no formal reconciliation or review process performed over the volunteer hours. Cause: The control design was not properly in alignment with the grant requirements. Effect: We noted two instances within our sample where there were small differences between the volunteer logs and the volunteer hours reported to the area agency which are included in the match calculation. Repeat Finding: Not a repeat finding. Recommendation: We recommend the Organization design controls to ensure there is an adequate reconciliation between the volunteer hours summary report and the individual volunteer logs. This reconciliation should then be reviewed by someone other than the preparer in order to verify the hours reported are allowable under the match requirements. Views of responsible officials: There is no disagreement with the audit finding.
Federal Program Title: Aging Cluster ? CFDA No. 93.045; 93.053 Recommendation: The Organization should design controls to ensure there is an adequate reconciliation between the volunteer hours summary report and the individual volunteer logs. This reconciliation should then be reviewed by someone other than the preparer in order to verify the hours reported are allowable under the match requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Horizons? Volunteer Director, Finance Director and CFO are implementing a process to have a volunteer or staff member enter volunteer hours from route sheets into a monthly log. The Finance Director will review the log for accuracy, and submit allowable amounts for the match report. CFO will review Match Reports monthly. Name(s) of the contact person(s) responsible for corrective action: Peg Moses, Cathy Ondler and Sandy Rosenberger Planned completion date for corrective action plan: June 30, 2020
During our testing, we noted the Organization did not have adequate internal control documentation to support voluntary contributions were properly handled under the subaward agreement. Questioned costs: None Context: Under the subaward agreement voluntary contributions are required to be counted by at least two individuals and at least one must be a volunteer unrelated to staff. During our testing, it was noted that the Organization did not have proper documentation to support this control was in place. Furthermore the Organization was not properly reconciling ? on a monthly basis ? the voluntary contributions to the financial reports submitted to the area agency. All eight of the reports tested we identified differences between the financial reports submitted and the amount deposited. Cause: The Organization was unable to produce evidence the controls over program income compliance were operating effectively and as designed. Effect: We noted no instances of material noncompliance with the provisions program income; however, the lack of internal controls over these compliance requirements resulted in inaccurate monthly reporting of program income to the area agency. During our testing we identified certain months reported to the area agency that over/ understated the amount of program income compared to the supporting documentation provided. Repeat Finding: Yes, see 2018-003. Recommendation: We recommend the Organization design controls to ensure an adequate review process is in place to validate the amount of voluntary contribution collections and ensure they are accurately reflected in the accounting records as well as financial reports submitted to the area agency. Additionally, the Organization should ensure the count of voluntary contributions was performed by two individuals with at least one being a volunteer unrelated to staff. These individuals should sign and date the count sheet which should then be retained to support the control is in place. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Health and Human Services Federal Program: Aging Cluster CFDA Numbers: 93.045 ? Special Programs for the Aging ? Title III, Part C-Nutrition Services 93.053 ? Nutrition Services Incentive Program Pass-Through Agency: Heritage Area Agency on Aging/ Kirkwood Community College Pass-Through Number(s): N/A Award Period: July 1, 2018 to June 30, 2019 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting. The Organization should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Organization did not have adequate internal control documentation to support voluntary contributions were properly handled under the subaward agreement. Questioned costs: None Context: Under the subaward agreement voluntary contributions are required to be counted by at least two individuals and at least one must be a volunteer unrelated to staff. During our testing, it was noted that the Organization did not have proper documentation to support this control was in place. Furthermore the Organization was not properly reconciling ? on a monthly basis ? the voluntary contributions to the financial reports submitted to the area agency. All eight of the reports tested we identified differences between the financial reports submitted and the amount deposited. Cause: The Organization was unable to produce evidence the controls over program income compliance were operating effectively and as designed. Effect: We noted no instances of material noncompliance with the provisions program income; however, the lack of internal controls over these compliance requirements resulted in inaccurate monthly reporting of program income to the area agency. During our testing we identified certain months reported to the area agency that over/ understated the amount of program income compared to the supporting documentation provided. Repeat Finding: Yes, see 2018-003. Recommendation: We recommend the Organization design controls to ensure an adequate review process is in place to validate the amount of voluntary contribution collections and ensure they are accurately reflected in the accounting records as well as financial reports submitted to the area agency. Additionally, the Organization should ensure the count of voluntary contributions was performed by two individuals with at least one being a volunteer unrelated to staff. These individuals should sign and date the count sheet which should then be retained to support the control is in place. Views of responsible officials: There is no disagreement with the audit finding.
Federal Program Title: Aging Cluster ? CFDA No. 93.045; 93.053 Recommendation: The Organization should design controls to ensure an adequate review process is in place to validate the amount of voluntary contribution collections and ensure they are accurately reflected in the accounting records as well as financial reports submitted to the area agency. Additionally, the Organization should ensure the count of voluntary contributions was performed by two individuals with at least one being a volunteer unrelated to staff. These individuals should sign and date the count sheet which should then be retained to support the control is in place. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Finance Director will validate the amount of voluntary contributions as part of the month end process. CFO has contacted Heritage AAA to request a revision to the language in the contract to state that Horizons will have 2 staff members or 1 staff and 1 volunteer count voluntary contributions. This would remove the requirement to have a volunteer as one of the required two people. Horizons currently has 2 staff count all voluntary contributions. Name(s) of the contact person(s) responsible for corrective action: Peg Moses and Cathy Ondler Planned completion date for corrective action plan: June 30, 2020
2018-003
FAC accepted this audit on May 1, 2019 — management decision was due November 1, 2019.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on May 3, 2020 — management decision was due November 3, 2020.
GSA_MIGRATION
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