Finding Text
Statement of condition: The Organization’s Child Care Resource and Referral program, “Child Care Works”, is responsible for approving center-based, home-based and independent family child care providers for participation in the Commonwealth of Massachusetts Department of Early Education and Care (hereinafter “EEC”) subsidized child care voucher program. As part of our audit procedures over federal major program compliance for this program under the Child Care and Development Fund Cluster (CCDF) we noted, of the sixty-eight (68) providers selected for testing, fourteen (14) of the provider files were misfiled and an alternative was needing to be selected. Of the providers tested, seventeen (17) provider files where certain required EEC provider documents were either not current, an outdated EEC standard form was used currently or the provider file was incomplete. Criteria: EEC mandates that certain documents be obtained and properly completed as part of the contract provider authorization process based on the type of child care program operated (i.e., center-based, home-based, independent family child care, etc.). Cause of condition: Limited EEC funding to devote additional staff resources to less critical program functions. See management’s response following. Effect of condition and context: Non-compliance with the EEC regulations relating to the voucher contract provider authorization.