Finding 1228840 (2024-003)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2024
Accepted
2026-09-04
Audit: 410425
Organization: County of Tuolumne (CA)

AI Summary

  • Core Issue: The County failed to keep required documentation of background checks for adoptive parents, affecting compliance with federal eligibility criteria.
  • Impacted Requirements: Noncompliance with 42 USC 671 (A) regarding criminal record checks could lead to unallowable assistance payments.
  • Recommended Follow-Up: Update policies to ensure complete case records, including a checklist for case workers to verify all necessary documents are included.

Finding Text

Reference Number: 2024-003 Federal Program Title: Adoption Assistance Federal Assistance Listing Number: 93.659 Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: California Department of Social Services Federal Award Number and Year: N/A Name of County Department: Health and Human Services Category of Finding: Eligibility Material Noncompliance and Material Weakness Criteria 42 USC 671 (A) Requisite features of a State plan • (20)(A) unless an election provided for in subparagraph (B) is made with respect to the State, provides procedures for criminal records checks for any prospective foster or adoptive parent before the foster or adoptive parent may be finally approved for placement of a child on whose behalf foster care maintenance payments or adoption assistance payments are to be made under the State plan under this part, including procedures requiring that- • (i) in any case in which a record check reveals a felony conviction for child abuse or neglect, for spousal abuse, for a crime against children (including child pornography), or for a crime involving violence, including rape, sexual assault, or homicide, but not including other physical assault or battery, if a State finds that a court of competent jurisdiction has determined that the felony was committed at any time, such final approval shall not be granted; and • (ii) in any case in which a record check reveals a felony conviction for physical assault, battery, or a drug-related offense, if a State finds that a court of competent jurisdiction has determined that the felony was committed within the past 5 years, such final approval shall not be granted; Condition During our audit of the Adoption Assistance program, we noted that the County was not maintaining documentation of the required background check performed on the adopting party within the case records. In 21 of 25 sampled case files, documentation for the required background check was not present in the case file. Cause Due to staffing limitations, the County has contracted adoption case management services to a vendor, which would then provide the County with a final case record for retention. Those case records did not include documentary evidence that the background check of the adopting party was performed. The County was unaware that the case records were required to maintain evidence of the background check and did not verify that the case records provided by the vendor were complete. Effect Failure to maintain complete and accurate case files may result in assistance payments made to the individuals to be considered unallowable. Questioned Costs Total assistance payments for the individuals whose case records were identified as missing background check documentation was $914,420 for FY23-24. Context Total adoption assistance payments for FY23-24 were $2,297,776. The sample was not a statistically valid sample. Recommendation We recommend the County research the program requirements for record retention and ensure policies and procedures are updated so that case records are maintained are in compliance for all individuals receiving adoption assistance payments, possibly including a checklist for case workers to ensure all required documents are within a case record files during finalization.

Corrective Action Plan

1. Person Responsible: County Auditor-Controller 2. Corrective Action Plan: The County agrees with the finding and recommendation. The County Auditor’s office will work with department heads to update policies and procedures to ensure record retention is in compliance for all individuals receiving adoption assistance payments. 3. Anticipated Implementation date: June 30, 2027

Categories

Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility Material Weakness

Other Findings in this Audit

  • 1228839 2024-002
    Material Weakness Repeat
  • 1228841 2024-004
    Material Weakness Repeat
  • 1228842 2024-004
    Material Weakness Repeat
  • 1228843 2024-005
    Material Weakness Repeat
  • 1228844 2024-005
    Material Weakness Repeat
  • 1228845 2024-005
    Material Weakness Repeat
  • 1228846 2024-005
    Material Weakness Repeat
  • 1228847 2024-005
    Material Weakness Repeat
  • 1228848 2024-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $3.30M
97.083 STAFFING FOR ADEQUATE FIRE AND EMERGENCY RESPONSE (SAFER) $3.19M
15.226 PAYMENTS IN LIEU OF TAXES $3.13M
93.659 ADOPTION ASSISTANCE $2.50M
93.658 FOSTER CARE TITLE IV-E $2.46M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $2.07M
21.032 LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND $1.56M
93.778 GRANTS TO STATES FOR MEDICAID $1.31M
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $755,596
10.580 SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM, PROCESS AND TECHNOLOGY IMPROVEMENT GRANTS $620,691
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $330,311
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $321,741
93.669 CHILD ABUSE AND NEGLECT STATE GRANTS $317,172
16.575 CRIME VICTIM ASSISTANCE $254,170
93.667 SOCIAL SERVICES BLOCK GRANT $147,772
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $131,188
93.665 EMERGENCY GRANTS TO ADDRESS MENTAL AND SUBSTANCE USE DISORDERS DURING COVID-19 $115,714
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $113,190
97.067 HOMELAND SECURITY GRANT PROGRAM $97,150
20.205 HIGHWAY PLANNING AND CONSTRUCTION $85,006
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $84,221
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $82,220
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $71,302
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $55,905
93.421 STRENGTHENING PUBLIC HEALTH SYSTEMS AND SERVICES THROUGH NATIONAL PARTNERSHIPS TO IMPROVE AND PROTECT THE NATION€™S HEALTH $50,000
93.889 NATIONAL BIOTERRORISM HOSPITAL PREPAREDNESS PROGRAM $47,158
14.272 NATIONAL DISASTER RESILIENCE COMPETITION $44,753
93.197 CHILDHOOD LEAD POISONING PREVENTION PROJECTS, STATE AND LOCAL CHILDHOOD LEAD POISONING PREVENTION AND SURVEILLANCE OF BLOOD LEAD LEVELS IN CHILDREN $44,473
93.090 GUARDIANSHIP ASSISTANCE $35,720
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $22,602
10.720 INFRASTRUCTURE INVESTMENT AND JOBS ACT COMMUNITY WILDFIRE DEFENSE GRANTS $22,360
10.664 COOPERATIVE FORESTRY ASSISTANCE $19,938
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $16,039
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $15,522
93.747 ELDER ABUSE PREVENTION INTERVENTIONS PROGRAM $11,094
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $10,433
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $7,500
16.606 STATE CRIMINAL ALIEN ASSISTANCE PROGRAM $6,040
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $528
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $379
97.039 HAZARD MITIGATION GRANT $-274