Audit 389776

Adoption Assistance, ALN 93.659, Eligibility Condition In one instance, there was no evidence of supervisory approval on any forms. Criteria Eligibility forms are prepared by a case worker and reviewed by a supervisor. Cause The state forms did not have a second line requiring supervisor approval. This implied to the local social services offices that review/approval did not have to be documented. Effect Eligibility review was not documented in one file. Recommendation Require preparer and approver signatures or initials on all forms regardless if the stat form as a place for each. View of Responsible Officials and Planned Corrective Action We agree with this comment. Starting with fiscal year 2026, we will ensure that eligibility forms include signature or initials of the preparer, and documentation of review by the supervisor, regardless of whether or not the state form has a second line for the supervisor approval.

CDBG Entitlement Cluster- Community Development Block Grant: Entitlement Grants, ALN 14.218, Reporting Condition There was no evidence of review of two of the five reports tested. Criteria Reviews should be documented and retained. Cause While prioritizing deadlines, proper reviews were not documented. Effect Reports were submitted to the grantor that may not have been properly reviewed. Recommendation Establish a process whereby reviews are documented prior to report submission. View of Responsible Officials and Planned Corrective Action We agree with the finding. Our grant reporting procedures include review of the reports prior to submission. Effective with the report for the quarter ended 9/30/2025, we have documented review of the report prior to the report being submitted.

Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027, Subrecipient Monitoring Condition The FAIN, ALN, and federal awarding agency were omitted from the subrecipient documentation. Criteria Subaward documentation should identify as a subaward and includes all necessary information to properly identify federal funds, requirements under the subaward, and report information correctly, including identification of the FAIN, federal award date, subaward period of performance, amounts to be obligated to the subrecipient, ALN, program name, name of federal awarding agency, contact information for the awarding official at the passthrough entity, and any applicable indirect cost rate information. Cause Notice to the public and the grant reimbursement request lacked proper documentation. Effect All necessary information was not communicated to the subrecipient. Recommendation Ensure information is clearly included in subaward documentation. View of Responsible Officials and Planned Corrective Action We agree with the finding. In the future, the appropriate language will be included in subaward documentation.