Child Care Development Fund, California Department of Education Federal Assistance listing #93.596 Contract No. CCTR-0052. Condition: The Organization inaccurately reported waived family fee revenue of $34,139 under contract CCTR-1057 for the period of October 1, 2021 through December 31, 2021. However, the correct waived family fee revenue amount for the period was $30,365 resulting in an overstatement of $3,774. Criteria: Per the CCTR-1057 grant agreement administered by the California Department of Social Services, the Organization is required to accurately report financial activity for the quarter. Cause: Lack of training and internal review related to the financial reporting process. Effect: Failure to accurately report financial information may result in a reduction or loss of future funding. Recommendation: Management should provide additional training related to proper financial reporting. Additionally, management should perform an internal review over the programs financial reports to verify that the policies and procedures set forth in the grant agreement are followed.
Child Care Development Fund, California Department of Education Federal Assistance listing #93.575/93.596 Contract Nos. CMAP-0000 and CMAP-1000. Condition: The Organization failed to provide supporting documentation to substantiate $16,215 of waived family fee revenue reported on the close-out financial report under contract CMAP-0000 and $79,200 of waived family fee revenue reported on December 2021 financial report under contract CMAP-1000. Criteria: Per the CMAP-0000 and CMAP-1000 grant agreements administered by the California Department of Social Services, the Organization is required to accurately report financial activity. Cause: Lack of training and lack of enforcement over the Organization?s Accounting and Financial Policies and Procedures Manual requiring document retention. Effect: Failure to accurately report financial information may result in a reduction or loss of future funding. Recommendation: Management should maintain appropriate audit evidence to substantiate amounts reported. Additionally, management should perform an internal review over the programs to verify that the policies and procedures set forth in the Accounting and Financial Policies and Procedures Manual are being adhered to.
Child Care Development Fund, California Department of Education Federal Assistance listing #93.575/93.596 Contract Nos. CMAP-0000 and CMAP-1000. Condition: The Organization failed to provide supporting documentation to substantiate $16,215 of waived family fee revenue reported on the close-out financial report under contract CMAP-0000 and $79,200 of waived family fee revenue reported on December 2021 financial report under contract CMAP-1000. Criteria: Per the CMAP-0000 and CMAP-1000 grant agreements administered by the California Department of Social Services, the Organization is required to accurately report financial activity. Cause: Lack of training and lack of enforcement over the Organization?s Accounting and Financial Policies and Procedures Manual requiring document retention. Effect: Failure to accurately report financial information may result in a reduction or loss of future funding. Recommendation: Management should maintain appropriate audit evidence to substantiate amounts reported. Additionally, management should perform an internal review over the programs to verify that the policies and procedures set forth in the Accounting and Financial Policies and Procedures Manual are being adhered to.
Commodity Supplemental Food Program and Emergency Food Assistance Program, California Department of Agriculture Federal Assistance listing #10.565 Contract No. 16- MOU-20-6003. Condition: For two of forty participants tested, the participant application did not appropriately document the recertification of the participant at the twelve and/or twenty-four-month period. Criteria: Per the California Department of Social Services (CDSS) Policy Notice, ?implementation of the CSFP Three Year Certification?, the Organization is required to document verbal re-certifications performed at the twelve-and twenty-four-month periods. Cause: Lack of training and enforcement over internal review of applications provided by participants of the program. Effect: Failure to properly document participant recertification may result in a reduction or loss of future funding. Recommendation: Management should strengthen their current controls to internally inspect all participant applications to verify all documentation requirements are met, prior to providing program services.
Commodity Supplemental Food Program and Emergency Food Assistance Program, California Department of Agriculture Federal Assistance listing #10.565 Contract No. 16- MOU-20-6003. Condition: For two of forty participants tested, the participant application did not appropriately document the recertification of the participant at the twelve and/or twenty-four-month period. Criteria: Per the California Department of Social Services (CDSS) Policy Notice, ?implementation of the CSFP Three Year Certification?, the Organization is required to document verbal re-certifications performed at the twelve-and twenty-four-month periods. Cause: Lack of training and enforcement over internal review of applications provided by participants of the program. Effect: Failure to properly document participant recertification may result in a reduction or loss of future funding. Recommendation: Management should strengthen their current controls to internally inspect all participant applications to verify all documentation requirements are met, prior to providing program services.
Child Care Development Fund, California Department of Education Federal Assistance listing #93.596 Contract No. CCTR-0052. Condition: The Organization inaccurately reported waived family fee revenue of $34,139 under contract CCTR-1057 for the period of October 1, 2021 through December 31, 2021. However, the correct waived family fee revenue amount for the period was $30,365 resulting in an overstatement of $3,774. Criteria: Per the CCTR-1057 grant agreement administered by the California Department of Social Services, the Organization is required to accurately report financial activity for the quarter. Cause: Lack of training and internal review related to the financial reporting process. Effect: Failure to accurately report financial information may result in a reduction or loss of future funding. Recommendation: Management should provide additional training related to proper financial reporting. Additionally, management should perform an internal review over the programs financial reports to verify that the policies and procedures set forth in the grant agreement are followed.
Child Care Development Fund, California Department of Education Federal Assistance listing #93.575/93.596 Contract Nos. CMAP-0000 and CMAP-1000. Condition: The Organization failed to provide supporting documentation to substantiate $16,215 of waived family fee revenue reported on the close-out financial report under contract CMAP-0000 and $79,200 of waived family fee revenue reported on December 2021 financial report under contract CMAP-1000. Criteria: Per the CMAP-0000 and CMAP-1000 grant agreements administered by the California Department of Social Services, the Organization is required to accurately report financial activity. Cause: Lack of training and lack of enforcement over the Organization?s Accounting and Financial Policies and Procedures Manual requiring document retention. Effect: Failure to accurately report financial information may result in a reduction or loss of future funding. Recommendation: Management should maintain appropriate audit evidence to substantiate amounts reported. Additionally, management should perform an internal review over the programs to verify that the policies and procedures set forth in the Accounting and Financial Policies and Procedures Manual are being adhered to.
Child Care Development Fund, California Department of Education Federal Assistance listing #93.575/93.596 Contract Nos. CMAP-0000 and CMAP-1000. Condition: The Organization failed to provide supporting documentation to substantiate $16,215 of waived family fee revenue reported on the close-out financial report under contract CMAP-0000 and $79,200 of waived family fee revenue reported on December 2021 financial report under contract CMAP-1000. Criteria: Per the CMAP-0000 and CMAP-1000 grant agreements administered by the California Department of Social Services, the Organization is required to accurately report financial activity. Cause: Lack of training and lack of enforcement over the Organization?s Accounting and Financial Policies and Procedures Manual requiring document retention. Effect: Failure to accurately report financial information may result in a reduction or loss of future funding. Recommendation: Management should maintain appropriate audit evidence to substantiate amounts reported. Additionally, management should perform an internal review over the programs to verify that the policies and procedures set forth in the Accounting and Financial Policies and Procedures Manual are being adhered to.
Commodity Supplemental Food Program and Emergency Food Assistance Program, California Department of Agriculture Federal Assistance listing #10.565 Contract No. 16- MOU-20-6003. Condition: For two of forty participants tested, the participant application did not appropriately document the recertification of the participant at the twelve and/or twenty-four-month period. Criteria: Per the California Department of Social Services (CDSS) Policy Notice, ?implementation of the CSFP Three Year Certification?, the Organization is required to document verbal re-certifications performed at the twelve-and twenty-four-month periods. Cause: Lack of training and enforcement over internal review of applications provided by participants of the program. Effect: Failure to properly document participant recertification may result in a reduction or loss of future funding. Recommendation: Management should strengthen their current controls to internally inspect all participant applications to verify all documentation requirements are met, prior to providing program services.
Commodity Supplemental Food Program and Emergency Food Assistance Program, California Department of Agriculture Federal Assistance listing #10.565 Contract No. 16- MOU-20-6003. Condition: For two of forty participants tested, the participant application did not appropriately document the recertification of the participant at the twelve and/or twenty-four-month period. Criteria: Per the California Department of Social Services (CDSS) Policy Notice, ?implementation of the CSFP Three Year Certification?, the Organization is required to document verbal re-certifications performed at the twelve-and twenty-four-month periods. Cause: Lack of training and enforcement over internal review of applications provided by participants of the program. Effect: Failure to properly document participant recertification may result in a reduction or loss of future funding. Recommendation: Management should strengthen their current controls to internally inspect all participant applications to verify all documentation requirements are met, prior to providing program services.