FAC Explorer

Audit 22844

FY End
2022-12-31
Total Expended
$86.37M
Findings
6
Programs
77
Organization: Jefferson County Government (CO)
Year: 2022 Accepted: 2023-09-28
Auditor: Forvis LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
20459 2022-006 Significant Deficiency - E
20460 2022-005 Material Weakness Yes E
20461 2022-005 Material Weakness Yes E
596901 2022-006 Significant Deficiency - E
596902 2022-005 Material Weakness Yes E
596903 2022-005 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $10.44M Yes 0
93.558 Temporary Assistance for Needy Families $9.61M Yes 1
93.658 Foster Care_title IV-E $5.80M - 0
93.575 Child Care and Development Block Grant $5.20M Yes 1
93.600 Head Start $3.91M - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $3.57M Yes 1
93.563 Child Support Enforcement $3.43M Yes 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $3.31M - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $3.09M - 0
93.778 Medical Assistance Program $2.98M Yes 0
20.106 Airport Improvement Program $2.91M Yes 0
93.667 Social Services Block Grant $2.21M - 0
93.659 Adoption Assistance $1.80M - 0
93.323 Covid-19 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1.20M Yes 0
17.278 Wia Dislocated Worker Formula Grants $872,363 - 0
17.258 Wia Adult Program $710,664 - 0
17.207 Employment Service/wagner-Peyser Funded Activities $702,095 - 0
20.205 Highway Planning and Construction $627,650 - 0
17.259 Wia Youth Activities $609,760 - 0
93.268 Covid-19 Immunization Cooperative Agreements $592,149 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $519,119 Yes 0
16.575 Crime Victim Assistance $508,477 - 0
17.277 Covid-19 Fd20 Disaster Recovery Grant Wioa Dw $468,222 - 0
16.922 Equitable Sharing Program $431,069 - 0
21.027 Covid-19 State and Local Fiscal Recovery Funds/american Rescue Plan Act $425,000 Yes 0
17.277 Covid-19 Fy20 Emergency Recovery Grant Wioa Dw $396,887 - 0
93.994 Maternal and Child Health Services Block Grant to the States $342,463 - 0
14.218 Community Development Block Grants/entitlement Grants $284,383 - 0
17.268 H-1b Job Training Grants $266,371 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $259,964 - 0
21.027 Covid-19 State and Local Fiscal Recovery Funds $226,110 Yes 0
16.576 Crime Victim Compensation $225,000 - 0
16.812 Second Chance Act Reentry Initiative $221,109 - 0
95.001 High Intensity Drug Trafficking Areas Program $192,041 - 0
16.741 Dna Backlog Reduction Program $183,700 - 0
45.310 Covid-19 American Rescue Plan Act Library Collections 2022 $181,757 - 0
10.558 Child and Adult Care Food Program $160,797 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $158,389 - 0
93.977 Hiv Prevention Activities Cdhs Hiv Syringe Access $140,963 - 0
93.600 Covid-19 American Rescue Plan - Head Start $140,169 - 0
16.588 Violence Against Women Formula Grants $134,015 - 0
10.551 Supplemental Nutrition Assistance Program $132,760 - 0
93.569 Community Services Block Grant $128,258 - 0
21.027 Covid-19 Sb21-137 Funds $113,763 Yes 0
93.276 Drug-Free Communities Support Program Grants $107,362 - 0
16.606 State Criminal Alien Assistance Program $102,262 - 0
93.136 Overdose to Action $92,564 - 0
97.042 Emergency Management Performance Grants $89,784 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $87,433 - 0
97.067 Urban Area Security Initiative (uasi) $83,000 - 0
14.239 Home Investment Partnerships Program $75,778 - 0
93.217 Family Planning_services $73,670 - 0
93.069 Public Health Emergency Preparedness $71,387 - 0
93.940 Hiv Prevention Activities_health Department Based $71,054 - 0
93.600 Head Start -Emergency Supplemental Grant $64,597 - 0
17.225 Unemployment Insurance $61,906 - 0
93.090 Guardianship Assistance $48,922 - 0
93.977 Hiv Prevention Activities Cdhs Hiv Pwid Outreach $46,125 - 0
10.665 Secure Payments for States and Counties Containing Federal Land-National Forest Payments $40,894 - 0
20.600 State and Community Highway Safety $40,392 - 0
93.977 Hiv Prevention Activities Cdhs Hiv Health Care Setting Category A $39,957 - 0
17.245 Trade Adjustment Assistance $29,870 - 0
17.801 Disabled Veterans' Outreach Program (dvop) $29,544 - 0
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $28,000 - 0
93.317 Emerging Infections Programs $27,553 - 0
93.977 Hiv Prevention Activities Cdhs Hiv Hcv Testing $19,357 - 0
20.616 Click It Or Ticket $17,723 - 0
93.568 Low-Income Home Energy Assistance $16,720 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $14,674 - 0
93.556 Promoting Safe and Stable Families $11,763 - 0
20.608 State and Community Highway Safety Nhtsa Impaired Driving $8,806 - 0
66.444 Voluntary School and Child Care Lead Testing and Reduction Grant Program $5,000 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1,924 - 0
93.747 Elder Abuse Prevention Interventions Program $1,716 - 0
93.977 Hiv Prevention Activities Cdhs Ei33 Hcv Confirmatory Test $317 - 0
21.019 Coronavirus Relief Fund $-2,001 - 0
17.285 Apprenticeship USA Grants $-6,488 - 0

Contacts

Name Title Type
GYLMN6H2LXS4 Tanya Middlemist Auditee
3032718543 Christopher Telli Auditor
No contacts on file

Notes to SEFA

Title: Note 2: Federal Financial Assistance Listing Accounting Policies: GeneralThe accompanying Schedule of Expenditures of Federal Awards presents the activity of all federalfinancial assistance programs of the Jefferson County, Colorado primary government (the County).The Countys reporting entity is defined in Note 1 to the Countys general-purpose financialstatements. All federal financial assistance received by the primary government directly fromfederal agencies, as well as federal financial assistance passed through other government agencies,including the State of Colorado, is included on the schedule.Note 1: Basis of PresentationThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Jefferson County under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Jefferson County, it is not intended to and does not present the financial position, changes in net position or cash flows of Jefferson County. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements.Jefferson County, Colorado, received federal awards both directly from federal agencies and indirectly through pass-through entities. Federal financial assistance provided to a sub-recipient is treated as an expenditure when it is paid to the sub-recipient.Governmental fund types account for the Countys federal grant activity. Expenditures reported on the Schedule are reported on the accrual basis of accounting, except for the following programs which are reported in the schedule of expenditures of federal awards in a manner prescribed by the State of Colorado:(See table)Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.Jefferson County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Jefferson County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Federal Financial Assistance Listing is managed and administered by the General ServicesAdministration, formerly known as the Catalog of Federal Domestic Assistance (CFDA).
Title: Note 3: Noncash Programs Accounting Policies: GeneralThe accompanying Schedule of Expenditures of Federal Awards presents the activity of all federalfinancial assistance programs of the Jefferson County, Colorado primary government (the County).The Countys reporting entity is defined in Note 1 to the Countys general-purpose financialstatements. All federal financial assistance received by the primary government directly fromfederal agencies, as well as federal financial assistance passed through other government agencies,including the State of Colorado, is included on the schedule.Note 1: Basis of PresentationThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Jefferson County under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Jefferson County, it is not intended to and does not present the financial position, changes in net position or cash flows of Jefferson County. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements.Jefferson County, Colorado, received federal awards both directly from federal agencies and indirectly through pass-through entities. Federal financial assistance provided to a sub-recipient is treated as an expenditure when it is paid to the sub-recipient.Governmental fund types account for the Countys federal grant activity. Expenditures reported on the Schedule are reported on the accrual basis of accounting, except for the following programs which are reported in the schedule of expenditures of federal awards in a manner prescribed by the State of Colorado:(See table)Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.Jefferson County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Jefferson County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Certain federal financial assistance programs do not involve cash awards to the County. Of the federal expenditures presented in the accompanying schedule of federal awards, noncash award programs include the following:10.557 WIC Food Vouchers $ 3,307,76593.977 Chlamydia Tests $ 28,000
Title: Note 4:Human Service Programs Accounting Policies: GeneralThe accompanying Schedule of Expenditures of Federal Awards presents the activity of all federalfinancial assistance programs of the Jefferson County, Colorado primary government (the County).The Countys reporting entity is defined in Note 1 to the Countys general-purpose financialstatements. All federal financial assistance received by the primary government directly fromfederal agencies, as well as federal financial assistance passed through other government agencies,including the State of Colorado, is included on the schedule.Note 1: Basis of PresentationThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Jefferson County under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Jefferson County, it is not intended to and does not present the financial position, changes in net position or cash flows of Jefferson County. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements.Jefferson County, Colorado, received federal awards both directly from federal agencies and indirectly through pass-through entities. Federal financial assistance provided to a sub-recipient is treated as an expenditure when it is paid to the sub-recipient.Governmental fund types account for the Countys federal grant activity. Expenditures reported on the Schedule are reported on the accrual basis of accounting, except for the following programs which are reported in the schedule of expenditures of federal awards in a manner prescribed by the State of Colorado:(See table)Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.Jefferson County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Jefferson County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The Countys Department of Human Services operates several federally funded human services programs where benefits are provided to qualified citizens. The benefit distribution method consists of participants receiving benefits using a state-maintained electronic banking card (EBT) instead of the Countys cash disbursements. The Colorado Department of Human Services provided total EBT authorizations to qualified citizens in the County, in the amount of $159,650,087 of which $130,061,990 is the federal share. The revenue and expenditures associated with these federal programs are not recognized in the Countys basic financial statements or in the Schedule.

Finding Details

Finding 2022-006
2022-006 Finding: Eligibility CFDA No. 93.558 TANF Cluster Department of Health and Human Services, Award Number ? None Provided, Award Year 2022 Passed-through Colorado Department of Human Services Criteria: Jefferson County Human Services (JCHS) is required to investigate and verify information on applications and redeterminations, as part of determining eligibility. JCHS is also required to process applications and redeterminations for benefits timely and ensure that benefits are only issued for periods of eligibility. In addition, JCHS is required to comply with Code of Colorado Regulations (CCR) section 3.608.4 regarding assessing noncompliance on cases. This CCR details that counties shall impose sanctions or closures for demonstrable evidence on all Colorado Works applicants or participants who fail to comply with the terms and conditions of his or her Colorado Works Individualized Plan (IP) without good cause. County departments must follow the state prescribed non-compliance process to include the conciliation process, sanctioning a participant, and closing a case for demonstrable evidence. Condition: We noted the following issues in the 25 cases tested: (1) One instance in which JCHS could not provide a copy of the participant?s Colorado Works Individualized Plan (IP), however case comments indicated an IP was completed. (2) One instance in which the Initial Assessment was not completed timely. (3) One instance in which JCHS did not properly cure the sanction after the client began complying with Colorado Works eligibility requirements. (4) One instance in which case comments were missing to support the action of JCHS eligibility technician. Questioned Costs: Questioned costs were unable to be determined. Context: We tested 25 individuals who received Colorado Works assistance for the year ended December 31, 2022 and noted the issues described above. The tested population covered benefits issued of approximately $180,000. The total population included benefits issued of approximately $7 million to approximately 1,800 individuals. A non-statistical sampling methodology was used to select the sample. Effect: The state?s CBMS system may be determining eligibility and allocating benefits based on incorrect, incomplete, or outdated data. Ultimately, by not having the appropriate controls in place regarding the above requirements, benefits could be provided to ineligible applicants, denied to eligible applicants, or benefits paid for an ineligible period or an incorrect amount. Cause: Case reviews did not identify and resolve issues noted above in conditions.Identification as a Repeat Finding: Not applicable. Recommendation: We recommend that the County continue to strengthen the internal controls surrounding the eligibility process specifically continuing the use and monitoring of case reviews to help identify potential areas for additional training. Views of Responsible Officials: We agree with the finding. See separate report for planned corrective actions.
Finding 2022-005
2022-005 Finding: Eligibility Federal Assistance Listing No. 93.575 Child Care and Development Block Grant 93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund (CCDF Cluster) Department of Health and Human Services, Passed-through Colorado Department of Human Services Award Number ? None Provided, Award Year 2022 Criteria: The CCDF Cluster allows States to design rules and regulations which Counties must follow when administering the program. The State Colorado Child Care Assistance Program (CCCAP) requirements are detailed in the Code of Colorado Regulations Department of Human Services Income Maintenance (Volume 3) 9 CCR 2503-9. Section 3.905.1- Low Income Child Care Eligibility within 9 CCR 2503-9 details the income requirements the County shall follow when determining eligibility income for the household. In addition, Section 3.911.1 details additional County Responsibilities for Colorado Works Child Care the county will act within five (5) business days of receipt of a referral from Colorado Works for new or ongoing child care. Finally, information provided to the County for the processing of benefits should be accurately input into State?s Child Care Automated Tracking System (CHATS) and agree to supporting documentation include in the case file. Condition: We noted the following issues in the 40 cases tested: (1) Four instances in which income was incorrectly calculated based on information maintained in case file. (2) One instance in which there was inadequate documentation to support eligibility determination within the case file. (3) One instance in which the Colorado Works Referral form was not processed timely. (4) Two instances in which the County?s eligibility authorization notes for the period selected did not agree with CHATS. (5) Two instances in which there were inconsistencies between case file and State CHATS system. Questioned Costs: Questioned costs were unable to be determined. Context: We tested 40 individuals who received CCCAP assistance for the year ended December 31, 2022 and noted the issues described above. The tested population covered benefits issued of $286,511. The total population included benefits issued of approximately $10.9 million to just over 1,700 individuals. A non-statistical sampling methodology was used to select the sample. Effect: The State?s CHATS system may be determining eligibility and allocating benefits based on incorrect, incomplete, or outdated data. Cause: Case reviews did not identify and resolve issues noted above in the conditions section. Identification as a Repeat Finding: 2021-002 and 2020-002. Recommendation: We recommend that the County continue to strengthen the internal controls surrounding the eligibility process specifically continuing the use and monitoring of case reviews to help identify potential areas for additional training. Views of Responsible Officials: We agree with the finding. See separate report for planned corrective actions.
Finding 2022-005
2022-005 Finding: Eligibility Federal Assistance Listing No. 93.575 Child Care and Development Block Grant 93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund (CCDF Cluster) Department of Health and Human Services, Passed-through Colorado Department of Human Services Award Number ? None Provided, Award Year 2022 Criteria: The CCDF Cluster allows States to design rules and regulations which Counties must follow when administering the program. The State Colorado Child Care Assistance Program (CCCAP) requirements are detailed in the Code of Colorado Regulations Department of Human Services Income Maintenance (Volume 3) 9 CCR 2503-9. Section 3.905.1- Low Income Child Care Eligibility within 9 CCR 2503-9 details the income requirements the County shall follow when determining eligibility income for the household. In addition, Section 3.911.1 details additional County Responsibilities for Colorado Works Child Care the county will act within five (5) business days of receipt of a referral from Colorado Works for new or ongoing child care. Finally, information provided to the County for the processing of benefits should be accurately input into State?s Child Care Automated Tracking System (CHATS) and agree to supporting documentation include in the case file. Condition: We noted the following issues in the 40 cases tested: (1) Four instances in which income was incorrectly calculated based on information maintained in case file. (2) One instance in which there was inadequate documentation to support eligibility determination within the case file. (3) One instance in which the Colorado Works Referral form was not processed timely. (4) Two instances in which the County?s eligibility authorization notes for the period selected did not agree with CHATS. (5) Two instances in which there were inconsistencies between case file and State CHATS system. Questioned Costs: Questioned costs were unable to be determined. Context: We tested 40 individuals who received CCCAP assistance for the year ended December 31, 2022 and noted the issues described above. The tested population covered benefits issued of $286,511. The total population included benefits issued of approximately $10.9 million to just over 1,700 individuals. A non-statistical sampling methodology was used to select the sample. Effect: The State?s CHATS system may be determining eligibility and allocating benefits based on incorrect, incomplete, or outdated data. Cause: Case reviews did not identify and resolve issues noted above in the conditions section. Identification as a Repeat Finding: 2021-002 and 2020-002. Recommendation: We recommend that the County continue to strengthen the internal controls surrounding the eligibility process specifically continuing the use and monitoring of case reviews to help identify potential areas for additional training. Views of Responsible Officials: We agree with the finding. See separate report for planned corrective actions.
Finding 2022-006
2022-006 Finding: Eligibility CFDA No. 93.558 TANF Cluster Department of Health and Human Services, Award Number ? None Provided, Award Year 2022 Passed-through Colorado Department of Human Services Criteria: Jefferson County Human Services (JCHS) is required to investigate and verify information on applications and redeterminations, as part of determining eligibility. JCHS is also required to process applications and redeterminations for benefits timely and ensure that benefits are only issued for periods of eligibility. In addition, JCHS is required to comply with Code of Colorado Regulations (CCR) section 3.608.4 regarding assessing noncompliance on cases. This CCR details that counties shall impose sanctions or closures for demonstrable evidence on all Colorado Works applicants or participants who fail to comply with the terms and conditions of his or her Colorado Works Individualized Plan (IP) without good cause. County departments must follow the state prescribed non-compliance process to include the conciliation process, sanctioning a participant, and closing a case for demonstrable evidence. Condition: We noted the following issues in the 25 cases tested: (1) One instance in which JCHS could not provide a copy of the participant?s Colorado Works Individualized Plan (IP), however case comments indicated an IP was completed. (2) One instance in which the Initial Assessment was not completed timely. (3) One instance in which JCHS did not properly cure the sanction after the client began complying with Colorado Works eligibility requirements. (4) One instance in which case comments were missing to support the action of JCHS eligibility technician. Questioned Costs: Questioned costs were unable to be determined. Context: We tested 25 individuals who received Colorado Works assistance for the year ended December 31, 2022 and noted the issues described above. The tested population covered benefits issued of approximately $180,000. The total population included benefits issued of approximately $7 million to approximately 1,800 individuals. A non-statistical sampling methodology was used to select the sample. Effect: The state?s CBMS system may be determining eligibility and allocating benefits based on incorrect, incomplete, or outdated data. Ultimately, by not having the appropriate controls in place regarding the above requirements, benefits could be provided to ineligible applicants, denied to eligible applicants, or benefits paid for an ineligible period or an incorrect amount. Cause: Case reviews did not identify and resolve issues noted above in conditions.Identification as a Repeat Finding: Not applicable. Recommendation: We recommend that the County continue to strengthen the internal controls surrounding the eligibility process specifically continuing the use and monitoring of case reviews to help identify potential areas for additional training. Views of Responsible Officials: We agree with the finding. See separate report for planned corrective actions.
Finding 2022-005
2022-005 Finding: Eligibility Federal Assistance Listing No. 93.575 Child Care and Development Block Grant 93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund (CCDF Cluster) Department of Health and Human Services, Passed-through Colorado Department of Human Services Award Number ? None Provided, Award Year 2022 Criteria: The CCDF Cluster allows States to design rules and regulations which Counties must follow when administering the program. The State Colorado Child Care Assistance Program (CCCAP) requirements are detailed in the Code of Colorado Regulations Department of Human Services Income Maintenance (Volume 3) 9 CCR 2503-9. Section 3.905.1- Low Income Child Care Eligibility within 9 CCR 2503-9 details the income requirements the County shall follow when determining eligibility income for the household. In addition, Section 3.911.1 details additional County Responsibilities for Colorado Works Child Care the county will act within five (5) business days of receipt of a referral from Colorado Works for new or ongoing child care. Finally, information provided to the County for the processing of benefits should be accurately input into State?s Child Care Automated Tracking System (CHATS) and agree to supporting documentation include in the case file. Condition: We noted the following issues in the 40 cases tested: (1) Four instances in which income was incorrectly calculated based on information maintained in case file. (2) One instance in which there was inadequate documentation to support eligibility determination within the case file. (3) One instance in which the Colorado Works Referral form was not processed timely. (4) Two instances in which the County?s eligibility authorization notes for the period selected did not agree with CHATS. (5) Two instances in which there were inconsistencies between case file and State CHATS system. Questioned Costs: Questioned costs were unable to be determined. Context: We tested 40 individuals who received CCCAP assistance for the year ended December 31, 2022 and noted the issues described above. The tested population covered benefits issued of $286,511. The total population included benefits issued of approximately $10.9 million to just over 1,700 individuals. A non-statistical sampling methodology was used to select the sample. Effect: The State?s CHATS system may be determining eligibility and allocating benefits based on incorrect, incomplete, or outdated data. Cause: Case reviews did not identify and resolve issues noted above in the conditions section. Identification as a Repeat Finding: 2021-002 and 2020-002. Recommendation: We recommend that the County continue to strengthen the internal controls surrounding the eligibility process specifically continuing the use and monitoring of case reviews to help identify potential areas for additional training. Views of Responsible Officials: We agree with the finding. See separate report for planned corrective actions.
Finding 2022-005
2022-005 Finding: Eligibility Federal Assistance Listing No. 93.575 Child Care and Development Block Grant 93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund (CCDF Cluster) Department of Health and Human Services, Passed-through Colorado Department of Human Services Award Number ? None Provided, Award Year 2022 Criteria: The CCDF Cluster allows States to design rules and regulations which Counties must follow when administering the program. The State Colorado Child Care Assistance Program (CCCAP) requirements are detailed in the Code of Colorado Regulations Department of Human Services Income Maintenance (Volume 3) 9 CCR 2503-9. Section 3.905.1- Low Income Child Care Eligibility within 9 CCR 2503-9 details the income requirements the County shall follow when determining eligibility income for the household. In addition, Section 3.911.1 details additional County Responsibilities for Colorado Works Child Care the county will act within five (5) business days of receipt of a referral from Colorado Works for new or ongoing child care. Finally, information provided to the County for the processing of benefits should be accurately input into State?s Child Care Automated Tracking System (CHATS) and agree to supporting documentation include in the case file. Condition: We noted the following issues in the 40 cases tested: (1) Four instances in which income was incorrectly calculated based on information maintained in case file. (2) One instance in which there was inadequate documentation to support eligibility determination within the case file. (3) One instance in which the Colorado Works Referral form was not processed timely. (4) Two instances in which the County?s eligibility authorization notes for the period selected did not agree with CHATS. (5) Two instances in which there were inconsistencies between case file and State CHATS system. Questioned Costs: Questioned costs were unable to be determined. Context: We tested 40 individuals who received CCCAP assistance for the year ended December 31, 2022 and noted the issues described above. The tested population covered benefits issued of $286,511. The total population included benefits issued of approximately $10.9 million to just over 1,700 individuals. A non-statistical sampling methodology was used to select the sample. Effect: The State?s CHATS system may be determining eligibility and allocating benefits based on incorrect, incomplete, or outdated data. Cause: Case reviews did not identify and resolve issues noted above in the conditions section. Identification as a Repeat Finding: 2021-002 and 2020-002. Recommendation: We recommend that the County continue to strengthen the internal controls surrounding the eligibility process specifically continuing the use and monitoring of case reviews to help identify potential areas for additional training. Views of Responsible Officials: We agree with the finding. See separate report for planned corrective actions.