Audit 36361

FY End
2022-06-30
Total Expended
$4.81M
Findings
26
Programs
7
Year: 2022 Accepted: 2023-01-29
Auditor: Carter PC

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
30264 2022-002 Significant Deficiency Yes N
30265 2022-002 Significant Deficiency Yes N
30266 2022-002 Significant Deficiency Yes N
30267 2022-002 Significant Deficiency Yes N
30268 2022-002 Significant Deficiency Yes N
30269 2022-002 Significant Deficiency Yes N
30270 2022-002 Significant Deficiency Yes N
30271 2022-002 Significant Deficiency Yes N
30272 2022-002 Significant Deficiency Yes N
30273 2022-002 Significant Deficiency Yes N
30274 2022-002 Significant Deficiency Yes N
30275 2022-002 Significant Deficiency Yes N
30276 2022-002 Significant Deficiency Yes N
606706 2022-002 Significant Deficiency Yes N
606707 2022-002 Significant Deficiency Yes N
606708 2022-002 Significant Deficiency Yes N
606709 2022-002 Significant Deficiency Yes N
606710 2022-002 Significant Deficiency Yes N
606711 2022-002 Significant Deficiency Yes N
606712 2022-002 Significant Deficiency Yes N
606713 2022-002 Significant Deficiency Yes N
606714 2022-002 Significant Deficiency Yes N
606715 2022-002 Significant Deficiency Yes N
606716 2022-002 Significant Deficiency Yes N
606717 2022-002 Significant Deficiency Yes N
606718 2022-002 Significant Deficiency Yes N

Contacts

Name Title Type
NPX2L5PP55G8 Juanita Gregg Auditee
8285865561 Jeremy Giambrone Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported in the SEFSA are presented on the accrual basis of accounting. 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. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate.

Finding Details

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 SIGNIFICANT DEFICIENCY 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. Missing timesheets for hours charged to the grant could result in questioned costs. 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, 2022, the Organization transitioned between payroll service providers resulting in the loss of employment records for some employees whose service was terminated prior to the conversion. Context: We tested 15 out of 115 employees who serve children receiving subsidies. We noted three instances in which employees? files were missing required health and safety training certificates. We tested 30 employee timesheet files noting two instances of terminated employee timesheet records being incomplete. 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.
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 SIGNIFICANT DEFICIENCY 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. Missing timesheets for hours charged to the grant could result in questioned costs. 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, 2022, the Organization transitioned between payroll service providers resulting in the loss of employment records for some employees whose service was terminated prior to the conversion. Context: We tested 15 out of 115 employees who serve children receiving subsidies. We noted three instances in which employees? files were missing required health and safety training certificates. We tested 30 employee timesheet files noting two instances of terminated employee timesheet records being incomplete. 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.
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 SIGNIFICANT DEFICIENCY 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. Missing timesheets for hours charged to the grant could result in questioned costs. 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, 2022, the Organization transitioned between payroll service providers resulting in the loss of employment records for some employees whose service was terminated prior to the conversion. Context: We tested 15 out of 115 employees who serve children receiving subsidies. We noted three instances in which employees? files were missing required health and safety training certificates. We tested 30 employee timesheet files noting two instances of terminated employee timesheet records being incomplete. 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.
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 SIGNIFICANT DEFICIENCY 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. Missing timesheets for hours charged to the grant could result in questioned costs. 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, 2022, the Organization transitioned between payroll service providers resulting in the loss of employment records for some employees whose service was terminated prior to the conversion. Context: We tested 15 out of 115 employees who serve children receiving subsidies. We noted three instances in which employees? files were missing required health and safety training certificates. We tested 30 employee timesheet files noting two instances of terminated employee timesheet records being incomplete. 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.
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 SIGNIFICANT DEFICIENCY 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. Missing timesheets for hours charged to the grant could result in questioned costs. 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, 2022, the Organization transitioned between payroll service providers resulting in the loss of employment records for some employees whose service was terminated prior to the conversion. Context: We tested 15 out of 115 employees who serve children receiving subsidies. We noted three instances in which employees? files were missing required health and safety training certificates. We tested 30 employee timesheet files noting two instances of terminated employee timesheet records being incomplete. 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.
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 SIGNIFICANT DEFICIENCY 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. Missing timesheets for hours charged to the grant could result in questioned costs. 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, 2022, the Organization transitioned between payroll service providers resulting in the loss of employment records for some employees whose service was terminated prior to the conversion. Context: We tested 15 out of 115 employees who serve children receiving subsidies. We noted three instances in which employees? files were missing required health and safety training certificates. We tested 30 employee timesheet files noting two instances of terminated employee timesheet records being incomplete. 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.
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 SIGNIFICANT DEFICIENCY 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. Missing timesheets for hours charged to the grant could result in questioned costs. 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, 2022, the Organization transitioned between payroll service providers resulting in the loss of employment records for some employees whose service was terminated prior to the conversion. Context: We tested 15 out of 115 employees who serve children receiving subsidies. We noted three instances in which employees? files were missing required health and safety training certificates. We tested 30 employee timesheet files noting two instances of terminated employee timesheet records being incomplete. 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.
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 SIGNIFICANT DEFICIENCY 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. Missing timesheets for hours charged to the grant could result in questioned costs. 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, 2022, the Organization transitioned between payroll service providers resulting in the loss of employment records for some employees whose service was terminated prior to the conversion. Context: We tested 15 out of 115 employees who serve children receiving subsidies. We noted three instances in which employees? files were missing required health and safety training certificates. We tested 30 employee timesheet files noting two instances of terminated employee timesheet records being incomplete. 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.
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 SIGNIFICANT DEFICIENCY 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. Missing timesheets for hours charged to the grant could result in questioned costs. 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, 2022, the Organization transitioned between payroll service providers resulting in the loss of employment records for some employees whose service was terminated prior to the conversion. Context: We tested 15 out of 115 employees who serve children receiving subsidies. We noted three instances in which employees? files were missing required health and safety training certificates. We tested 30 employee timesheet files noting two instances of terminated employee timesheet records being incomplete. 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.
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 SIGNIFICANT DEFICIENCY 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. Missing timesheets for hours charged to the grant could result in questioned costs. 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, 2022, the Organization transitioned between payroll service providers resulting in the loss of employment records for some employees whose service was terminated prior to the conversion. Context: We tested 15 out of 115 employees who serve children receiving subsidies. We noted three instances in which employees? files were missing required health and safety training certificates. We tested 30 employee timesheet files noting two instances of terminated employee timesheet records being incomplete. 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.
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 SIGNIFICANT DEFICIENCY 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. Missing timesheets for hours charged to the grant could result in questioned costs. 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, 2022, the Organization transitioned between payroll service providers resulting in the loss of employment records for some employees whose service was terminated prior to the conversion. Context: We tested 15 out of 115 employees who serve children receiving subsidies. We noted three instances in which employees? files were missing required health and safety training certificates. We tested 30 employee timesheet files noting two instances of terminated employee timesheet records being incomplete. 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.
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 SIGNIFICANT DEFICIENCY 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. Missing timesheets for hours charged to the grant could result in questioned costs. 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, 2022, the Organization transitioned between payroll service providers resulting in the loss of employment records for some employees whose service was terminated prior to the conversion. Context: We tested 15 out of 115 employees who serve children receiving subsidies. We noted three instances in which employees? files were missing required health and safety training certificates. We tested 30 employee timesheet files noting two instances of terminated employee timesheet records being incomplete. 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.
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 SIGNIFICANT DEFICIENCY 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. Missing timesheets for hours charged to the grant could result in questioned costs. 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, 2022, the Organization transitioned between payroll service providers resulting in the loss of employment records for some employees whose service was terminated prior to the conversion. Context: We tested 15 out of 115 employees who serve children receiving subsidies. We noted three instances in which employees? files were missing required health and safety training certificates. We tested 30 employee timesheet files noting two instances of terminated employee timesheet records being incomplete. 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.
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 SIGNIFICANT DEFICIENCY 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. Missing timesheets for hours charged to the grant could result in questioned costs. 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, 2022, the Organization transitioned between payroll service providers resulting in the loss of employment records for some employees whose service was terminated prior to the conversion. Context: We tested 15 out of 115 employees who serve children receiving subsidies. We noted three instances in which employees? files were missing required health and safety training certificates. We tested 30 employee timesheet files noting two instances of terminated employee timesheet records being incomplete. 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.
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 SIGNIFICANT DEFICIENCY 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. Missing timesheets for hours charged to the grant could result in questioned costs. 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, 2022, the Organization transitioned between payroll service providers resulting in the loss of employment records for some employees whose service was terminated prior to the conversion. Context: We tested 15 out of 115 employees who serve children receiving subsidies. We noted three instances in which employees? files were missing required health and safety training certificates. We tested 30 employee timesheet files noting two instances of terminated employee timesheet records being incomplete. 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.
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 SIGNIFICANT DEFICIENCY 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. Missing timesheets for hours charged to the grant could result in questioned costs. 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, 2022, the Organization transitioned between payroll service providers resulting in the loss of employment records for some employees whose service was terminated prior to the conversion. Context: We tested 15 out of 115 employees who serve children receiving subsidies. We noted three instances in which employees? files were missing required health and safety training certificates. We tested 30 employee timesheet files noting two instances of terminated employee timesheet records being incomplete. 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.
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 SIGNIFICANT DEFICIENCY 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. Missing timesheets for hours charged to the grant could result in questioned costs. 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, 2022, the Organization transitioned between payroll service providers resulting in the loss of employment records for some employees whose service was terminated prior to the conversion. Context: We tested 15 out of 115 employees who serve children receiving subsidies. We noted three instances in which employees? files were missing required health and safety training certificates. We tested 30 employee timesheet files noting two instances of terminated employee timesheet records being incomplete. 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.
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 SIGNIFICANT DEFICIENCY 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. Missing timesheets for hours charged to the grant could result in questioned costs. 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, 2022, the Organization transitioned between payroll service providers resulting in the loss of employment records for some employees whose service was terminated prior to the conversion. Context: We tested 15 out of 115 employees who serve children receiving subsidies. We noted three instances in which employees? files were missing required health and safety training certificates. We tested 30 employee timesheet files noting two instances of terminated employee timesheet records being incomplete. 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.
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 SIGNIFICANT DEFICIENCY 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. Missing timesheets for hours charged to the grant could result in questioned costs. 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, 2022, the Organization transitioned between payroll service providers resulting in the loss of employment records for some employees whose service was terminated prior to the conversion. Context: We tested 15 out of 115 employees who serve children receiving subsidies. We noted three instances in which employees? files were missing required health and safety training certificates. We tested 30 employee timesheet files noting two instances of terminated employee timesheet records being incomplete. 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.
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 SIGNIFICANT DEFICIENCY 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. Missing timesheets for hours charged to the grant could result in questioned costs. 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, 2022, the Organization transitioned between payroll service providers resulting in the loss of employment records for some employees whose service was terminated prior to the conversion. Context: We tested 15 out of 115 employees who serve children receiving subsidies. We noted three instances in which employees? files were missing required health and safety training certificates. We tested 30 employee timesheet files noting two instances of terminated employee timesheet records being incomplete. 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.
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 SIGNIFICANT DEFICIENCY 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. Missing timesheets for hours charged to the grant could result in questioned costs. 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, 2022, the Organization transitioned between payroll service providers resulting in the loss of employment records for some employees whose service was terminated prior to the conversion. Context: We tested 15 out of 115 employees who serve children receiving subsidies. We noted three instances in which employees? files were missing required health and safety training certificates. We tested 30 employee timesheet files noting two instances of terminated employee timesheet records being incomplete. 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.
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 SIGNIFICANT DEFICIENCY 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. Missing timesheets for hours charged to the grant could result in questioned costs. 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, 2022, the Organization transitioned between payroll service providers resulting in the loss of employment records for some employees whose service was terminated prior to the conversion. Context: We tested 15 out of 115 employees who serve children receiving subsidies. We noted three instances in which employees? files were missing required health and safety training certificates. We tested 30 employee timesheet files noting two instances of terminated employee timesheet records being incomplete. 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.
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 SIGNIFICANT DEFICIENCY 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. Missing timesheets for hours charged to the grant could result in questioned costs. 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, 2022, the Organization transitioned between payroll service providers resulting in the loss of employment records for some employees whose service was terminated prior to the conversion. Context: We tested 15 out of 115 employees who serve children receiving subsidies. We noted three instances in which employees? files were missing required health and safety training certificates. We tested 30 employee timesheet files noting two instances of terminated employee timesheet records being incomplete. 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.
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 SIGNIFICANT DEFICIENCY 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. Missing timesheets for hours charged to the grant could result in questioned costs. 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, 2022, the Organization transitioned between payroll service providers resulting in the loss of employment records for some employees whose service was terminated prior to the conversion. Context: We tested 15 out of 115 employees who serve children receiving subsidies. We noted three instances in which employees? files were missing required health and safety training certificates. We tested 30 employee timesheet files noting two instances of terminated employee timesheet records being incomplete. 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.
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 SIGNIFICANT DEFICIENCY 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. Missing timesheets for hours charged to the grant could result in questioned costs. 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, 2022, the Organization transitioned between payroll service providers resulting in the loss of employment records for some employees whose service was terminated prior to the conversion. Context: We tested 15 out of 115 employees who serve children receiving subsidies. We noted three instances in which employees? files were missing required health and safety training certificates. We tested 30 employee timesheet files noting two instances of terminated employee timesheet records being incomplete. 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.
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 SIGNIFICANT DEFICIENCY 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. Missing timesheets for hours charged to the grant could result in questioned costs. 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, 2022, the Organization transitioned between payroll service providers resulting in the loss of employment records for some employees whose service was terminated prior to the conversion. Context: We tested 15 out of 115 employees who serve children receiving subsidies. We noted three instances in which employees? files were missing required health and safety training certificates. We tested 30 employee timesheet files noting two instances of terminated employee timesheet records being incomplete. 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.