Audit 384237

Federal Agency : United States Department of Health and Human Services (HHS) program Assistance Listing Number: 93.575 Federal Program: Child Care and Development Block Grant Type of Finding: Material Weakness Condition: Documentation of verification of eligibility for the tuition subsidy from OSSE could not be provided for all children in the program. Criteria: The Center is a Level II provider, which delegates the Center the function of determining eligibility of the children receiving the tuition subsidy. Eligibility for the program must be redetermined for every child every 12 months. Cause: The current staff at the Center were not able to locate certain eligibility related records. Effect: There was missing documentation required by OSSE, which could negatively impact licensing and/or future funding. Repeat Finding: Yes Known Questioned Costs: None Recommendations: The Center should maintain copies of the eligibility information provided by the families each year during initial determination for the tuition assistance and any subsequent redetermination. Thus information should be retained by the Center in each child’s file. View of Responsible Officials and Planned Corrective Action: See Management Response

Federal agency : United States Department of Health and Human Services (HHS) program Assistance Listing Number: 93.575 Federal Program: Child Care and Development Block Grant Type of Finding: Material Weaknesses Condition: The 2024 OMB Compliance Supplement states that providers must comply with all applicable health and safety requirements, which includes trainings in eleven specific areas for employees. Criteria: All employees are required to complete annual applicable health and safety trainings in accordance with the grant agreement. Cause: Employees either did not receive their annual trainings or the documentation was not retained. Effect: There was missing documentation required by OSSE and the compliance supplement, which could negatively impact licensing and/or future funding. Repeat Finding: Yes Known Questioned Costs: None Recommendations: The Center should maintain a checklist of the required annual trainings for each employee and enter the date each training is completed. The Center should also continuously monitor the trainings during the year to ensure that each employee is staying up to date on the requirements. View of Responsible Officials and Planned Corrective Action: See Management Response