Finding 1205574 (2025-001)

Views of responsible officials: There is no disagreement with the audit finding. Reason for finding’s reoccurrence: • The Department did not provide costs identified as matching requirements of program expenses, in the quarterly submission of fiscal reporting. Name(s) of the contact person(s) responsible for corrective action: • Anthony Walker, Associate Director • Anissa Curtis, Budget Analyst Planned completion date for corrective action: • The Department will ensure that all expenses related to the delivery of services are properly reported in expenditure reports. The Management Services Division (MSD) Associate Director will revise monthly compensation reports to include all required reporting information. The relevant reporting information will be updated and included in the next cycle of quarterly reporting (quarter ending March 2026) by the MSD Budget Analyst. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: • The Department of Family Services has conducted follow-up meetings with the grantor (Maryland Department of Aging) and developed a Corrective Action Plan to address items required for monthly reporting. The Plan addressed Fiscal reporting, Salary Allocation and Compliance with contract rates. It was submitted to the grantor in January 2026. Name(s) of the contact person(s) responsible for corrective action: • Elana Belon-Butler, Director • Anthony Walker, Associate Director Planned completion date for corrective action plan: • The DFS Corrective Action Plan was submitted on January 16, 2026 and is currently being followed. DFS CORRECTIVE ACTION PLAN I. Finance and Budget Management 1. The AAA Director will work closely with each program manager in developing program budgets that are realistic, responsible and align with the Area plan budget. These budgets will be based on actual expenditures, historical spending patterns and planned program activities. This will ensure accurate spending, which aligns with the area plan and ensure that programmatic activity and spending are aligned with program performance goals. Responsible Party: AAA Director, Program managers Timeline: Ongoing/Quarterly Monitoring 1a. Monthly Administrative Review meetings will be held to review spending, budgets, contracts and other procurement related activities. The monthly review meetings will engage all parties and allow for in depth spending discussions that provide the necessary data needed to make responsible decisions that address the need for any budget modifications. All budget modifications would be the result of careful review and analysis by the appropriate program staff and fiscal staff. All budget modifications will be reviewed and approved by the AAA Director before submission to the MDOA. Responsible Party: AAA Director, Program managers, Division planner, Fiscal Manager, Budget analyst, Contracts manager and Agency Director. Timeline: Monthly 2. The Management Services team (Fiscal Manager and Budget analyst) will prepare and review monthly internal fiscal reports to appropriately track expenditures and spending. Fiscal data will be reviewed by the Fiscal Manager and Budget Analyst and compiled as a monthly expenditure report. The reports will be provided to the AAA Director, who will be responsible for disseminating them to the appropriate Program managers for their review and action. Monthly Administrative Review meetings will be held to review spending, budgets, contracts and other procurement related activities. The monthly review meetings will allow for in depth spending discussions that provide the necessary data needed to make responsible decisions that address the need for any budget modifications. All budget modifications would be the result of careful review and analysis by the appropriate program staff and fiscal staff. All budget modifications will be reviewed and approved by the AAA Director before submission to the MDOA. Responsible Party: AAA Director, Program managers, Division planner, Fiscal Manager, Budget analyst, Contracts manager and Agency Director. Timeline: Monthly 9187