Audit 320671

FINDING 2023-003 – Activities Allowed or Unallowed U.S. Department of Human Services Passed through Pennsylvania Department of Human Services Foster Care Title IV-E – ALN 93.658 Statement of Condition: The internal control system to ensure all providers are eligible for payment was not followed by the County for determining eligibility of providers. During our testing of eligibility of forty Foster Care children, we noted one instance where a Foster Care provider was paid for November and December after their certification was denied. Per discussion with management and review of supporting documentation, we noted the child was placed with a new provider in January 2024. Criteria: Management is responsible for establishing internal controls to ensure that at the time of payments for foster care services, providers have received the required certifications in accordance with 42 U.S. Code § 672 - Foster care maintenance payments program. Cause: The County did not follow their established internal controls in place to ensure all foster care providers receiving payments had the required certifications. Effect: A foster care provider received payments for 2 months of services for which they were not certified. Questioned Costs: Unknown Repeat Finding: No. Recommendation: The County should follow internal control procedures in place to ensure ineligible providers are not paid until the certification process is completed and the provider is approved. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.

FINDING 2023-003 – Activities Allowed or Unallowed U.S. Department of Human Services Passed through Pennsylvania Department of Human Services Foster Care Title IV-E – ALN 93.658 Statement of Condition: The internal control system to ensure all providers are eligible for payment was not followed by the County for determining eligibility of providers. During our testing of eligibility of forty Foster Care children, we noted one instance where a Foster Care provider was paid for November and December after their certification was denied. Per discussion with management and review of supporting documentation, we noted the child was placed with a new provider in January 2024. Criteria: Management is responsible for establishing internal controls to ensure that at the time of payments for foster care services, providers have received the required certifications in accordance with 42 U.S. Code § 672 - Foster care maintenance payments program. Cause: The County did not follow their established internal controls in place to ensure all foster care providers receiving payments had the required certifications. Effect: A foster care provider received payments for 2 months of services for which they were not certified. Questioned Costs: Unknown Repeat Finding: No. Recommendation: The County should follow internal control procedures in place to ensure ineligible providers are not paid until the certification process is completed and the provider is approved. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.

FINDING 2023-003 – Activities Allowed or Unallowed U.S. Department of Human Services Passed through Pennsylvania Department of Human Services Foster Care Title IV-E – ALN 93.658 Statement of Condition: The internal control system to ensure all providers are eligible for payment was not followed by the County for determining eligibility of providers. During our testing of eligibility of forty Foster Care children, we noted one instance where a Foster Care provider was paid for November and December after their certification was denied. Per discussion with management and review of supporting documentation, we noted the child was placed with a new provider in January 2024. Criteria: Management is responsible for establishing internal controls to ensure that at the time of payments for foster care services, providers have received the required certifications in accordance with 42 U.S. Code § 672 - Foster care maintenance payments program. Cause: The County did not follow their established internal controls in place to ensure all foster care providers receiving payments had the required certifications. Effect: A foster care provider received payments for 2 months of services for which they were not certified. Questioned Costs: Unknown Repeat Finding: No. Recommendation: The County should follow internal control procedures in place to ensure ineligible providers are not paid until the certification process is completed and the provider is approved. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.

FINDING 2023-003 – Activities Allowed or Unallowed U.S. Department of Human Services Passed through Pennsylvania Department of Human Services Foster Care Title IV-E – ALN 93.658 Statement of Condition: The internal control system to ensure all providers are eligible for payment was not followed by the County for determining eligibility of providers. During our testing of eligibility of forty Foster Care children, we noted one instance where a Foster Care provider was paid for November and December after their certification was denied. Per discussion with management and review of supporting documentation, we noted the child was placed with a new provider in January 2024. Criteria: Management is responsible for establishing internal controls to ensure that at the time of payments for foster care services, providers have received the required certifications in accordance with 42 U.S. Code § 672 - Foster care maintenance payments program. Cause: The County did not follow their established internal controls in place to ensure all foster care providers receiving payments had the required certifications. Effect: A foster care provider received payments for 2 months of services for which they were not certified. Questioned Costs: Unknown Repeat Finding: No. Recommendation: The County should follow internal control procedures in place to ensure ineligible providers are not paid until the certification process is completed and the provider is approved. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.