Nevada Senior Services, Inc.Non-Profit

Finding: 2019-001 CFDA Number: 93.763 Program Name: Dementia Capable Care Transitions: Better Care and Better Outcomes Federal Agency: U.S. Department of Health and Human Services Federal Award Number: 90ALGG0015-01-00 Pass-Through Entity: None Pass-Through Entity Identifying Number: Not applicable Compliance Component: Cash Management Criteria: Under 2 CFR 215.22(a), the Uniform Guidance requires that payment methods shall minimize the time elapsing between the transfer of funds from the United States Treasury (UST) and the issuance or redemption of checks, warrants, or payment by other means by the recipient. Condition: The Organization did not minimize the time between the transfer of federal funds and the disbursement of funds for program purposes. Cause: The Organization was inadvertently including their match with total expenses when calculating federal funds on hand. This caused a larger lapse in time between the transfer of funds from UST and the disbursement of funds for program purposes. Effect: Once the error was discovered a liability (grant advance) was recorded on the Organization?s accounting records and a prior period adjustment was made to correct the previous year recognition of revenue for the funds that had yet to be spent for program purposes. When an organization does not comply with grant regulations, the grantor may require it to repay unallowable charges. However, since the grantor allowed grant advances and the liability has been recorded, question costs have not been identified. Questioned costs: Not applicable. Identification as a repeat finding: Not applicable. Recommendation: Management should review its policies and procedures over tracking of federal funds to properly account for federal expenditures and properly exclude required matches. Management should instruct personnel regarding the importance of following all grant regulations to ensure that no such instances of non-compliance result in future periods. Views of responsible officials: See auditee prepared corrective action plan for details.