Finding 1153769 (2024-002)

Reference: 2024-002 U.S. Department of Health and Human Services Pass-through entities: NYS Department of Family Assistance Adoption Assistance 93.659 Onondaga County Department of Social Services Program Year: 2024 Criteria: According to the Uniform Guidance in CFR Part 200, Part IV, Eligibility para. (1) (a), adoption assistance subsidy payments may be paid on behalf of a child only if all the requirements are met. These requirements are to be evaluated on the LDSS-3912 Adoption Assistance Eligibility Checklist. According to the Uniform Guidance in CFR Part 200, Part IV, Eligibility para. (2) (g), once a child is determined eligible to receive Title IV-E adoption assistance, he or she remains eligible and the subsidy continues until the age of 18 (or 21, if the Title IV-E agency determines that the child has a mental or physical disability which warrants the continuation of assistance). Internal controls should provide reasonable assurance that the County complies with activities allowed or unallowed and eligibility requirements according to the Uniform Guidance. Cause/Condition: The following instances of noncompliance with Uniform Guidance were identified: • In 5 of 40 cases tested, subsidy payments were not supported by adequate documentation in the case file. Specifically, the files did not contain documentation related the continuation of assistance until age 21, as a result of a disability. The County’s current policies and procedures are not operating effectively to ensure only eligible recipients are receiving payments. This is a repeat of the finding in the prior fiscal year's audit report, 2023-001. Questioned Costs: $74,470 Effect: The County was not in compliance with eligibility requirements in accordance with the Uniform Guidance, resulting in questioned costs. Context: A sample of 40 cases totaling $87,511 was selected for audit from a population of greater than 200 totaling $6,013,131. Our sample was a statistically valid sample. Reference: 2024-002 (Continued) Recommendation: We recommend that the County reinforce existing policies and procedures that require completion and review of the LDSS-3912 Adoption Assistance Eligibility Checklist and case files to ensure proper documentation exists to support the eligibility determination. Management’s Response: The Department of Children and Family Services management agrees with the findings, will reinforce existing policies and procedures, and make updates to current processes within the Department to ensure that all documents are properly retained and signed.