EIN: 431015163
UEI: PTS7YXSUANB8
Audited by: McBride, Lock & Associates, LLC
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 27, 2026. 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 August 27, 2026 (4 days ago).
What is a management decision? →FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
FAC accepted this audit on March 21, 2023 — management decision was due September 21, 2023.
FAC accepted this audit on March 30, 2022 — management decision was due September 30, 2022.
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
During our audit, we selected a sample of non-payroll expenses charged to federal awards and reviewed for evidence of review and approval by an appropriate department head or other knowledgeable individual. However, 16 out of 40 invoices reviewed did not have evidence of review and approval. We did not identify any unallowable costs during the audit. Cause: The Agency underwent significant turnover in accounting personnel in February 2020. Shortly thereafter, the COVID-19 pandemic affected the Agency and led to several individuals working remotely which led to disruptions in internal control processes. Effect: Proper review and approval of expenses by a knowledgeable individual decreases the likelihood of unallowable costs being charged to a federal award. Recommendation: We recommend that the Agency implement procedures to ensure that all expenses are reviewed and approved by an appropriate individual prior to payment. Agency Response: CMAAA dba Aging Best has implemented a plan of manager approval needed prior to submitting invoices for payment. By doing so, this will ensure all costs are approved prior to payment. This was implemented immediately after the auditors were onsite in October 2020. Auditor?s Response: The changes in procedures that were discussed with management, if implemented and operating effectively, would be sufficient to satisfy the recommendation.
Show full finding ▾Hide full finding ▴2020-001: Approval of Invoices for Payment Federal Grantor: U.S. Department of Health and Human Services Pass-Through Grantor: Missouri Department of Health and Senior Services Federal CFDA Number: 93.044/93.044/93.053 (Aging Cluster) Pass-through Entity Identifying Number: ERS10519006 Award Year: Fiscal Year 2020 Questioned Costs: None Criteria: As part of a system of internal control designed to ensure that expenses charged to federal awards are necessary, reasonable, and allocable, department heads or other knowledgeable individuals should review and approve invoices prior to payment for allowability and adherence to cost principles. Condition: During our audit, we selected a sample of non-payroll expenses charged to federal awards and reviewed for evidence of review and approval by an appropriate department head or other knowledgeable individual. However, 16 out of 40 invoices reviewed did not have evidence of review and approval. We did not identify any unallowable costs during the audit. Cause: The Agency underwent significant turnover in accounting personnel in February 2020. Shortly thereafter, the COVID-19 pandemic affected the Agency and led to several individuals working remotely which led to disruptions in internal control processes. Effect: Proper review and approval of expenses by a knowledgeable individual decreases the likelihood of unallowable costs being charged to a federal award. Recommendation: We recommend that the Agency implement procedures to ensure that all expenses are reviewed and approved by an appropriate individual prior to payment. Agency Response: CMAAA dba Aging Best has implemented a plan of manager approval needed prior to submitting invoices for payment. By doing so, this will ensure all costs are approved prior to payment. This was implemented immediately after the auditors were onsite in October 2020. Auditor?s Response: The changes in procedures that were discussed with management, if implemented and operating effectively, would be sufficient to satisfy the recommendation.
Finding Reference Number: 2020-001 Federal Agency: U.S. Department of Health and Human Services Program Name: Aging Cluster (Special Programs for Aging ? Title IIIB, Special Programs for Aging ? Title IIIC, Nutrition Service Incentive Program) CFDA Number: 93.044/93.045/93.053 Responsible Official: Cori May Views of Responsible Officials: CMAAA dba Aging Best has implemented a plan of manager approval needed prior to submitting invoices for payment. By doing so, this will ensure all costs are approved prior to payment. This was implemented immediately after the auditors were onsite in October 2020.
FAC accepted this audit on January 20, 2020 — management decision was due July 20, 2020.
FAC accepted this audit on November 11, 2018 — management decision was due May 11, 2019.
FAC accepted this audit on November 30, 2017 — management decision was due May 30, 2018.
FAC accepted this audit on January 10, 2017 — management decision was due July 10, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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