Finding Text
The Agency reported entity-wide expenses for their basic foster care program and payroll costs were not allocated or reported appropriately. In reconciling total program expenses reported on the Agency's FC 32 reports submitted during 2023, the auditor identified that program expenses for the basic foster care program were overstated as it included management and general expenses, as well as program expenses from the Agency's other foster care programs. The Agency's allocation of payroll costs on the ISFC and EISFC FC 32 reports could not be reperformed as the calculation and methodology were not sufficiently documented. As a result, the auditor noted that executive salaries were not limited to annual federal executive level 2 salary required in the terms and conditions of the foster care grant award.