EIN: 953413739
UEI: UC17JD6P25H3
Audited by: Simpson and Simpson LLP
Oversight agency: 17 [Department of Labor]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 October 1, 2026 (30 days from today).
What is a management decision? →FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
Program Identification Findings Reference Number F-2024-001 Federal Program Title, Awarding Agency Aging Cluster, Department of Health and Human Services Pass-Through Entity County of Los Angeles Assistance Listing Number AL No. 93.045 Award Number ENP222307 Compliance Requirement Reporting Criteria Subaward agreement number ENP222307 for the Elderly Nutrition Program (ENP) Section 5.5.4.4 states: “Contractor is responsible for the accuracy of invoices submitted to County. Contractor must reconcile its invoices and correct inaccuracies or inconsistencies in the invoices it submits to County.” Condition, Cause and Effect In our procedures performed over reporting for the Nutrition Program, we sampled a total of two (2) months, September 2023 and April 2024, and requested the monthly invoice and activity logs supporting the billed units. We noted the following: For the sampled month of September 2023, it was noted that 88 units of C-2 Home Delivered Meals were not supported and resulted in overbilling. Our samples were statistically valid samples. Questioned Costs The questioned cost is $855.36 based on the total unsupported units billed. Recommendation We recommend that the Authority strengthen its controls over monthly billing to ensure that all units billed have supporting documentation. Views of responsible Officials, Planned Corrective Actions, and Contact information SASSFA acknowledges the Questioned Costs for the overbilling of 88 units for C2- Home Delivered Meals for the month of September 2023 and will reimburse $855.36 to the County for overbilling of 88 units of C2. SASSFA will implement the following to ensure that billing for units is accurate. Steps to take before completing the ENP invoice: 1. The Program Coordinator and support staff will input all units. 2. The Program Coordinator will double-check all numbers to ensure they match the route sheets and congregate sign-in sheets. 3. The Program Coordinator will complete the Data Spreadsheet and total up the number at the bottom before turning it in to the Program Manager or Fiscal Director. 4. The Program Manager and Fiscal Director will double-check that all numbers match before submitting the Invoice. If they do not, the Program Manager will notify the Program Coordinator and make any necessary corrections before a final review by the Fiscal Director. 5. The invoice will be submitted ensuring all numbers match.
Show full finding ▾Hide full finding ▴Program Identification Findings Reference Number F-2024-001 Federal Program Title, Awarding Agency Aging Cluster, Department of Health and Human Services Pass-Through Entity County of Los Angeles Assistance Listing Number AL No. 93.045 Award Number ENP222307 Compliance Requirement Reporting Criteria Subaward agreement number ENP222307 for the Elderly Nutrition Program (ENP) Section 5.5.4.4 states: “Contractor is responsible for the accuracy of invoices submitted to County. Contractor must reconcile its invoices and correct inaccuracies or inconsistencies in the invoices it submits to County.” Condition, Cause and Effect In our procedures performed over reporting for the Nutrition Program, we sampled a total of two (2) months, September 2023 and April 2024, and requested the monthly invoice and activity logs supporting the billed units. We noted the following: For the sampled month of September 2023, it was noted that 88 units of C-2 Home Delivered Meals were not supported and resulted in overbilling. Our samples were statistically valid samples. Questioned Costs The questioned cost is $855.36 based on the total unsupported units billed. Recommendation We recommend that the Authority strengthen its controls over monthly billing to ensure that all units billed have supporting documentation. Views of responsible Officials, Planned Corrective Actions, and Contact information SASSFA acknowledges the Questioned Costs for the overbilling of 88 units for C2- Home Delivered Meals for the month of September 2023 and will reimburse $855.36 to the County for overbilling of 88 units of C2. SASSFA will implement the following to ensure that billing for units is accurate. Steps to take before completing the ENP invoice: 1. The Program Coordinator and support staff will input all units. 2. The Program Coordinator will double-check all numbers to ensure they match the route sheets and congregate sign-in sheets. 3. The Program Coordinator will complete the Data Spreadsheet and total up the number at the bottom before turning it in to the Program Manager or Fiscal Director. 4. The Program Manager and Fiscal Director will double-check that all numbers match before submitting the Invoice. If they do not, the Program Manager will notify the Program Coordinator and make any necessary corrections before a final review by the Fiscal Director. 5. The invoice will be submitted ensuring all numbers match.
Views of responsible Officials, Planned Corrective Actions, and Contact information SASSFA acknowledges the Questioned Costs for the overbilling of 88 units for C2- Home Delivered Meals for the month of September 2023 and will reimburse $855.36 to the County for overbilling of 88 units of C2. SASSFA will implement the following to ensure that billing for units is accurate. Steps to take before completing the ENP invoice: 1. The Program Coordinator and support staff will input all units. 2. The Program Coordinator will double-check all numbers to ensure they match the route sheets and congregate sign-in sheets. 3. The Program Coordinator will complete the Data Spreadsheet and total up the number at the bottom before turning it in to the Program Manager or Fiscal Director. 4. The Program Manager and Fiscal Director will double-check that all numbers match before submitting the Invoice. If they do not, the Program Manager will notify the Program Coordinator and make any necessary corrections before a final review by the Fiscal Director. 5. The invoice will be submitted ensuring all numbers match.
FAC accepted this audit on April 1, 2024 — management decision was due October 1, 2024.
FAC accepted this audit on April 26, 2023 — management decision was due October 26, 2023.
FAC accepted this audit on September 27, 2022 — management decision was due March 27, 2023.
FAC accepted this audit on June 18, 2021 — management decision was due December 18, 2021.
FAC accepted this audit on September 8, 2020 — management decision was due March 8, 2021.
FAC accepted this audit on March 31, 2019 — management decision was due October 1, 2019.
FAC accepted this audit on April 1, 2018 — management decision was due October 1, 2018.
FAC accepted this audit on March 30, 2017 — management decision was due September 30, 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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