Finding 30264 (2022-002)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-01-29

AI Summary

  • Core Issue: Inadequate documentation for employee health and safety training and timesheets, risking noncompliance with federal requirements.
  • Impacted Requirements: All childcare providers must complete specific health and safety training and maintain proper records to support grant expenditures.
  • Recommended Follow-Up: Establish a centralized tracking system for training certificates and implement procedures to back up employee timesheets to prevent data loss.

Finding Text

Federal Program: CCDF Cluster: AL# 93.575 - Child Care and Development Block Grant AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF U.S. Department of Health and Human Services SIGNIFICANT DEFICIENCY NONCOMPLIANCE Special Tests and Provisions Criteria: The federal award requires the Organization to ensure that all childcare providers who have direct responsibility for the care and oversight of children, including center administrators, to complete health and safety training that meets 11 specific requirements. In addition, these providers must participate in annual training appropriate to job responsibilities. The federal award also requires supporting documentation be prepared and retained within the employees? files to support expenditures charged to the grants. Condition: Documentation for employee timesheets and health and safety training certificates was not consistently retained for all employees. Effect: Noncompliance with the health and safety training requirements of the federal award could subject the Organization to the risk of suspension of funding. Missing timesheets for hours charged to the grant could result in questioned costs. Cause: Employee health and safety training requirements are being tracked and maintained at individual childcare centers by the direct services department. A formal centralized system for tracking and maintaining employee health and safety training requirements has not been implemented. Additionally, during the year ended June 30, 2022, the Organization transitioned between payroll service providers resulting in the loss of employment records for some employees whose service was terminated prior to the conversion. Context: We tested 15 out of 115 employees who serve children receiving subsidies. We noted three instances in which employees? files were missing required health and safety training certificates. We tested 30 employee timesheet files noting two instances of terminated employee timesheet records being incomplete. Recommendation: Develop a formal system for tracking employee health and safety training and maintaining those certificates at the facility where the employee works and within their permanent employee file. Additionally, procedures should be implemented to retain backups of employee timesheets to prevent the loss of data. Views of Responsible Officials and Planned Corrective Actions: Management of the Organization agrees with this finding and will adhere to the Corrective Action Plan.

Corrective Action Plan

Federal Program: CCDF Cluster: AL# 93.575 - Child Care and Development Block Grant AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF U.S. Department of Health and Human Services SIGNIFICANT DEFICIENCY NONCOMPLIANCE Special Tests and Provisions Corrective Action: ?Upon hire and through the SWCDC onboarding process for new child care center employees, Center Directors will review the attached Health and Safety Training document as part of the orientation process. Tablets are available for those individuals who do not have access to laptops. ?New teachers will be directed to contact the Learning and Development Director with questions upon registration to SWCDC?s online training system which holds all required Health and Safety Trainings and is approved by NC DCDEE. All courses are approved by DCDEE, meet hourly requirements and are CEU worthy. Electronic certificates are submitted to the individual electronically through a personal email address. The following link is a list of Health and Safety courses: H&S Training Course List ?Upon completion of Health and Safety courses, the employee will document their completion on the appropriate SWCDC orientation documentation, and submit to the Center Director via email. ?The Center Director will be responsible for ensuring receipt of the certificate, maintain in the staff file, and then document accordingly for annual compliance monitoring. ?As onboarding continues for the new employee, periodic monitoring from Direct Services Manager, Child Care Resource and Referral, and other identified individuals will review staff files and monitor timely completion and compliance for Health and Safety Trainings. We have hired a position into Workforce Development to provide this service and serve as a resource to our Center Directors. This individual will do spot checks for these trainings on-site. ?For those child care center employees who maintain in good standing with successful completion of Health and Safety Trainings, he/she will be eligible for incentive based awards quarterly. Such as: quarterly drawing for classroom supplies, gift cards, self-care resources, etc. ?For those child care center employees who are challenged with successful completion, those individuals will be targeted to create an action plan to meet the requirements. Resulting in opportunities to discuss technology needs, limitations or content area concerns, or other areas of concern that administration may be unaware of at the time of hire. ?SWCDC created Orientation Notebooks for each center director. These notebooks contain all SWCDC documents needed for successful onboarding and training for new staff. These notebooks contain the updated forms attached. During orientation, new center staff are now required to create an online learning account through ON24, which SWCDC manages. This training account gives new staff access to the H&S trainings they need, as well as, provides additional resources and access to other trainings not owned by SWCDC to complete the H&S requirements as well. ?SWCDC Hired a Fidelity Coach through Workforce Development. While this is a new position for SWCDC, part of her job duties will be to randomly check employee files for H&S training completion. These random checks will be in conjunction with each center?s annual compliance visit. Completion Date: January 19, 2023

Categories

Matching / Level of Effort / Earmarking Special Tests & Provisions Procurement, Suspension & Debarment Significant Deficiency

Other Findings in this Audit

  • 30265 2022-002
    Significant Deficiency Repeat
  • 30266 2022-002
    Significant Deficiency Repeat
  • 30267 2022-002
    Significant Deficiency Repeat
  • 30268 2022-002
    Significant Deficiency Repeat
  • 30269 2022-002
    Significant Deficiency Repeat
  • 30270 2022-002
    Significant Deficiency Repeat
  • 30271 2022-002
    Significant Deficiency Repeat
  • 30272 2022-002
    Significant Deficiency Repeat
  • 30273 2022-002
    Significant Deficiency Repeat
  • 30274 2022-002
    Significant Deficiency Repeat
  • 30275 2022-002
    Significant Deficiency Repeat
  • 30276 2022-002
    Significant Deficiency Repeat
  • 606706 2022-002
    Significant Deficiency Repeat
  • 606707 2022-002
    Significant Deficiency Repeat
  • 606708 2022-002
    Significant Deficiency Repeat
  • 606709 2022-002
    Significant Deficiency Repeat
  • 606710 2022-002
    Significant Deficiency Repeat
  • 606711 2022-002
    Significant Deficiency Repeat
  • 606712 2022-002
    Significant Deficiency Repeat
  • 606713 2022-002
    Significant Deficiency Repeat
  • 606714 2022-002
    Significant Deficiency Repeat
  • 606715 2022-002
    Significant Deficiency Repeat
  • 606716 2022-002
    Significant Deficiency Repeat
  • 606717 2022-002
    Significant Deficiency Repeat
  • 606718 2022-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $365,922
10.558 Child and Adult Care Food Program $205,324
93.575 Covid-19 - Child Care and Development Block Grant $187,314
93.556 Promoting Safe and Stable Families $108,993
93.575 Child Care and Development Block Grant $80,000
93.645 Stephanie Tubbs Jones Child Welfare Services Program $7,000
93.669 Child Abuse and Neglect State Grants $7,000