Finding Text
C. Findings and Questioned Costs for Federal and State Awards—Current Year
Finding 2024-001: Days of Attendance
Information on the Federal Program: Assistance Listing Number 93.596— Child Care Mandatory and Matching Funds of The Child Care and Development Fund. Pass-Through Entity: California Department of Social Services General Childcare Program. Award Number: CCTR3320. Compliance Requirements: Reporting. Type of Finding: Material Noncompliance. Assistance Listing Number 93.596— Child Care Mandatory and Matching Funds of The Child Care and Development Fund. Pass-Through Entity: Cost of Care CCTR. Award Number: NA. Compliance Requirements: Reporting. Type of Finding: Significant Deficiency.
Information on the State Program: CDE Child Development services, California State Program (no federal component)
Criteria: CSPP and CCTR contractors shall use daily sign-in/sign-out sheets as a primary source document for audit and reimbursement purposes. On a daily basis, a child’s parent/guardian enters the child’s time of arrival and departure on a sign-in/sign-out sheet and signs the sheet using their full signature for both arrival and departure. This procedure is overseen contemporaneously by a designated contractor representative who then initials each entry. These daily sheets are summarized monthly with the information transferred to Form 801A State Attendance Reporting. This form, when completed, is signed by a child care provider representative attesting, under penalty of perjury, that the information included on the monthly attendance record and invoice is true and accurate.
Condition: Clerical errors were made in summarizing the daily enrollment and attendance records and transferring the information to the monthly attendance reports for various months during the year ended June 30, 2024, resulting in the enrollment and days of attendance being overstated by 139 days for the CCTR program and understated by 45 days for the CSPP program.
Cause: Clerical errors were made in totaling enrollment and attendance records for various months during the year ended June 30, 2024.
Effect or Potential Effect: Since contract reimbursement is based on expenses and not on the number of children served, this error did not impact the contract reimbursement total provided by the CDE and CDSS.
Questioned Costs: None
Context: The daily sign-in/sign-out sheets were incorrectly summarized when preparing the monthly attendance form, resulting in incorrect information being reported to CDE and CDSS.
Repeat Finding: Repeat finding of 2022-001.
Recommendation: A review process needs to be implemented to ensure monthly enrollment and attendance tracking is accurate.
Views of Responsible Officials and Planned Corrective Actions: San Jose Grail Family Services has reviewed its current process and oversight procedures to identify the cause of the discrepancy. We have implemented the following protocol to ensure the accuracy of the Form 801A State Attendance Reporting: The site supervisor prepares a Monthly Attendance Form from the daily Attendance Sign-in Sheets and submits it to the ECE Director of Programs, with a copy to the Enrollment Coordinator. The Enrollment Coordinator reviews the accuracy of the report based on a re-comparison to source sign-in/sign-out sheets, as well as other source information, and submits the report, corrected as necessary, to the ECE Director of Programs. The ECE Director of Programs will review and approve to submit for reporting and invoicing. Once approved, the monthly forms are submitted to the finance department by the site supervisor. GFS’s finance team will complete one more review of the totals before submitting to the CDE and CDSS.