FAC Explorer

Finding 1203109 (2025-010)

Material Weakness Repeat Finding
Requirement
M
Questioned Costs
-
Year
2025
Accepted
2026-03-30
Audit: 396345
Organization: Department of Human Services (HI)
Auditor: ACCUITY LLP

AI Summary

  • Core Issue: The Department did not conduct required site visits for two out of three subrecipients.
  • Impacted Requirements: Monitoring of subrecipients is necessary to ensure compliance with Federal regulations and subaward terms.
  • Recommended Follow-Up: Program management should ensure staff understand grant requirements and strictly follow established policies.

Finding Text

Condition We selected a non-statistical sample of three subrecipients and noted that the Department did not perform site-visits for two subrecipients as required by the Department’s policy and procedures. Criteria Pursuant to 2 CFR 200.332(d), pass-through entities must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. Effect Failure to monitor subrecipients increases the risk that noncompliance at the subrecipient level goes undetected. 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.

Corrective Action Plan

Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Child Welfare Services will continue to communicate and share information with auditors to improve understanding during the Title IV-E reviews. Corrective Action Taken or Planned: 1. Social Services Division (SSD) will contact providers stated above in writing to request the Single Audit Summary Report. Once received, SSD will submit the reports to Accuity, LLC. 2. SSD staff responsible for collecting the Single Audit Summary report will complete refresher training related to the Federal Audit Reporting requirements. 3. POS will send a reminder to providers to submit a Single Audit Report in compliance with Special Conditions of their contract once expending over $1,000,000 in the Fiscal Year in compliance with the Federal Audit Requirements. Completion Date: May 31, 2026 Responding Official(s): Stacie Pascual, Social Services Division Child Welfare Services Program Development Administrator; Elliot Plourde, Social Services Division Assistant Program Administrator; Joshua Selman, Social Services Division Purchase of Services (POS) Program Specialist; Elladine Olevao, Acting Social Services Division Administrator; Lavina Forvilly, Social Services Division Assistant Program Administrator; and Corey Pablo, Social Services Division Management Information Compliance Unit Supervisor

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 1203108 2025-009
    Material Weakness Repeat
  • 1203110 2025-007
    Material Weakness Repeat
  • 1203111 2025-008
    Material Weakness Repeat
  • 1203112 2025-011
    Material Weakness Repeat
  • 1203113 2025-012
    Material Weakness Repeat
  • 1203114 2025-013
    Material Weakness Repeat
  • 1203115 2025-006
    Material Weakness Repeat
  • 1203116 2025-006
    Material Weakness Repeat
  • 1203117 2025-014
    Material Weakness Repeat
  • 1203118 2025-014
    Material Weakness Repeat
  • 1203119 2025-014
    Material Weakness Repeat
  • 1203120 2025-003
    Material Weakness Repeat
  • 1203121 2025-004
    Material Weakness Repeat
  • 1203122 2025-005
    Material Weakness Repeat
  • 1203123 2025-003
    Material Weakness Repeat
  • 1203124 2025-004
    Material Weakness Repeat
  • 1203125 2025-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.778 MEDICAL ASSISTANCE PROGRAM $2.15B
10.551 SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $694.52M
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $65.98M
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $59.50M
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $36.81M
10.646 SUMMER ELECTRONIC BENEFIT TRANSFER PROGRAM FOR CHILDREN $32.44M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $24.00M
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $21.36M
93.658 FOSTER CARE TITLE IV-E $19.10M
93.667 SOCIAL SERVICES BLOCK GRANT $16.55M
84.126 REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES $15.12M
93.659 ADOPTION ASSISTANCE $14.73M
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $14.33M
96.001 SOCIAL SECURITY DISABILITY INSURANCE $7.86M
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $7.75M
97.088 DISASTER ASSISTANCE PROJECTS $5.87M
93.090 GUARDIANSHIP ASSISTANCE $4.11M
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $1.74M
93.777 STATE SURVEY AND CERTIFICATION OF HEALTH CARE PROVIDERS AND SUPPLIERS (TITLE XVIII) MEDICARE $1.30M
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $940,051
93.671 FAMILY VIOLENCE PREVENTION AND SERVICES/DOMESTIC VIOLENCE SHELTER AND SUPPORTIVE SERVICES $736,396
93.464 ACL ASSISTIVE TECHNOLOGY $683,572
93.747 ELDER ABUSE PREVENTION INTERVENTIONS PROGRAM $594,270
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $571,294
93.669 CHILD ABUSE AND NEGLECT STATE GRANTS $517,826
94.011 AMERICORPS SENIORS FOSTER GRANDPARENT PROGRAM (FGP) 94.011 $416,327
84.177 REHABILITATION SERVICES INDEPENDENT LIVING SERVICES FOR OLDER INDIVIDUALS WHO ARE BLIND $396,635
14.241 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS $298,741
93.497 FAMILY VIOLENCE PREVENTION AND SERVICES/ SEXUAL ASSAULT/RAPE CRISIS SERVICES AND SUPPORTS $257,427
94.016 AMERICORPS SENIORS SENIOR COMPANION PROGRAM (SCP) 94.016 $216,950
93.603 ADOPTION AND LEGAL GUARDIANSHIP INCENTIVE PAYMENTS PROGRAM $206,000
93.369 ACL INDEPENDENT LIVING STATE GRANTS $185,836
93.643 CHILDREN'S JUSTICE GRANTS TO STATES $151,193
16.540 JUVENILE JUSTICE AND DELINQUENCY PREVENTION $136,367
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $104,863
84.187 SUPPORTED EMPLOYMENT SERVICES FOR INDIVIDUALS WITH THE MOST SIGNIFICANT DISABILITIES $104,639
93.599 CHAFEE EDUCATION AND TRAINING VOUCHERS PROGRAM (ETV) $90,544
93.968 STATES ADVANCING ALL-PAYER HEALTH EQUITY APPROACHES AND DEVELOPMENT (AHEAD) MODEL $57,137
93.791 MONEY FOLLOWS THE PERSON REBALANCING DEMONSTRATION $36,428
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $17,218