Finding 1175824 (2025-002)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-03-02

AI Summary

  • Core Issue: Lack of documented supervisory approval on eligibility forms for Adoption Assistance.
  • Impacted Requirements: Eligibility forms must be reviewed and approved by a supervisor, which was not consistently followed.
  • Recommended Follow-Up: Implement a requirement for preparer and supervisor signatures on all forms starting fiscal year 2026.

Finding Text

Adoption Assistance, ALN 93.659, Eligibility Condition In one instance, there was no evidence of supervisory approval on any forms. Criteria Eligibility forms are prepared by a case worker and reviewed by a supervisor. Cause The state forms did not have a second line requiring supervisor approval. This implied to the local social services offices that review/approval did not have to be documented. Effect Eligibility review was not documented in one file. Recommendation Require preparer and approver signatures or initials on all forms regardless if the stat form as a place for each. View of Responsible Officials and Planned Corrective Action We agree with this comment. Starting with fiscal year 2026, we will ensure that eligibility forms include signature or initials of the preparer, and documentation of review by the supervisor, regardless of whether or not the state form has a second line for the supervisor approval.

Corrective Action Plan

We agree with this comment. Starting with fiscal year 2026, we will ensure that eligibility forms include signature or initials of the preparer, and documentation of review by the supervisor, regardless of whether or not the state form has a second line for the supervisor approval.

Categories

Eligibility

Other Findings in this Audit

  • 1175821 2025-002
    Material Weakness Repeat
  • 1175822 2025-002
    Material Weakness Repeat
  • 1175823 2025-002
    Material Weakness Repeat
  • 1175825 2025-004
    Material Weakness Repeat
  • 1175826 2025-003
    Material Weakness Repeat
  • 1175827 2025-003
    Material Weakness Repeat
  • 1175828 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 NATIONAL SCHOOL LUNCH PROGRAM $1.10M
84.027 SPECIAL EDUCATION GRANTS TO STATES $874,969
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $781,770
10.553 SCHOOL BREAKFAST PROGRAM $669,358
93.667 SOCIAL SERVICES BLOCK GRANT $156,998
84.013 TITLE I STATE AGENCY PROGRAM FOR NEGLECTED AND DELINQUENT CHILDREN AND YOUTH $131,104
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $130,734
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $86,094
84.425U COVID-19-ARP ESSER III $80,123
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $72,555
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $71,266
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $68,921
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $60,018
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $56,551
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $51,806
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $50,678
66.818 BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS $33,193
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $10,958
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $9,885
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $7,500
84.196A The Stweart B. McKinney Homeless Assistance Act $5,506
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $3,232
93.778 MEDICAL ASSISTANCE PROGRAM $1,259
93.747 ELDER ABUSE PREVENTION INTERVENTIONS PROGRAM $1,013
93.658 FOSTER CARE TITLE IV-E $773
93.659 ADOPTION ASSISTANCE $109
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $82
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $-267