Audit 50476

FY End
2022-06-30
Total Expended
$10.19M
Findings
20
Programs
11
Year: 2022 Accepted: 2023-03-29
Auditor: Rsm US LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
60550 2022-001 - - E
60551 2022-002 - Yes A
60552 2022-001 - - E
60553 2022-002 - Yes A
60554 2022-001 - - E
60555 2022-002 - Yes A
60556 2022-001 - - E
60557 2022-002 - Yes A
60558 2022-003 - - A
60559 2022-003 - - A
636992 2022-001 - - E
636993 2022-002 - Yes A
636994 2022-001 - - E
636995 2022-002 - Yes A
636996 2022-001 - - E
636997 2022-002 - Yes A
636998 2022-001 - - E
636999 2022-002 - Yes A
637000 2022-003 - - A
637001 2022-003 - - A

Programs

ALN Program Spent Major Findings
93.558 Temporary Assistance for Needy Families $3.68M - 0
93.575 Child Care and Development Block Grant $1.45M Yes 1
93.658 Foster Care_title IV-E $1.29M Yes 2
93.659 Adoption Assistance $1.29M Yes 2
93.958 Block Grants for Community Mental Health Services $234,999 - 0
10.555 National School Lunch Program $207,494 - 0
93.667 Social Services Block Grant $175,900 - 0
10.553 School Breakfast Program $133,879 - 0
93.472 Title IV-E Prevention and Family Services and Programs (a) $21,520 - 0
10.559 Summer Food Service Program for Children $14,604 - 0
93.556 Promoting Safe and Stable Families $57 - 0

Contacts

Name Title Type
LNAZRLY5C5M4 Steve Schuring Auditee
3197842066 Craig R Dewulf Auditor
No contacts on file

Notes to SEFA

Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported 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: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Four Oaks Family and Childrens Services and Combined Entities under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Four Oaks Family and Childrens Services and Combined Entities, it is not intended to and does not present the financial position, functional expenses, changes in net assets or cash flows of Four Oaks Family and Childrens Services and Combined Entities.

Finding Details

2022-001 U.S. Department of Health and Human Services Foster Care-Title IV-E and Adoption Assistance-Title IV-E (Federal Assistance Listing Number 93.658 and 93.659) Federal Award Year: 2021-2022 Prior year finding: N/A Finding: There were two individuals that did not have a service planning conference within five business days of the individual admission. Criteria: Per the contract, a service planning conference needs to be completed within five business days of the individual admission. Condition: There needs to be a service planning conference for each individual within five business days of admission. Cause: No review was completed to ensure the criteria was met. Prevalence: In two of the 25 selections, the planning conference was not completed within five business days of admission. Effect: Noncompliance with federal regulations. Questioned costs: None. Recommendation: We recommend management evaluate procedures in place for ensuring the planning conferences are done timely. Views of responsible officials: Management agrees with the finding. Please see corrective action plan.
2022-002 U.S. Department of Health and Human Services Foster Care-Title IV-E and Adoption Assistance-Title IV-E (Federal Assistance Listing Number 93.658 and 93.659) Federal Award Year: 2021-2022 Prior year finding: 2021-003 Finding: There are allowable costs such as a benefit allocation and supplies in which there was no formal approval of the cost. Criteria: Upon allocating various cost or supplies, the Organization should have a control in place to approve the cost. Condition: The Organization should have controls in place in which allowable costs in each federal program be formally approved. Cause: Limited number of personnel at the Organization. Prevalence: Of the twenty five items selected in our sample there was no formal approval of an allocated cost for two of our selections. Effect: Noncompliance with federal regulations. Questioned costs: None. Recommendation: We recommend management evaluate procedures in place for ensuring approval of allocated costs. Views of responsible officials: Management agrees with the finding. Please see corrective action plan.
2022-001 U.S. Department of Health and Human Services Foster Care-Title IV-E and Adoption Assistance-Title IV-E (Federal Assistance Listing Number 93.658 and 93.659) Federal Award Year: 2021-2022 Prior year finding: N/A Finding: There were two individuals that did not have a service planning conference within five business days of the individual admission. Criteria: Per the contract, a service planning conference needs to be completed within five business days of the individual admission. Condition: There needs to be a service planning conference for each individual within five business days of admission. Cause: No review was completed to ensure the criteria was met. Prevalence: In two of the 25 selections, the planning conference was not completed within five business days of admission. Effect: Noncompliance with federal regulations. Questioned costs: None. Recommendation: We recommend management evaluate procedures in place for ensuring the planning conferences are done timely. Views of responsible officials: Management agrees with the finding. Please see corrective action plan.
2022-002 U.S. Department of Health and Human Services Foster Care-Title IV-E and Adoption Assistance-Title IV-E (Federal Assistance Listing Number 93.658 and 93.659) Federal Award Year: 2021-2022 Prior year finding: 2021-003 Finding: There are allowable costs such as a benefit allocation and supplies in which there was no formal approval of the cost. Criteria: Upon allocating various cost or supplies, the Organization should have a control in place to approve the cost. Condition: The Organization should have controls in place in which allowable costs in each federal program be formally approved. Cause: Limited number of personnel at the Organization. Prevalence: Of the twenty five items selected in our sample there was no formal approval of an allocated cost for two of our selections. Effect: Noncompliance with federal regulations. Questioned costs: None. Recommendation: We recommend management evaluate procedures in place for ensuring approval of allocated costs. Views of responsible officials: Management agrees with the finding. Please see corrective action plan.
2022-001 U.S. Department of Health and Human Services Foster Care-Title IV-E and Adoption Assistance-Title IV-E (Federal Assistance Listing Number 93.658 and 93.659) Federal Award Year: 2021-2022 Prior year finding: N/A Finding: There were two individuals that did not have a service planning conference within five business days of the individual admission. Criteria: Per the contract, a service planning conference needs to be completed within five business days of the individual admission. Condition: There needs to be a service planning conference for each individual within five business days of admission. Cause: No review was completed to ensure the criteria was met. Prevalence: In two of the 25 selections, the planning conference was not completed within five business days of admission. Effect: Noncompliance with federal regulations. Questioned costs: None. Recommendation: We recommend management evaluate procedures in place for ensuring the planning conferences are done timely. Views of responsible officials: Management agrees with the finding. Please see corrective action plan.
2022-002 U.S. Department of Health and Human Services Foster Care-Title IV-E and Adoption Assistance-Title IV-E (Federal Assistance Listing Number 93.658 and 93.659) Federal Award Year: 2021-2022 Prior year finding: 2021-003 Finding: There are allowable costs such as a benefit allocation and supplies in which there was no formal approval of the cost. Criteria: Upon allocating various cost or supplies, the Organization should have a control in place to approve the cost. Condition: The Organization should have controls in place in which allowable costs in each federal program be formally approved. Cause: Limited number of personnel at the Organization. Prevalence: Of the twenty five items selected in our sample there was no formal approval of an allocated cost for two of our selections. Effect: Noncompliance with federal regulations. Questioned costs: None. Recommendation: We recommend management evaluate procedures in place for ensuring approval of allocated costs. Views of responsible officials: Management agrees with the finding. Please see corrective action plan.
2022-001 U.S. Department of Health and Human Services Foster Care-Title IV-E and Adoption Assistance-Title IV-E (Federal Assistance Listing Number 93.658 and 93.659) Federal Award Year: 2021-2022 Prior year finding: N/A Finding: There were two individuals that did not have a service planning conference within five business days of the individual admission. Criteria: Per the contract, a service planning conference needs to be completed within five business days of the individual admission. Condition: There needs to be a service planning conference for each individual within five business days of admission. Cause: No review was completed to ensure the criteria was met. Prevalence: In two of the 25 selections, the planning conference was not completed within five business days of admission. Effect: Noncompliance with federal regulations. Questioned costs: None. Recommendation: We recommend management evaluate procedures in place for ensuring the planning conferences are done timely. Views of responsible officials: Management agrees with the finding. Please see corrective action plan.
2022-002 U.S. Department of Health and Human Services Foster Care-Title IV-E and Adoption Assistance-Title IV-E (Federal Assistance Listing Number 93.658 and 93.659) Federal Award Year: 2021-2022 Prior year finding: 2021-003 Finding: There are allowable costs such as a benefit allocation and supplies in which there was no formal approval of the cost. Criteria: Upon allocating various cost or supplies, the Organization should have a control in place to approve the cost. Condition: The Organization should have controls in place in which allowable costs in each federal program be formally approved. Cause: Limited number of personnel at the Organization. Prevalence: Of the twenty five items selected in our sample there was no formal approval of an allocated cost for two of our selections. Effect: Noncompliance with federal regulations. Questioned costs: None. Recommendation: We recommend management evaluate procedures in place for ensuring approval of allocated costs. Views of responsible officials: Management agrees with the finding. Please see corrective action plan.
2022-003 U.S. Department of Health and Human Services Child Care and Development Block (Federal Assistance Listing Number 93.575) Federal Award Year: 2021-2022 Prior year finding: NA Finding: There was no supervisor approval of neither hours worked nor original hourly rate. Criteria: The Organization should have controls in place to approve allowable payroll costs allocated to the federal program. Condition: The Organization should have controls in place in which allowable costs in each federal program be formally approved. Cause: Limited number of personnel at the Organization. Prevalence: Of the 25 items selected in our sample there was no formal approval of an allocated cost for eight of our selections. Effect: Noncompliance with federal regulations. Questioned costs: None. Recommendation: We recommend management evaluate procedures in place for ensuring approval of allocated costs. Views of responsible officials: Management agrees with the finding. Please see corrective action plan.
2022-003 U.S. Department of Health and Human Services Child Care and Development Block (Federal Assistance Listing Number 93.575) Federal Award Year: 2021-2022 Prior year finding: NA Finding: There was no supervisor approval of neither hours worked nor original hourly rate. Criteria: The Organization should have controls in place to approve allowable payroll costs allocated to the federal program. Condition: The Organization should have controls in place in which allowable costs in each federal program be formally approved. Cause: Limited number of personnel at the Organization. Prevalence: Of the 25 items selected in our sample there was no formal approval of an allocated cost for eight of our selections. Effect: Noncompliance with federal regulations. Questioned costs: None. Recommendation: We recommend management evaluate procedures in place for ensuring approval of allocated costs. Views of responsible officials: Management agrees with the finding. Please see corrective action plan.
2022-001 U.S. Department of Health and Human Services Foster Care-Title IV-E and Adoption Assistance-Title IV-E (Federal Assistance Listing Number 93.658 and 93.659) Federal Award Year: 2021-2022 Prior year finding: N/A Finding: There were two individuals that did not have a service planning conference within five business days of the individual admission. Criteria: Per the contract, a service planning conference needs to be completed within five business days of the individual admission. Condition: There needs to be a service planning conference for each individual within five business days of admission. Cause: No review was completed to ensure the criteria was met. Prevalence: In two of the 25 selections, the planning conference was not completed within five business days of admission. Effect: Noncompliance with federal regulations. Questioned costs: None. Recommendation: We recommend management evaluate procedures in place for ensuring the planning conferences are done timely. Views of responsible officials: Management agrees with the finding. Please see corrective action plan.
2022-002 U.S. Department of Health and Human Services Foster Care-Title IV-E and Adoption Assistance-Title IV-E (Federal Assistance Listing Number 93.658 and 93.659) Federal Award Year: 2021-2022 Prior year finding: 2021-003 Finding: There are allowable costs such as a benefit allocation and supplies in which there was no formal approval of the cost. Criteria: Upon allocating various cost or supplies, the Organization should have a control in place to approve the cost. Condition: The Organization should have controls in place in which allowable costs in each federal program be formally approved. Cause: Limited number of personnel at the Organization. Prevalence: Of the twenty five items selected in our sample there was no formal approval of an allocated cost for two of our selections. Effect: Noncompliance with federal regulations. Questioned costs: None. Recommendation: We recommend management evaluate procedures in place for ensuring approval of allocated costs. Views of responsible officials: Management agrees with the finding. Please see corrective action plan.
2022-001 U.S. Department of Health and Human Services Foster Care-Title IV-E and Adoption Assistance-Title IV-E (Federal Assistance Listing Number 93.658 and 93.659) Federal Award Year: 2021-2022 Prior year finding: N/A Finding: There were two individuals that did not have a service planning conference within five business days of the individual admission. Criteria: Per the contract, a service planning conference needs to be completed within five business days of the individual admission. Condition: There needs to be a service planning conference for each individual within five business days of admission. Cause: No review was completed to ensure the criteria was met. Prevalence: In two of the 25 selections, the planning conference was not completed within five business days of admission. Effect: Noncompliance with federal regulations. Questioned costs: None. Recommendation: We recommend management evaluate procedures in place for ensuring the planning conferences are done timely. Views of responsible officials: Management agrees with the finding. Please see corrective action plan.
2022-002 U.S. Department of Health and Human Services Foster Care-Title IV-E and Adoption Assistance-Title IV-E (Federal Assistance Listing Number 93.658 and 93.659) Federal Award Year: 2021-2022 Prior year finding: 2021-003 Finding: There are allowable costs such as a benefit allocation and supplies in which there was no formal approval of the cost. Criteria: Upon allocating various cost or supplies, the Organization should have a control in place to approve the cost. Condition: The Organization should have controls in place in which allowable costs in each federal program be formally approved. Cause: Limited number of personnel at the Organization. Prevalence: Of the twenty five items selected in our sample there was no formal approval of an allocated cost for two of our selections. Effect: Noncompliance with federal regulations. Questioned costs: None. Recommendation: We recommend management evaluate procedures in place for ensuring approval of allocated costs. Views of responsible officials: Management agrees with the finding. Please see corrective action plan.
2022-001 U.S. Department of Health and Human Services Foster Care-Title IV-E and Adoption Assistance-Title IV-E (Federal Assistance Listing Number 93.658 and 93.659) Federal Award Year: 2021-2022 Prior year finding: N/A Finding: There were two individuals that did not have a service planning conference within five business days of the individual admission. Criteria: Per the contract, a service planning conference needs to be completed within five business days of the individual admission. Condition: There needs to be a service planning conference for each individual within five business days of admission. Cause: No review was completed to ensure the criteria was met. Prevalence: In two of the 25 selections, the planning conference was not completed within five business days of admission. Effect: Noncompliance with federal regulations. Questioned costs: None. Recommendation: We recommend management evaluate procedures in place for ensuring the planning conferences are done timely. Views of responsible officials: Management agrees with the finding. Please see corrective action plan.
2022-002 U.S. Department of Health and Human Services Foster Care-Title IV-E and Adoption Assistance-Title IV-E (Federal Assistance Listing Number 93.658 and 93.659) Federal Award Year: 2021-2022 Prior year finding: 2021-003 Finding: There are allowable costs such as a benefit allocation and supplies in which there was no formal approval of the cost. Criteria: Upon allocating various cost or supplies, the Organization should have a control in place to approve the cost. Condition: The Organization should have controls in place in which allowable costs in each federal program be formally approved. Cause: Limited number of personnel at the Organization. Prevalence: Of the twenty five items selected in our sample there was no formal approval of an allocated cost for two of our selections. Effect: Noncompliance with federal regulations. Questioned costs: None. Recommendation: We recommend management evaluate procedures in place for ensuring approval of allocated costs. Views of responsible officials: Management agrees with the finding. Please see corrective action plan.
2022-001 U.S. Department of Health and Human Services Foster Care-Title IV-E and Adoption Assistance-Title IV-E (Federal Assistance Listing Number 93.658 and 93.659) Federal Award Year: 2021-2022 Prior year finding: N/A Finding: There were two individuals that did not have a service planning conference within five business days of the individual admission. Criteria: Per the contract, a service planning conference needs to be completed within five business days of the individual admission. Condition: There needs to be a service planning conference for each individual within five business days of admission. Cause: No review was completed to ensure the criteria was met. Prevalence: In two of the 25 selections, the planning conference was not completed within five business days of admission. Effect: Noncompliance with federal regulations. Questioned costs: None. Recommendation: We recommend management evaluate procedures in place for ensuring the planning conferences are done timely. Views of responsible officials: Management agrees with the finding. Please see corrective action plan.
2022-002 U.S. Department of Health and Human Services Foster Care-Title IV-E and Adoption Assistance-Title IV-E (Federal Assistance Listing Number 93.658 and 93.659) Federal Award Year: 2021-2022 Prior year finding: 2021-003 Finding: There are allowable costs such as a benefit allocation and supplies in which there was no formal approval of the cost. Criteria: Upon allocating various cost or supplies, the Organization should have a control in place to approve the cost. Condition: The Organization should have controls in place in which allowable costs in each federal program be formally approved. Cause: Limited number of personnel at the Organization. Prevalence: Of the twenty five items selected in our sample there was no formal approval of an allocated cost for two of our selections. Effect: Noncompliance with federal regulations. Questioned costs: None. Recommendation: We recommend management evaluate procedures in place for ensuring approval of allocated costs. Views of responsible officials: Management agrees with the finding. Please see corrective action plan.
2022-003 U.S. Department of Health and Human Services Child Care and Development Block (Federal Assistance Listing Number 93.575) Federal Award Year: 2021-2022 Prior year finding: NA Finding: There was no supervisor approval of neither hours worked nor original hourly rate. Criteria: The Organization should have controls in place to approve allowable payroll costs allocated to the federal program. Condition: The Organization should have controls in place in which allowable costs in each federal program be formally approved. Cause: Limited number of personnel at the Organization. Prevalence: Of the 25 items selected in our sample there was no formal approval of an allocated cost for eight of our selections. Effect: Noncompliance with federal regulations. Questioned costs: None. Recommendation: We recommend management evaluate procedures in place for ensuring approval of allocated costs. Views of responsible officials: Management agrees with the finding. Please see corrective action plan.
2022-003 U.S. Department of Health and Human Services Child Care and Development Block (Federal Assistance Listing Number 93.575) Federal Award Year: 2021-2022 Prior year finding: NA Finding: There was no supervisor approval of neither hours worked nor original hourly rate. Criteria: The Organization should have controls in place to approve allowable payroll costs allocated to the federal program. Condition: The Organization should have controls in place in which allowable costs in each federal program be formally approved. Cause: Limited number of personnel at the Organization. Prevalence: Of the 25 items selected in our sample there was no formal approval of an allocated cost for eight of our selections. Effect: Noncompliance with federal regulations. Questioned costs: None. Recommendation: We recommend management evaluate procedures in place for ensuring approval of allocated costs. Views of responsible officials: Management agrees with the finding. Please see corrective action plan.