Finding Text
Finding No. 2024 008: Eligibility, Activities Allowed or Unallowed, Allowable Cost (Material Weakness)
Questioned cost: $ 10,905
Federal Agency: U.S. Department of Health and Human Services
AL Number and Title: 93.658 and COVID 19 – 93.658 – Foster Care – Title IV E
Award Number and Award Year:
2101HIFCGP 2019
2301HIFOST 2023
2401HIFOST 2024
Repeat Finding? Yes
Condition
We selected a non statistical sample of 60 case files which approximate $46,888 in monthly benefit payments, out of a population of approximately 452 case files which approximated $3.90 million in total annual benefit payments, for testing and noted exceptions in 23 case files as follows:
• Four case files where the Police Protective Custody form or Voluntary Foster Custody Agreement was missing and therefore did not support whether the child was removed as part of a voluntary placement agreement or judicial determination.
• Three case files where the Certificate of Approval was missing and therefore did not support whether the prospective foster parents were licensed.
• Thirteen case files where the state, Federal Bureau of Investigation, and/or child abuse and neglect clearances were missing.
• Six case files where the “difficulty of care” determination was missing and therefore did not support the assistance amount paid.
• One case file where the Judicial Determination was missing and therefore did not support the removal of the child was contrary to the welfare of the child, if DHS made reasonable efforts to prevent removal and finalize the permanency plan, and if the determination was within 60 days from removal.
• One case file where the child’s IV E eligibility was not determined before implementing the foster care maintenance payments program provisions of the Title IV E plan.
A similar finding was reported in the prior year as Finding No. 2023 010.
Criteria
Pursuant to 42 USC 672(a)(2), the State must determine whether the removal and foster care placement of a child was in accordance with a voluntary placement agreement or judicial determination.
Pursuant to 42 USC 675(4)(A), the foster care maintenance payments should cover the cost of (and the cost of providing) food, clothing, shelter, daily supervision, and a child’s personal incidentals.
Pursuant to 42 USC 672(c)(1)(A), a foster family home means the home of an individual family that is licensed or approved by the State in which it is situated as a foster family home that meets the standards established for the licensing or approval.
Pursuant to 42 USC 671(a)(20)(A), any prospective foster parent must satisfactorily have met a criminal records check, including a fingerprint-based check of national crime information databases, before the foster parent may be finally approved for placement of a child.
Pursuant to 45 CFR 1356.21(b), a Judicial Determination must determine reasonable efforts to prevent a child’s removal from the home, reasonable efforts to finalize a permanency plan, and circumstances in which reasonable efforts are not required to prevent a child’s removal from home to reunify the child and family, before the child is determined to be eligible under Title IV E.
Effect
Failure to follow the established policies and procedures in place over the application process and determination of assistance amount represents instances of noncompliance with the requirements above, resulting in questioned costs.
Cause and View of Responsible Officials
Although the Department has established policies and procedures in place over the application process and determination of assistance amount, there was a lack of diligence in complying with the policies and procedures.
Recommendation
We recommend that program management ensure that program personnel are familiar with all grant requirements, including those specified under the Criteria section above. Additionally, we recommend that the Department diligently comply with its policies and procedures.