Finding 1224898 (2023-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2026-07-29
Audit: 408135
Organization: Clearfield County (PA)

AI Summary

  • Core Issue: The County's PACSES data is inaccurate, leading to discrepancies in reported child support cases.
  • Impacted Requirements: Compliance with OCSE-157 is compromised, affecting the accuracy of key reports on children born out-of-wedlock and support amounts.
  • Recommended Follow-Up: The County should establish and follow strict controls to ensure accurate data entry and reporting in PACSES.

Finding Text

Finding 2023 -01 Pennsylvania Department of Human Services – Child Support Enforcement – Pennsylvania Automated Child Support Enforcement System (PACSES) Data Reliability Validation Criteria: Per the PACSES Office of Child Support Enforcement (OCSE) 157 Data Reliability Validation:  Line 5 should be reporting children in IV-D cases open at the end of the current federal fiscal year who were born out-of-wedlock;  Line 6 should be reporting children in IV-D cases open during or at the end of the fiscal year with paternity established or acknowledged;  Line 24 should be reporting the total amount of current support due for the fiscal year; and  Line 25 should be reporting the total amount of support distributed and disbursed as current support during the fiscal year. Condition: During the audit, it was determined that several of the PACSES cases sampled from the Line-Item Reports did not match the PACSES case data in the County’s system. Cause: The County is inaccurately inputting case information into PACSES causes cases to be improperly included to be reflected on the Line-Item Reports generated from PACSES. Effect: The County is not in compliance with OCSE-157 requirements. This is causing inaccurate information to be presented on its reports to OCSE from the PACSES system. Recommendation: We recommend the County develop and adhere to controls to ensure correct information is being inputted and reported on these PACSES reports for accurate reporting. Management Response: The County will implement controls to sufficiently verify the accuracy of the information being input within PACSES in accordance with applicable criteria as outlined by OCSE.

Corrective Action Plan

Finding 2023 -01 Pennsylvania Department of Human Services – Child Support Enforcement – Pennsylvania Automated Child Support Enforcement System (PACSES) Data Reliability Validation Criteria: Per the PACSES Office of Child Support Enforcement (OCSE) 157 Data Reliability Validation:  Line 5 should be reporting children in IV-D cases open at the end of the current federal fiscal year who were born out-of-wedlock;  Line 6 should be reporting children in IV-D cases open during or at the end of the fiscal year with paternity established or acknowledged;  Line 24 should be reporting the total amount of current support due for the fiscal year; and  Line 25 should be reporting the total amount of support distributed and disbursed as current support during the fiscal year. Condition: During the audit, it was determined that several of the PACSES cases sampled from the Line-Item Reports did not match the PACSES case data in the County’s system. Cause: The County is inaccurately inputting case information into PACSES causes cases to be improperly included to be reflected on the Line-Item Reports generated from PACSES. Effect: The County is not in compliance with OCSE-157 requirements. This is causing inaccurate information to be presented on its reports to OCSE from the PACSES system. Recommendation: We recommend the County develop and adhere to controls to ensure correct information is being inputted and reported on these PACSES reports for accurate reporting. Management Response: The County will implement controls to sufficiently verify the accuracy of the information being input within PACSES in accordance with applicable criteria as outlined by OCSE.

Categories

Reporting

Programs in Audit

ALN Program Name Expenditures
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $1.10M
93.563 CHILD SUPPORT SERVICES $476,156
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $133,746
93.659 ADOPTION ASSISTANCE $128,671
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $128,558
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $92,442
93.667 SOCIAL SERVICES BLOCK GRANT $65,577
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $46,411
10.568 EMERGENCY FOOD ASSISTANCE PROGRAM (ADMINISTRATIVE COSTS) $44,668
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $43,950
93.090 GUARDIANSHIP ASSISTANCE $42,616
93.658 FOSTER CARE TITLE IV-E $36,109
16.575 CRIME VICTIM ASSISTANCE $8,107
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $4,809
93.472 TITLE IV-E PREVENTION PROGRAM $3,399
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $1,977
93.778 GRANTS TO STATES FOR MEDICAID $764