Finding 2023-002 - Employee Record Retention and Health and Safety Training
Federal Program:
CCDF Cluster:
AL# 93.575 - Child Care and Development Block Grant
AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF
U.S. Department of Health and Human Services
MATERIAL WEAKNESS
NONCOMPLIANCE
Special Tests and Provisions
Criteria: The federal award requires the Organization to ensure that all childcare providers who have direct responsibility for the care and oversight of children, including center administrators, to complete health and safety training that meets 11 specific requirements. In addition, these providers must participate in annual training appropriate to job responsibilities. The federal award also requires supporting documentation be prepared and retained within the employees’ files to support expenditures charged to the grants.
Condition: Documentation for employee timesheets and health and safety training certificates was not consistently retained for all employees.
Effect: Noncompliance with the health and safety training requirements of the federal award could subject the Organization to the risk of suspension of funding.
Cause: Employee health and safety training requirements are being tracked and maintained at individual childcare centers by the direct services department. A formal centralized system for tracking and maintaining employee health and safety training requirements has not been implemented. Additionally, during the year ended June 30, 2023, community and staff were informed that agency operated child care centers would be officially closing. Employees took their records and certificates for all safety training and the Organization was unable to provide backup copies.
Context: We tested 16 out of 161 employees who serve children receiving subsidies. We noted sixteen instances in which employees’ files were missing required health and safety training certificates. Recommendation: Develop a formal system for tracking employee health and safety training and maintaining those certificates at the facility where the employee works and within their permanent employee file. Additionally, procedures should be implemented to retain backups of employee timesheets to prevent the loss of data.
Views of Responsible Officials and Planned Corrective Actions: Management of the Organization agrees with this finding and will adhere to the Corrective Action Plan.
Finding 2023-002 - Employee Record Retention and Health and Safety Training
Federal Program:
CCDF Cluster:
AL# 93.575 - Child Care and Development Block Grant
AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF
U.S. Department of Health and Human Services
MATERIAL WEAKNESS
NONCOMPLIANCE
Special Tests and Provisions
Criteria: The federal award requires the Organization to ensure that all childcare providers who have direct responsibility for the care and oversight of children, including center administrators, to complete health and safety training that meets 11 specific requirements. In addition, these providers must participate in annual training appropriate to job responsibilities. The federal award also requires supporting documentation be prepared and retained within the employees’ files to support expenditures charged to the grants.
Condition: Documentation for employee timesheets and health and safety training certificates was not consistently retained for all employees.
Effect: Noncompliance with the health and safety training requirements of the federal award could subject the Organization to the risk of suspension of funding.
Cause: Employee health and safety training requirements are being tracked and maintained at individual childcare centers by the direct services department. A formal centralized system for tracking and maintaining employee health and safety training requirements has not been implemented. Additionally, during the year ended June 30, 2023, community and staff were informed that agency operated child care centers would be officially closing. Employees took their records and certificates for all safety training and the Organization was unable to provide backup copies.
Context: We tested 16 out of 161 employees who serve children receiving subsidies. We noted sixteen instances in which employees’ files were missing required health and safety training certificates. Recommendation: Develop a formal system for tracking employee health and safety training and maintaining those certificates at the facility where the employee works and within their permanent employee file. Additionally, procedures should be implemented to retain backups of employee timesheets to prevent the loss of data.
Views of Responsible Officials and Planned Corrective Actions: Management of the Organization agrees with this finding and will adhere to the Corrective Action Plan.
Finding 2023-002 - Employee Record Retention and Health and Safety Training
Federal Program:
CCDF Cluster:
AL# 93.575 - Child Care and Development Block Grant
AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF
U.S. Department of Health and Human Services
MATERIAL WEAKNESS
NONCOMPLIANCE
Special Tests and Provisions
Criteria: The federal award requires the Organization to ensure that all childcare providers who have direct responsibility for the care and oversight of children, including center administrators, to complete health and safety training that meets 11 specific requirements. In addition, these providers must participate in annual training appropriate to job responsibilities. The federal award also requires supporting documentation be prepared and retained within the employees’ files to support expenditures charged to the grants.
Condition: Documentation for employee timesheets and health and safety training certificates was not consistently retained for all employees.
Effect: Noncompliance with the health and safety training requirements of the federal award could subject the Organization to the risk of suspension of funding.
Cause: Employee health and safety training requirements are being tracked and maintained at individual childcare centers by the direct services department. A formal centralized system for tracking and maintaining employee health and safety training requirements has not been implemented. Additionally, during the year ended June 30, 2023, community and staff were informed that agency operated child care centers would be officially closing. Employees took their records and certificates for all safety training and the Organization was unable to provide backup copies.
Context: We tested 16 out of 161 employees who serve children receiving subsidies. We noted sixteen instances in which employees’ files were missing required health and safety training certificates. Recommendation: Develop a formal system for tracking employee health and safety training and maintaining those certificates at the facility where the employee works and within their permanent employee file. Additionally, procedures should be implemented to retain backups of employee timesheets to prevent the loss of data.
Views of Responsible Officials and Planned Corrective Actions: Management of the Organization agrees with this finding and will adhere to the Corrective Action Plan.
Finding 2023-002 - Employee Record Retention and Health and Safety Training
Federal Program:
CCDF Cluster:
AL# 93.575 - Child Care and Development Block Grant
AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF
U.S. Department of Health and Human Services
MATERIAL WEAKNESS
NONCOMPLIANCE
Special Tests and Provisions
Criteria: The federal award requires the Organization to ensure that all childcare providers who have direct responsibility for the care and oversight of children, including center administrators, to complete health and safety training that meets 11 specific requirements. In addition, these providers must participate in annual training appropriate to job responsibilities. The federal award also requires supporting documentation be prepared and retained within the employees’ files to support expenditures charged to the grants.
Condition: Documentation for employee timesheets and health and safety training certificates was not consistently retained for all employees.
Effect: Noncompliance with the health and safety training requirements of the federal award could subject the Organization to the risk of suspension of funding.
Cause: Employee health and safety training requirements are being tracked and maintained at individual childcare centers by the direct services department. A formal centralized system for tracking and maintaining employee health and safety training requirements has not been implemented. Additionally, during the year ended June 30, 2023, community and staff were informed that agency operated child care centers would be officially closing. Employees took their records and certificates for all safety training and the Organization was unable to provide backup copies.
Context: We tested 16 out of 161 employees who serve children receiving subsidies. We noted sixteen instances in which employees’ files were missing required health and safety training certificates. Recommendation: Develop a formal system for tracking employee health and safety training and maintaining those certificates at the facility where the employee works and within their permanent employee file. Additionally, procedures should be implemented to retain backups of employee timesheets to prevent the loss of data.
Views of Responsible Officials and Planned Corrective Actions: Management of the Organization agrees with this finding and will adhere to the Corrective Action Plan.
Finding 2023-002 - Employee Record Retention and Health and Safety Training
Federal Program:
CCDF Cluster:
AL# 93.575 - Child Care and Development Block Grant
AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF
U.S. Department of Health and Human Services
MATERIAL WEAKNESS
NONCOMPLIANCE
Special Tests and Provisions
Criteria: The federal award requires the Organization to ensure that all childcare providers who have direct responsibility for the care and oversight of children, including center administrators, to complete health and safety training that meets 11 specific requirements. In addition, these providers must participate in annual training appropriate to job responsibilities. The federal award also requires supporting documentation be prepared and retained within the employees’ files to support expenditures charged to the grants.
Condition: Documentation for employee timesheets and health and safety training certificates was not consistently retained for all employees.
Effect: Noncompliance with the health and safety training requirements of the federal award could subject the Organization to the risk of suspension of funding.
Cause: Employee health and safety training requirements are being tracked and maintained at individual childcare centers by the direct services department. A formal centralized system for tracking and maintaining employee health and safety training requirements has not been implemented. Additionally, during the year ended June 30, 2023, community and staff were informed that agency operated child care centers would be officially closing. Employees took their records and certificates for all safety training and the Organization was unable to provide backup copies.
Context: We tested 16 out of 161 employees who serve children receiving subsidies. We noted sixteen instances in which employees’ files were missing required health and safety training certificates. Recommendation: Develop a formal system for tracking employee health and safety training and maintaining those certificates at the facility where the employee works and within their permanent employee file. Additionally, procedures should be implemented to retain backups of employee timesheets to prevent the loss of data.
Views of Responsible Officials and Planned Corrective Actions: Management of the Organization agrees with this finding and will adhere to the Corrective Action Plan.
Finding 2023-002 - Employee Record Retention and Health and Safety Training
Federal Program:
CCDF Cluster:
AL# 93.575 - Child Care and Development Block Grant
AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF
U.S. Department of Health and Human Services
MATERIAL WEAKNESS
NONCOMPLIANCE
Special Tests and Provisions
Criteria: The federal award requires the Organization to ensure that all childcare providers who have direct responsibility for the care and oversight of children, including center administrators, to complete health and safety training that meets 11 specific requirements. In addition, these providers must participate in annual training appropriate to job responsibilities. The federal award also requires supporting documentation be prepared and retained within the employees’ files to support expenditures charged to the grants.
Condition: Documentation for employee timesheets and health and safety training certificates was not consistently retained for all employees.
Effect: Noncompliance with the health and safety training requirements of the federal award could subject the Organization to the risk of suspension of funding.
Cause: Employee health and safety training requirements are being tracked and maintained at individual childcare centers by the direct services department. A formal centralized system for tracking and maintaining employee health and safety training requirements has not been implemented. Additionally, during the year ended June 30, 2023, community and staff were informed that agency operated child care centers would be officially closing. Employees took their records and certificates for all safety training and the Organization was unable to provide backup copies.
Context: We tested 16 out of 161 employees who serve children receiving subsidies. We noted sixteen instances in which employees’ files were missing required health and safety training certificates. Recommendation: Develop a formal system for tracking employee health and safety training and maintaining those certificates at the facility where the employee works and within their permanent employee file. Additionally, procedures should be implemented to retain backups of employee timesheets to prevent the loss of data.
Views of Responsible Officials and Planned Corrective Actions: Management of the Organization agrees with this finding and will adhere to the Corrective Action Plan.
Finding 2023-002 - Employee Record Retention and Health and Safety Training
Federal Program:
CCDF Cluster:
AL# 93.575 - Child Care and Development Block Grant
AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF
U.S. Department of Health and Human Services
MATERIAL WEAKNESS
NONCOMPLIANCE
Special Tests and Provisions
Criteria: The federal award requires the Organization to ensure that all childcare providers who have direct responsibility for the care and oversight of children, including center administrators, to complete health and safety training that meets 11 specific requirements. In addition, these providers must participate in annual training appropriate to job responsibilities. The federal award also requires supporting documentation be prepared and retained within the employees’ files to support expenditures charged to the grants.
Condition: Documentation for employee timesheets and health and safety training certificates was not consistently retained for all employees.
Effect: Noncompliance with the health and safety training requirements of the federal award could subject the Organization to the risk of suspension of funding.
Cause: Employee health and safety training requirements are being tracked and maintained at individual childcare centers by the direct services department. A formal centralized system for tracking and maintaining employee health and safety training requirements has not been implemented. Additionally, during the year ended June 30, 2023, community and staff were informed that agency operated child care centers would be officially closing. Employees took their records and certificates for all safety training and the Organization was unable to provide backup copies.
Context: We tested 16 out of 161 employees who serve children receiving subsidies. We noted sixteen instances in which employees’ files were missing required health and safety training certificates. Recommendation: Develop a formal system for tracking employee health and safety training and maintaining those certificates at the facility where the employee works and within their permanent employee file. Additionally, procedures should be implemented to retain backups of employee timesheets to prevent the loss of data.
Views of Responsible Officials and Planned Corrective Actions: Management of the Organization agrees with this finding and will adhere to the Corrective Action Plan.
Finding 2023-002 - Employee Record Retention and Health and Safety Training
Federal Program:
CCDF Cluster:
AL# 93.575 - Child Care and Development Block Grant
AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF
U.S. Department of Health and Human Services
MATERIAL WEAKNESS
NONCOMPLIANCE
Special Tests and Provisions
Criteria: The federal award requires the Organization to ensure that all childcare providers who have direct responsibility for the care and oversight of children, including center administrators, to complete health and safety training that meets 11 specific requirements. In addition, these providers must participate in annual training appropriate to job responsibilities. The federal award also requires supporting documentation be prepared and retained within the employees’ files to support expenditures charged to the grants.
Condition: Documentation for employee timesheets and health and safety training certificates was not consistently retained for all employees.
Effect: Noncompliance with the health and safety training requirements of the federal award could subject the Organization to the risk of suspension of funding.
Cause: Employee health and safety training requirements are being tracked and maintained at individual childcare centers by the direct services department. A formal centralized system for tracking and maintaining employee health and safety training requirements has not been implemented. Additionally, during the year ended June 30, 2023, community and staff were informed that agency operated child care centers would be officially closing. Employees took their records and certificates for all safety training and the Organization was unable to provide backup copies.
Context: We tested 16 out of 161 employees who serve children receiving subsidies. We noted sixteen instances in which employees’ files were missing required health and safety training certificates. Recommendation: Develop a formal system for tracking employee health and safety training and maintaining those certificates at the facility where the employee works and within their permanent employee file. Additionally, procedures should be implemented to retain backups of employee timesheets to prevent the loss of data.
Views of Responsible Officials and Planned Corrective Actions: Management of the Organization agrees with this finding and will adhere to the Corrective Action Plan.
Finding 2023-002 - Employee Record Retention and Health and Safety Training
Federal Program:
CCDF Cluster:
AL# 93.575 - Child Care and Development Block Grant
AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF
U.S. Department of Health and Human Services
MATERIAL WEAKNESS
NONCOMPLIANCE
Special Tests and Provisions
Criteria: The federal award requires the Organization to ensure that all childcare providers who have direct responsibility for the care and oversight of children, including center administrators, to complete health and safety training that meets 11 specific requirements. In addition, these providers must participate in annual training appropriate to job responsibilities. The federal award also requires supporting documentation be prepared and retained within the employees’ files to support expenditures charged to the grants.
Condition: Documentation for employee timesheets and health and safety training certificates was not consistently retained for all employees.
Effect: Noncompliance with the health and safety training requirements of the federal award could subject the Organization to the risk of suspension of funding.
Cause: Employee health and safety training requirements are being tracked and maintained at individual childcare centers by the direct services department. A formal centralized system for tracking and maintaining employee health and safety training requirements has not been implemented. Additionally, during the year ended June 30, 2023, community and staff were informed that agency operated child care centers would be officially closing. Employees took their records and certificates for all safety training and the Organization was unable to provide backup copies.
Context: We tested 16 out of 161 employees who serve children receiving subsidies. We noted sixteen instances in which employees’ files were missing required health and safety training certificates. Recommendation: Develop a formal system for tracking employee health and safety training and maintaining those certificates at the facility where the employee works and within their permanent employee file. Additionally, procedures should be implemented to retain backups of employee timesheets to prevent the loss of data.
Views of Responsible Officials and Planned Corrective Actions: Management of the Organization agrees with this finding and will adhere to the Corrective Action Plan.
Finding 2023-002 - Employee Record Retention and Health and Safety Training
Federal Program:
CCDF Cluster:
AL# 93.575 - Child Care and Development Block Grant
AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF
U.S. Department of Health and Human Services
MATERIAL WEAKNESS
NONCOMPLIANCE
Special Tests and Provisions
Criteria: The federal award requires the Organization to ensure that all childcare providers who have direct responsibility for the care and oversight of children, including center administrators, to complete health and safety training that meets 11 specific requirements. In addition, these providers must participate in annual training appropriate to job responsibilities. The federal award also requires supporting documentation be prepared and retained within the employees’ files to support expenditures charged to the grants.
Condition: Documentation for employee timesheets and health and safety training certificates was not consistently retained for all employees.
Effect: Noncompliance with the health and safety training requirements of the federal award could subject the Organization to the risk of suspension of funding.
Cause: Employee health and safety training requirements are being tracked and maintained at individual childcare centers by the direct services department. A formal centralized system for tracking and maintaining employee health and safety training requirements has not been implemented. Additionally, during the year ended June 30, 2023, community and staff were informed that agency operated child care centers would be officially closing. Employees took their records and certificates for all safety training and the Organization was unable to provide backup copies.
Context: We tested 16 out of 161 employees who serve children receiving subsidies. We noted sixteen instances in which employees’ files were missing required health and safety training certificates. Recommendation: Develop a formal system for tracking employee health and safety training and maintaining those certificates at the facility where the employee works and within their permanent employee file. Additionally, procedures should be implemented to retain backups of employee timesheets to prevent the loss of data.
Views of Responsible Officials and Planned Corrective Actions: Management of the Organization agrees with this finding and will adhere to the Corrective Action Plan.
Finding 2023-002 - Employee Record Retention and Health and Safety Training
Federal Program:
CCDF Cluster:
AL# 93.575 - Child Care and Development Block Grant
AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF
U.S. Department of Health and Human Services
MATERIAL WEAKNESS
NONCOMPLIANCE
Special Tests and Provisions
Criteria: The federal award requires the Organization to ensure that all childcare providers who have direct responsibility for the care and oversight of children, including center administrators, to complete health and safety training that meets 11 specific requirements. In addition, these providers must participate in annual training appropriate to job responsibilities. The federal award also requires supporting documentation be prepared and retained within the employees’ files to support expenditures charged to the grants.
Condition: Documentation for employee timesheets and health and safety training certificates was not consistently retained for all employees.
Effect: Noncompliance with the health and safety training requirements of the federal award could subject the Organization to the risk of suspension of funding.
Cause: Employee health and safety training requirements are being tracked and maintained at individual childcare centers by the direct services department. A formal centralized system for tracking and maintaining employee health and safety training requirements has not been implemented. Additionally, during the year ended June 30, 2023, community and staff were informed that agency operated child care centers would be officially closing. Employees took their records and certificates for all safety training and the Organization was unable to provide backup copies.
Context: We tested 16 out of 161 employees who serve children receiving subsidies. We noted sixteen instances in which employees’ files were missing required health and safety training certificates. Recommendation: Develop a formal system for tracking employee health and safety training and maintaining those certificates at the facility where the employee works and within their permanent employee file. Additionally, procedures should be implemented to retain backups of employee timesheets to prevent the loss of data.
Views of Responsible Officials and Planned Corrective Actions: Management of the Organization agrees with this finding and will adhere to the Corrective Action Plan.
Finding 2023-002 - Employee Record Retention and Health and Safety Training
Federal Program:
CCDF Cluster:
AL# 93.575 - Child Care and Development Block Grant
AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF
U.S. Department of Health and Human Services
MATERIAL WEAKNESS
NONCOMPLIANCE
Special Tests and Provisions
Criteria: The federal award requires the Organization to ensure that all childcare providers who have direct responsibility for the care and oversight of children, including center administrators, to complete health and safety training that meets 11 specific requirements. In addition, these providers must participate in annual training appropriate to job responsibilities. The federal award also requires supporting documentation be prepared and retained within the employees’ files to support expenditures charged to the grants.
Condition: Documentation for employee timesheets and health and safety training certificates was not consistently retained for all employees.
Effect: Noncompliance with the health and safety training requirements of the federal award could subject the Organization to the risk of suspension of funding.
Cause: Employee health and safety training requirements are being tracked and maintained at individual childcare centers by the direct services department. A formal centralized system for tracking and maintaining employee health and safety training requirements has not been implemented. Additionally, during the year ended June 30, 2023, community and staff were informed that agency operated child care centers would be officially closing. Employees took their records and certificates for all safety training and the Organization was unable to provide backup copies.
Context: We tested 16 out of 161 employees who serve children receiving subsidies. We noted sixteen instances in which employees’ files were missing required health and safety training certificates. Recommendation: Develop a formal system for tracking employee health and safety training and maintaining those certificates at the facility where the employee works and within their permanent employee file. Additionally, procedures should be implemented to retain backups of employee timesheets to prevent the loss of data.
Views of Responsible Officials and Planned Corrective Actions: Management of the Organization agrees with this finding and will adhere to the Corrective Action Plan.
Finding 2023-002 - Employee Record Retention and Health and Safety Training
Federal Program:
CCDF Cluster:
AL# 93.575 - Child Care and Development Block Grant
AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF
U.S. Department of Health and Human Services
MATERIAL WEAKNESS
NONCOMPLIANCE
Special Tests and Provisions
Criteria: The federal award requires the Organization to ensure that all childcare providers who have direct responsibility for the care and oversight of children, including center administrators, to complete health and safety training that meets 11 specific requirements. In addition, these providers must participate in annual training appropriate to job responsibilities. The federal award also requires supporting documentation be prepared and retained within the employees’ files to support expenditures charged to the grants.
Condition: Documentation for employee timesheets and health and safety training certificates was not consistently retained for all employees.
Effect: Noncompliance with the health and safety training requirements of the federal award could subject the Organization to the risk of suspension of funding.
Cause: Employee health and safety training requirements are being tracked and maintained at individual childcare centers by the direct services department. A formal centralized system for tracking and maintaining employee health and safety training requirements has not been implemented. Additionally, during the year ended June 30, 2023, community and staff were informed that agency operated child care centers would be officially closing. Employees took their records and certificates for all safety training and the Organization was unable to provide backup copies.
Context: We tested 16 out of 161 employees who serve children receiving subsidies. We noted sixteen instances in which employees’ files were missing required health and safety training certificates. Recommendation: Develop a formal system for tracking employee health and safety training and maintaining those certificates at the facility where the employee works and within their permanent employee file. Additionally, procedures should be implemented to retain backups of employee timesheets to prevent the loss of data.
Views of Responsible Officials and Planned Corrective Actions: Management of the Organization agrees with this finding and will adhere to the Corrective Action Plan.
Finding 2023-002 - Employee Record Retention and Health and Safety Training
Federal Program:
CCDF Cluster:
AL# 93.575 - Child Care and Development Block Grant
AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF
U.S. Department of Health and Human Services
MATERIAL WEAKNESS
NONCOMPLIANCE
Special Tests and Provisions
Criteria: The federal award requires the Organization to ensure that all childcare providers who have direct responsibility for the care and oversight of children, including center administrators, to complete health and safety training that meets 11 specific requirements. In addition, these providers must participate in annual training appropriate to job responsibilities. The federal award also requires supporting documentation be prepared and retained within the employees’ files to support expenditures charged to the grants.
Condition: Documentation for employee timesheets and health and safety training certificates was not consistently retained for all employees.
Effect: Noncompliance with the health and safety training requirements of the federal award could subject the Organization to the risk of suspension of funding.
Cause: Employee health and safety training requirements are being tracked and maintained at individual childcare centers by the direct services department. A formal centralized system for tracking and maintaining employee health and safety training requirements has not been implemented. Additionally, during the year ended June 30, 2023, community and staff were informed that agency operated child care centers would be officially closing. Employees took their records and certificates for all safety training and the Organization was unable to provide backup copies.
Context: We tested 16 out of 161 employees who serve children receiving subsidies. We noted sixteen instances in which employees’ files were missing required health and safety training certificates. Recommendation: Develop a formal system for tracking employee health and safety training and maintaining those certificates at the facility where the employee works and within their permanent employee file. Additionally, procedures should be implemented to retain backups of employee timesheets to prevent the loss of data.
Views of Responsible Officials and Planned Corrective Actions: Management of the Organization agrees with this finding and will adhere to the Corrective Action Plan.
Finding 2023-002 - Employee Record Retention and Health and Safety Training
Federal Program:
CCDF Cluster:
AL# 93.575 - Child Care and Development Block Grant
AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF
U.S. Department of Health and Human Services
MATERIAL WEAKNESS
NONCOMPLIANCE
Special Tests and Provisions
Criteria: The federal award requires the Organization to ensure that all childcare providers who have direct responsibility for the care and oversight of children, including center administrators, to complete health and safety training that meets 11 specific requirements. In addition, these providers must participate in annual training appropriate to job responsibilities. The federal award also requires supporting documentation be prepared and retained within the employees’ files to support expenditures charged to the grants.
Condition: Documentation for employee timesheets and health and safety training certificates was not consistently retained for all employees.
Effect: Noncompliance with the health and safety training requirements of the federal award could subject the Organization to the risk of suspension of funding.
Cause: Employee health and safety training requirements are being tracked and maintained at individual childcare centers by the direct services department. A formal centralized system for tracking and maintaining employee health and safety training requirements has not been implemented. Additionally, during the year ended June 30, 2023, community and staff were informed that agency operated child care centers would be officially closing. Employees took their records and certificates for all safety training and the Organization was unable to provide backup copies.
Context: We tested 16 out of 161 employees who serve children receiving subsidies. We noted sixteen instances in which employees’ files were missing required health and safety training certificates. Recommendation: Develop a formal system for tracking employee health and safety training and maintaining those certificates at the facility where the employee works and within their permanent employee file. Additionally, procedures should be implemented to retain backups of employee timesheets to prevent the loss of data.
Views of Responsible Officials and Planned Corrective Actions: Management of the Organization agrees with this finding and will adhere to the Corrective Action Plan.
Finding 2023-002 - Employee Record Retention and Health and Safety Training
Federal Program:
CCDF Cluster:
AL# 93.575 - Child Care and Development Block Grant
AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF
U.S. Department of Health and Human Services
MATERIAL WEAKNESS
NONCOMPLIANCE
Special Tests and Provisions
Criteria: The federal award requires the Organization to ensure that all childcare providers who have direct responsibility for the care and oversight of children, including center administrators, to complete health and safety training that meets 11 specific requirements. In addition, these providers must participate in annual training appropriate to job responsibilities. The federal award also requires supporting documentation be prepared and retained within the employees’ files to support expenditures charged to the grants.
Condition: Documentation for employee timesheets and health and safety training certificates was not consistently retained for all employees.
Effect: Noncompliance with the health and safety training requirements of the federal award could subject the Organization to the risk of suspension of funding.
Cause: Employee health and safety training requirements are being tracked and maintained at individual childcare centers by the direct services department. A formal centralized system for tracking and maintaining employee health and safety training requirements has not been implemented. Additionally, during the year ended June 30, 2023, community and staff were informed that agency operated child care centers would be officially closing. Employees took their records and certificates for all safety training and the Organization was unable to provide backup copies.
Context: We tested 16 out of 161 employees who serve children receiving subsidies. We noted sixteen instances in which employees’ files were missing required health and safety training certificates. Recommendation: Develop a formal system for tracking employee health and safety training and maintaining those certificates at the facility where the employee works and within their permanent employee file. Additionally, procedures should be implemented to retain backups of employee timesheets to prevent the loss of data.
Views of Responsible Officials and Planned Corrective Actions: Management of the Organization agrees with this finding and will adhere to the Corrective Action Plan.
Finding 2023-002 - Employee Record Retention and Health and Safety Training
Federal Program:
CCDF Cluster:
AL# 93.575 - Child Care and Development Block Grant
AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF
U.S. Department of Health and Human Services
MATERIAL WEAKNESS
NONCOMPLIANCE
Special Tests and Provisions
Criteria: The federal award requires the Organization to ensure that all childcare providers who have direct responsibility for the care and oversight of children, including center administrators, to complete health and safety training that meets 11 specific requirements. In addition, these providers must participate in annual training appropriate to job responsibilities. The federal award also requires supporting documentation be prepared and retained within the employees’ files to support expenditures charged to the grants.
Condition: Documentation for employee timesheets and health and safety training certificates was not consistently retained for all employees.
Effect: Noncompliance with the health and safety training requirements of the federal award could subject the Organization to the risk of suspension of funding.
Cause: Employee health and safety training requirements are being tracked and maintained at individual childcare centers by the direct services department. A formal centralized system for tracking and maintaining employee health and safety training requirements has not been implemented. Additionally, during the year ended June 30, 2023, community and staff were informed that agency operated child care centers would be officially closing. Employees took their records and certificates for all safety training and the Organization was unable to provide backup copies.
Context: We tested 16 out of 161 employees who serve children receiving subsidies. We noted sixteen instances in which employees’ files were missing required health and safety training certificates. Recommendation: Develop a formal system for tracking employee health and safety training and maintaining those certificates at the facility where the employee works and within their permanent employee file. Additionally, procedures should be implemented to retain backups of employee timesheets to prevent the loss of data.
Views of Responsible Officials and Planned Corrective Actions: Management of the Organization agrees with this finding and will adhere to the Corrective Action Plan.
Finding 2023-002 - Employee Record Retention and Health and Safety Training
Federal Program:
CCDF Cluster:
AL# 93.575 - Child Care and Development Block Grant
AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF
U.S. Department of Health and Human Services
MATERIAL WEAKNESS
NONCOMPLIANCE
Special Tests and Provisions
Criteria: The federal award requires the Organization to ensure that all childcare providers who have direct responsibility for the care and oversight of children, including center administrators, to complete health and safety training that meets 11 specific requirements. In addition, these providers must participate in annual training appropriate to job responsibilities. The federal award also requires supporting documentation be prepared and retained within the employees’ files to support expenditures charged to the grants.
Condition: Documentation for employee timesheets and health and safety training certificates was not consistently retained for all employees.
Effect: Noncompliance with the health and safety training requirements of the federal award could subject the Organization to the risk of suspension of funding.
Cause: Employee health and safety training requirements are being tracked and maintained at individual childcare centers by the direct services department. A formal centralized system for tracking and maintaining employee health and safety training requirements has not been implemented. Additionally, during the year ended June 30, 2023, community and staff were informed that agency operated child care centers would be officially closing. Employees took their records and certificates for all safety training and the Organization was unable to provide backup copies.
Context: We tested 16 out of 161 employees who serve children receiving subsidies. We noted sixteen instances in which employees’ files were missing required health and safety training certificates. Recommendation: Develop a formal system for tracking employee health and safety training and maintaining those certificates at the facility where the employee works and within their permanent employee file. Additionally, procedures should be implemented to retain backups of employee timesheets to prevent the loss of data.
Views of Responsible Officials and Planned Corrective Actions: Management of the Organization agrees with this finding and will adhere to the Corrective Action Plan.
Finding 2023-002 - Employee Record Retention and Health and Safety Training
Federal Program:
CCDF Cluster:
AL# 93.575 - Child Care and Development Block Grant
AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF
U.S. Department of Health and Human Services
MATERIAL WEAKNESS
NONCOMPLIANCE
Special Tests and Provisions
Criteria: The federal award requires the Organization to ensure that all childcare providers who have direct responsibility for the care and oversight of children, including center administrators, to complete health and safety training that meets 11 specific requirements. In addition, these providers must participate in annual training appropriate to job responsibilities. The federal award also requires supporting documentation be prepared and retained within the employees’ files to support expenditures charged to the grants.
Condition: Documentation for employee timesheets and health and safety training certificates was not consistently retained for all employees.
Effect: Noncompliance with the health and safety training requirements of the federal award could subject the Organization to the risk of suspension of funding.
Cause: Employee health and safety training requirements are being tracked and maintained at individual childcare centers by the direct services department. A formal centralized system for tracking and maintaining employee health and safety training requirements has not been implemented. Additionally, during the year ended June 30, 2023, community and staff were informed that agency operated child care centers would be officially closing. Employees took their records and certificates for all safety training and the Organization was unable to provide backup copies.
Context: We tested 16 out of 161 employees who serve children receiving subsidies. We noted sixteen instances in which employees’ files were missing required health and safety training certificates. Recommendation: Develop a formal system for tracking employee health and safety training and maintaining those certificates at the facility where the employee works and within their permanent employee file. Additionally, procedures should be implemented to retain backups of employee timesheets to prevent the loss of data.
Views of Responsible Officials and Planned Corrective Actions: Management of the Organization agrees with this finding and will adhere to the Corrective Action Plan.
Finding 2023-002 - Employee Record Retention and Health and Safety Training
Federal Program:
CCDF Cluster:
AL# 93.575 - Child Care and Development Block Grant
AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF
U.S. Department of Health and Human Services
MATERIAL WEAKNESS
NONCOMPLIANCE
Special Tests and Provisions
Criteria: The federal award requires the Organization to ensure that all childcare providers who have direct responsibility for the care and oversight of children, including center administrators, to complete health and safety training that meets 11 specific requirements. In addition, these providers must participate in annual training appropriate to job responsibilities. The federal award also requires supporting documentation be prepared and retained within the employees’ files to support expenditures charged to the grants.
Condition: Documentation for employee timesheets and health and safety training certificates was not consistently retained for all employees.
Effect: Noncompliance with the health and safety training requirements of the federal award could subject the Organization to the risk of suspension of funding.
Cause: Employee health and safety training requirements are being tracked and maintained at individual childcare centers by the direct services department. A formal centralized system for tracking and maintaining employee health and safety training requirements has not been implemented. Additionally, during the year ended June 30, 2023, community and staff were informed that agency operated child care centers would be officially closing. Employees took their records and certificates for all safety training and the Organization was unable to provide backup copies.
Context: We tested 16 out of 161 employees who serve children receiving subsidies. We noted sixteen instances in which employees’ files were missing required health and safety training certificates. Recommendation: Develop a formal system for tracking employee health and safety training and maintaining those certificates at the facility where the employee works and within their permanent employee file. Additionally, procedures should be implemented to retain backups of employee timesheets to prevent the loss of data.
Views of Responsible Officials and Planned Corrective Actions: Management of the Organization agrees with this finding and will adhere to the Corrective Action Plan.
Finding 2023-002 - Employee Record Retention and Health and Safety Training
Federal Program:
CCDF Cluster:
AL# 93.575 - Child Care and Development Block Grant
AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF
U.S. Department of Health and Human Services
MATERIAL WEAKNESS
NONCOMPLIANCE
Special Tests and Provisions
Criteria: The federal award requires the Organization to ensure that all childcare providers who have direct responsibility for the care and oversight of children, including center administrators, to complete health and safety training that meets 11 specific requirements. In addition, these providers must participate in annual training appropriate to job responsibilities. The federal award also requires supporting documentation be prepared and retained within the employees’ files to support expenditures charged to the grants.
Condition: Documentation for employee timesheets and health and safety training certificates was not consistently retained for all employees.
Effect: Noncompliance with the health and safety training requirements of the federal award could subject the Organization to the risk of suspension of funding.
Cause: Employee health and safety training requirements are being tracked and maintained at individual childcare centers by the direct services department. A formal centralized system for tracking and maintaining employee health and safety training requirements has not been implemented. Additionally, during the year ended June 30, 2023, community and staff were informed that agency operated child care centers would be officially closing. Employees took their records and certificates for all safety training and the Organization was unable to provide backup copies.
Context: We tested 16 out of 161 employees who serve children receiving subsidies. We noted sixteen instances in which employees’ files were missing required health and safety training certificates. Recommendation: Develop a formal system for tracking employee health and safety training and maintaining those certificates at the facility where the employee works and within their permanent employee file. Additionally, procedures should be implemented to retain backups of employee timesheets to prevent the loss of data.
Views of Responsible Officials and Planned Corrective Actions: Management of the Organization agrees with this finding and will adhere to the Corrective Action Plan.
Finding 2023-002 - Employee Record Retention and Health and Safety Training
Federal Program:
CCDF Cluster:
AL# 93.575 - Child Care and Development Block Grant
AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF
U.S. Department of Health and Human Services
MATERIAL WEAKNESS
NONCOMPLIANCE
Special Tests and Provisions
Criteria: The federal award requires the Organization to ensure that all childcare providers who have direct responsibility for the care and oversight of children, including center administrators, to complete health and safety training that meets 11 specific requirements. In addition, these providers must participate in annual training appropriate to job responsibilities. The federal award also requires supporting documentation be prepared and retained within the employees’ files to support expenditures charged to the grants.
Condition: Documentation for employee timesheets and health and safety training certificates was not consistently retained for all employees.
Effect: Noncompliance with the health and safety training requirements of the federal award could subject the Organization to the risk of suspension of funding.
Cause: Employee health and safety training requirements are being tracked and maintained at individual childcare centers by the direct services department. A formal centralized system for tracking and maintaining employee health and safety training requirements has not been implemented. Additionally, during the year ended June 30, 2023, community and staff were informed that agency operated child care centers would be officially closing. Employees took their records and certificates for all safety training and the Organization was unable to provide backup copies.
Context: We tested 16 out of 161 employees who serve children receiving subsidies. We noted sixteen instances in which employees’ files were missing required health and safety training certificates. Recommendation: Develop a formal system for tracking employee health and safety training and maintaining those certificates at the facility where the employee works and within their permanent employee file. Additionally, procedures should be implemented to retain backups of employee timesheets to prevent the loss of data.
Views of Responsible Officials and Planned Corrective Actions: Management of the Organization agrees with this finding and will adhere to the Corrective Action Plan.
Finding 2023-002 - Employee Record Retention and Health and Safety Training
Federal Program:
CCDF Cluster:
AL# 93.575 - Child Care and Development Block Grant
AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF
U.S. Department of Health and Human Services
MATERIAL WEAKNESS
NONCOMPLIANCE
Special Tests and Provisions
Criteria: The federal award requires the Organization to ensure that all childcare providers who have direct responsibility for the care and oversight of children, including center administrators, to complete health and safety training that meets 11 specific requirements. In addition, these providers must participate in annual training appropriate to job responsibilities. The federal award also requires supporting documentation be prepared and retained within the employees’ files to support expenditures charged to the grants.
Condition: Documentation for employee timesheets and health and safety training certificates was not consistently retained for all employees.
Effect: Noncompliance with the health and safety training requirements of the federal award could subject the Organization to the risk of suspension of funding.
Cause: Employee health and safety training requirements are being tracked and maintained at individual childcare centers by the direct services department. A formal centralized system for tracking and maintaining employee health and safety training requirements has not been implemented. Additionally, during the year ended June 30, 2023, community and staff were informed that agency operated child care centers would be officially closing. Employees took their records and certificates for all safety training and the Organization was unable to provide backup copies.
Context: We tested 16 out of 161 employees who serve children receiving subsidies. We noted sixteen instances in which employees’ files were missing required health and safety training certificates. Recommendation: Develop a formal system for tracking employee health and safety training and maintaining those certificates at the facility where the employee works and within their permanent employee file. Additionally, procedures should be implemented to retain backups of employee timesheets to prevent the loss of data.
Views of Responsible Officials and Planned Corrective Actions: Management of the Organization agrees with this finding and will adhere to the Corrective Action Plan.
Finding 2023-002 - Employee Record Retention and Health and Safety Training
Federal Program:
CCDF Cluster:
AL# 93.575 - Child Care and Development Block Grant
AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF
U.S. Department of Health and Human Services
MATERIAL WEAKNESS
NONCOMPLIANCE
Special Tests and Provisions
Criteria: The federal award requires the Organization to ensure that all childcare providers who have direct responsibility for the care and oversight of children, including center administrators, to complete health and safety training that meets 11 specific requirements. In addition, these providers must participate in annual training appropriate to job responsibilities. The federal award also requires supporting documentation be prepared and retained within the employees’ files to support expenditures charged to the grants.
Condition: Documentation for employee timesheets and health and safety training certificates was not consistently retained for all employees.
Effect: Noncompliance with the health and safety training requirements of the federal award could subject the Organization to the risk of suspension of funding.
Cause: Employee health and safety training requirements are being tracked and maintained at individual childcare centers by the direct services department. A formal centralized system for tracking and maintaining employee health and safety training requirements has not been implemented. Additionally, during the year ended June 30, 2023, community and staff were informed that agency operated child care centers would be officially closing. Employees took their records and certificates for all safety training and the Organization was unable to provide backup copies.
Context: We tested 16 out of 161 employees who serve children receiving subsidies. We noted sixteen instances in which employees’ files were missing required health and safety training certificates. Recommendation: Develop a formal system for tracking employee health and safety training and maintaining those certificates at the facility where the employee works and within their permanent employee file. Additionally, procedures should be implemented to retain backups of employee timesheets to prevent the loss of data.
Views of Responsible Officials and Planned Corrective Actions: Management of the Organization agrees with this finding and will adhere to the Corrective Action Plan.
Finding 2023-002 - Employee Record Retention and Health and Safety Training
Federal Program:
CCDF Cluster:
AL# 93.575 - Child Care and Development Block Grant
AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF
U.S. Department of Health and Human Services
MATERIAL WEAKNESS
NONCOMPLIANCE
Special Tests and Provisions
Criteria: The federal award requires the Organization to ensure that all childcare providers who have direct responsibility for the care and oversight of children, including center administrators, to complete health and safety training that meets 11 specific requirements. In addition, these providers must participate in annual training appropriate to job responsibilities. The federal award also requires supporting documentation be prepared and retained within the employees’ files to support expenditures charged to the grants.
Condition: Documentation for employee timesheets and health and safety training certificates was not consistently retained for all employees.
Effect: Noncompliance with the health and safety training requirements of the federal award could subject the Organization to the risk of suspension of funding.
Cause: Employee health and safety training requirements are being tracked and maintained at individual childcare centers by the direct services department. A formal centralized system for tracking and maintaining employee health and safety training requirements has not been implemented. Additionally, during the year ended June 30, 2023, community and staff were informed that agency operated child care centers would be officially closing. Employees took their records and certificates for all safety training and the Organization was unable to provide backup copies.
Context: We tested 16 out of 161 employees who serve children receiving subsidies. We noted sixteen instances in which employees’ files were missing required health and safety training certificates. Recommendation: Develop a formal system for tracking employee health and safety training and maintaining those certificates at the facility where the employee works and within their permanent employee file. Additionally, procedures should be implemented to retain backups of employee timesheets to prevent the loss of data.
Views of Responsible Officials and Planned Corrective Actions: Management of the Organization agrees with this finding and will adhere to the Corrective Action Plan.
Finding 2023-002 - Employee Record Retention and Health and Safety Training
Federal Program:
CCDF Cluster:
AL# 93.575 - Child Care and Development Block Grant
AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF
U.S. Department of Health and Human Services
MATERIAL WEAKNESS
NONCOMPLIANCE
Special Tests and Provisions
Criteria: The federal award requires the Organization to ensure that all childcare providers who have direct responsibility for the care and oversight of children, including center administrators, to complete health and safety training that meets 11 specific requirements. In addition, these providers must participate in annual training appropriate to job responsibilities. The federal award also requires supporting documentation be prepared and retained within the employees’ files to support expenditures charged to the grants.
Condition: Documentation for employee timesheets and health and safety training certificates was not consistently retained for all employees.
Effect: Noncompliance with the health and safety training requirements of the federal award could subject the Organization to the risk of suspension of funding.
Cause: Employee health and safety training requirements are being tracked and maintained at individual childcare centers by the direct services department. A formal centralized system for tracking and maintaining employee health and safety training requirements has not been implemented. Additionally, during the year ended June 30, 2023, community and staff were informed that agency operated child care centers would be officially closing. Employees took their records and certificates for all safety training and the Organization was unable to provide backup copies.
Context: We tested 16 out of 161 employees who serve children receiving subsidies. We noted sixteen instances in which employees’ files were missing required health and safety training certificates. Recommendation: Develop a formal system for tracking employee health and safety training and maintaining those certificates at the facility where the employee works and within their permanent employee file. Additionally, procedures should be implemented to retain backups of employee timesheets to prevent the loss of data.
Views of Responsible Officials and Planned Corrective Actions: Management of the Organization agrees with this finding and will adhere to the Corrective Action Plan.
Finding 2023-002 - Employee Record Retention and Health and Safety Training
Federal Program:
CCDF Cluster:
AL# 93.575 - Child Care and Development Block Grant
AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF
U.S. Department of Health and Human Services
MATERIAL WEAKNESS
NONCOMPLIANCE
Special Tests and Provisions
Criteria: The federal award requires the Organization to ensure that all childcare providers who have direct responsibility for the care and oversight of children, including center administrators, to complete health and safety training that meets 11 specific requirements. In addition, these providers must participate in annual training appropriate to job responsibilities. The federal award also requires supporting documentation be prepared and retained within the employees’ files to support expenditures charged to the grants.
Condition: Documentation for employee timesheets and health and safety training certificates was not consistently retained for all employees.
Effect: Noncompliance with the health and safety training requirements of the federal award could subject the Organization to the risk of suspension of funding.
Cause: Employee health and safety training requirements are being tracked and maintained at individual childcare centers by the direct services department. A formal centralized system for tracking and maintaining employee health and safety training requirements has not been implemented. Additionally, during the year ended June 30, 2023, community and staff were informed that agency operated child care centers would be officially closing. Employees took their records and certificates for all safety training and the Organization was unable to provide backup copies.
Context: We tested 16 out of 161 employees who serve children receiving subsidies. We noted sixteen instances in which employees’ files were missing required health and safety training certificates. Recommendation: Develop a formal system for tracking employee health and safety training and maintaining those certificates at the facility where the employee works and within their permanent employee file. Additionally, procedures should be implemented to retain backups of employee timesheets to prevent the loss of data.
Views of Responsible Officials and Planned Corrective Actions: Management of the Organization agrees with this finding and will adhere to the Corrective Action Plan.
Finding 2023-002 - Employee Record Retention and Health and Safety Training
Federal Program:
CCDF Cluster:
AL# 93.575 - Child Care and Development Block Grant
AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF
U.S. Department of Health and Human Services
MATERIAL WEAKNESS
NONCOMPLIANCE
Special Tests and Provisions
Criteria: The federal award requires the Organization to ensure that all childcare providers who have direct responsibility for the care and oversight of children, including center administrators, to complete health and safety training that meets 11 specific requirements. In addition, these providers must participate in annual training appropriate to job responsibilities. The federal award also requires supporting documentation be prepared and retained within the employees’ files to support expenditures charged to the grants.
Condition: Documentation for employee timesheets and health and safety training certificates was not consistently retained for all employees.
Effect: Noncompliance with the health and safety training requirements of the federal award could subject the Organization to the risk of suspension of funding.
Cause: Employee health and safety training requirements are being tracked and maintained at individual childcare centers by the direct services department. A formal centralized system for tracking and maintaining employee health and safety training requirements has not been implemented. Additionally, during the year ended June 30, 2023, community and staff were informed that agency operated child care centers would be officially closing. Employees took their records and certificates for all safety training and the Organization was unable to provide backup copies.
Context: We tested 16 out of 161 employees who serve children receiving subsidies. We noted sixteen instances in which employees’ files were missing required health and safety training certificates. Recommendation: Develop a formal system for tracking employee health and safety training and maintaining those certificates at the facility where the employee works and within their permanent employee file. Additionally, procedures should be implemented to retain backups of employee timesheets to prevent the loss of data.
Views of Responsible Officials and Planned Corrective Actions: Management of the Organization agrees with this finding and will adhere to the Corrective Action Plan.