Audit 33102

SIGNIFICANT DEFECIENCY 2022-003 Billing Statement of Condition: When billing, the Center must enter the correct billing type in accordance with supporting attendance sheets and records. Criteria: The Center has a responsibility to bill in accordance with the Child Care and Development Fund Program Participant Agreement, Section IV, Part E. Cause of condition: There was a breakdown in controls over billing in accordance with attendance sheets and records. Effect of condition: Breakdown in controls could lead to improper billing by Center and overpayment of Program. Context: For the Child Care and Development Fund Cluster, 3 monthly attendance sheets were selected for testing controls and compliance. For testing of accurate billing, on each monthly attendance sheet, 5 children were selected to trace from attendance sheets to billing reports (15 total children selected to test). The audit testing found an inconsistency in one child?s attendance sheet and billing. One day on one of the monthly attendance sheets for a child selected for testing was marked absentee, however, the Center billed a regular day care service day for that child that day. Recommendation: To follow through with the control of an appropriate employee, outside of the employee who prepared billing, to review billing setup with attendance sheets prior to submitting billing to check for accuracy. Views of responsible officials and planned corrective actions: The Center agrees with the finding and recommended controls have been put in place.

SIGNIFICANT DEFECIENCY 2022-003 Billing Statement of Condition: When billing, the Center must enter the correct billing type in accordance with supporting attendance sheets and records. Criteria: The Center has a responsibility to bill in accordance with the Child Care and Development Fund Program Participant Agreement, Section IV, Part E. Cause of condition: There was a breakdown in controls over billing in accordance with attendance sheets and records. Effect of condition: Breakdown in controls could lead to improper billing by Center and overpayment of Program. Context: For the Child Care and Development Fund Cluster, 3 monthly attendance sheets were selected for testing controls and compliance. For testing of accurate billing, on each monthly attendance sheet, 5 children were selected to trace from attendance sheets to billing reports (15 total children selected to test). The audit testing found an inconsistency in one child?s attendance sheet and billing. One day on one of the monthly attendance sheets for a child selected for testing was marked absentee, however, the Center billed a regular day care service day for that child that day. Recommendation: To follow through with the control of an appropriate employee, outside of the employee who prepared billing, to review billing setup with attendance sheets prior to submitting billing to check for accuracy. Views of responsible officials and planned corrective actions: The Center agrees with the finding and recommended controls have been put in place.

SIGNIFICANT DEFECIENCY 2022-003 Billing Statement of Condition: When billing, the Center must enter the correct billing type in accordance with supporting attendance sheets and records. Criteria: The Center has a responsibility to bill in accordance with the Child Care and Development Fund Program Participant Agreement, Section IV, Part E. Cause of condition: There was a breakdown in controls over billing in accordance with attendance sheets and records. Effect of condition: Breakdown in controls could lead to improper billing by Center and overpayment of Program. Context: For the Child Care and Development Fund Cluster, 3 monthly attendance sheets were selected for testing controls and compliance. For testing of accurate billing, on each monthly attendance sheet, 5 children were selected to trace from attendance sheets to billing reports (15 total children selected to test). The audit testing found an inconsistency in one child?s attendance sheet and billing. One day on one of the monthly attendance sheets for a child selected for testing was marked absentee, however, the Center billed a regular day care service day for that child that day. Recommendation: To follow through with the control of an appropriate employee, outside of the employee who prepared billing, to review billing setup with attendance sheets prior to submitting billing to check for accuracy. Views of responsible officials and planned corrective actions: The Center agrees with the finding and recommended controls have been put in place.

SIGNIFICANT DEFECIENCY 2022-003 Billing Statement of Condition: When billing, the Center must enter the correct billing type in accordance with supporting attendance sheets and records. Criteria: The Center has a responsibility to bill in accordance with the Child Care and Development Fund Program Participant Agreement, Section IV, Part E. Cause of condition: There was a breakdown in controls over billing in accordance with attendance sheets and records. Effect of condition: Breakdown in controls could lead to improper billing by Center and overpayment of Program. Context: For the Child Care and Development Fund Cluster, 3 monthly attendance sheets were selected for testing controls and compliance. For testing of accurate billing, on each monthly attendance sheet, 5 children were selected to trace from attendance sheets to billing reports (15 total children selected to test). The audit testing found an inconsistency in one child?s attendance sheet and billing. One day on one of the monthly attendance sheets for a child selected for testing was marked absentee, however, the Center billed a regular day care service day for that child that day. Recommendation: To follow through with the control of an appropriate employee, outside of the employee who prepared billing, to review billing setup with attendance sheets prior to submitting billing to check for accuracy. Views of responsible officials and planned corrective actions: The Center agrees with the finding and recommended controls have been put in place.