Finding 1190829 (2025-011)

Material Weakness Repeat Finding
Requirement
BE
Questioned Costs
-
Year
2025
Accepted
2026-03-27

AI Summary

  • Core Issue: Improper payments were made to adoptive parents for children over 18 without proper agreements, totaling $205.
  • Impacted Requirements: Payments must comply with federal guidelines, ensuring funds are only allocated to eligible recipients and amounts are correctly determined.
  • Recommended Follow-up: Strengthen internal controls and improve communication between adoptive parents and the Title IV-E team to prevent future payment errors.

Finding Text

2025-011 IMPROPER PAYMENTS TO ADOPTIVE PARENTS– REPEATED & MODIFIED Funding agency: U.S. Department of Health and Human Services Title and ALN Number: 93.659 Title IV-E Adoptions Type of Finding: Significant Deficiency, Other Non-compliance Compliance Area: Allowable Cost and Cost Principles, Eligibility Award Year: Title IV-E Adoptions 23 Assistance (7/1/2022 – 12/31/2023) Title IV-E Adoptions 24 Assistance (1/1/2024 – 9/30/2024) Question Costs: $205 (less than 5% of federal expenditures) Condition The Department made improper payments to adoptive parents as follows: Adoptions Subsidy Payments Testing • One (1) where payments were made on behalf of a child over 18 years old without extended subsidy agreements in place, resulting in total of $205 in payments that were improper. Update for FY25: The Department has made significant progress in this area, by reducing the instances of non-compliance in this area. Criteria 2 CFR § 200.1. An improper payment is a payment that should not have been made or that was made in an incorrect amount under statutory, contractual, administrative, or other legally applicable requirements. The term improper payment includes: any payment to an ineligible recipient; any payment for an ineligible good or service; any duplicate payment; any payment for a good or service not received, except for those payments where authorized by law; any payment that is not authorized by law; and any payment that does not account for credit for applicable discounts. 42 U.S. Code § 673 (a)(3) and (a)(4). The amount of the payments to be made shall be determined through agreement between the adoptive parents and the State or local agency administering the program. In no case may the amount of the adoption assistance payment made exceed the foster care maintenance payment which would have been paid during the period if the child with respect to whom the adoption assistance payment is made had been in a foster family home. A payment may not be made pursuant to this section to parents or relative guardians with respect to a child (i)who has attained— (I) 18 years of age, or such greater age as the State may elect under section 675(8)(B)(iii) of this title; or (II) 21 years of age, if the State determines that the child has a mental or physical handicap which warrants the continuation of assistance; (ii) who has not attained 18 years of age, if the State determines that the parents or relative guardians, as the case may be, are no longer legally responsible for the support of the child; (iii) if the State determines that the child is no longer receiving any support from the parents or relative guardians, as the case may be. Effect This oversight in handling subsidy payments increases the risk of non-compliance with federal grant requirements and may expose the Department to potential financial liability or the need to recover funds. It also highlights a weakness in the internal controls surrounding the administration of adoption subsidies. Cause The adoption cases were scheduled for consideration by Fostering Connections for eligibility for extended subsidies. However, a disconnect in cooperation between the adoptive parents and the Title IV-E team resulted in delays in finalizing the extended subsidy agreements.

Corrective Action Plan

Recommendation We recommend implementing a Program Improvement Plan between the Title IV-E team and Fostering Connections to ensure that adoption cases potentially eligible for extended subsidies are processed promptly upon consideration, with the necessary agreements executed in a timely manner, i.e., before the children in question turn 18. Management Response Corrective Action The Office of Performance and Accountability Director will work with the Adoption and Kinship Unit Supervisor to establish a biannual review of payments to adoptive parents to verify if cases need to be closed. Due Date of Completion: June 30, 2026 Responsible Person(s) Office of Performance and Accountability Director

Categories

Allowable Costs / Cost Principles Eligibility Internal Control / Segregation of Duties Student Financial Aid Significant Deficiency

Other Findings in this Audit

  • 1190827 2025-009
    Material Weakness Repeat
  • 1190828 2025-010
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.658 FOSTER CARE TITLE IV-E $30.54M
93.659 ADOPTION ASSISTANCE $29.04M
93.558 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $13.65M
93.667 SOCIAL SERVICES BLOCK GRANT $9.79M
21.027 Coronavirus State and Local Fiscal Recovery Funds $6.51M
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $6.00M
93.669 CHILD ABUSE AND NEGLECT STATE GRANTS $2.32M
93.671 FAMILY VIOLENCE PREVENTION AND SERVICES/DOMESTIC VIOLENCE SHELTER AND SUPPORTIVE SERVICES $1.77M
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $1.49M
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $867,587
93.497 FAMILY VIOLENCE PREVENTION AND SERVICES/ SEXUAL ASSAULT/RAPE CRISIS SERVICES AND SUPPORTS $669,667
93.590 COMMUNITY-BASED CHILD ABUSE PREVENTION GRANTS $419,008
93.471 TITLE IV-E KINSHIP NAVIGATOR PROGRAM $361,464
10.555 NATIONAL SCHOOL LUNCH PROGRAM $326,556
93.603 ADOPTION AND LEGAL GUARDIANSHIP INCENTIVE PAYMENTS PROGRAM $170,658
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $138,592
93.643 CHILDREN'S JUSTICE GRANTS TO STATES $115,000
16.540 JUVENILE JUSTICE AND DELINQUENCY PREVENTION $98,920
93.592 FAMILY VIOLENCE PREVENTION AND SERVICES/DISCRETIONARY $94,042
93.597 GRANTS TO STATES FOR ACCESS AND VISITATION PROGRAMS $67,731
93.599 CHAFEE EDUCATION AND TRAINING VOUCHERS PROGRAM (ETV) $53,919
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $31,700
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $25,336