Finding 380912 (2023-007)

Significant Deficiency

Requirement

L

Questioned Costs

-

Year

2023

Accepted

2024-03-18

Audit: 295602

Organization: Carroll County Youth Service Bureau Inc. (MD)

Auditor: Brown Plus

AI Summary

Core Issue: Supporting documentation for federal program reports did not match reported amounts, leading to potential misinformation.
Impacted Requirements: Documentation must be maintained for all reports filed with federal programs, specifically for pass-through entities CRRL/SSA 19-003-A2 and CRRL/FIA 23-002.
Recommended Follow-Up: Ensure all supporting documents are kept and accurately reflect any data changes; maintain records of data extraction methods.

Finding Text

Criteria: Supporting documentation must be maintained for all reports required to be filed for federal programs and should match the reported amounts. Condition: Supporting documentation did not match the reported amounts for reports required to be filed with the Commissioners of Carroll County (pass-through entity ID #CRRL/SSA 19-003-A2). Supporting documentation was not maintained for reports required to be filed with the Carroll County Department of Social Services (passthrough entity ID #CRRL/FIA 23-002). Cause: Internal changes were made to data and not updated on the report sent to the County Commissioners (pass-through entity ID #CRRL/SSA 19-003-A2). Data is entered into the Organization’s software by program employees and is accumulated and reported quarterly to the County Department of Social Services (pass-through entity ID #CRRL/FIA 23-002). The employees preparing reports do not always save the data that was extracted for the report and the data was unable to be replicated during testing. Effect or Potential Effect: Misinformation presented to the federal government may lead to federal inquires of those charged with governance. Context: The programmatic reports selected for testing (two quarterly reports) for both grants under the federal program, did not have supporting documentation for key line items. The grant with the Commissioners of Carroll County (pass-through entity ID #CRRL/SSA 19-003-A2) had two key line items on the Quarter 2 report where support did not match the reported amounts. The Carroll County Department of Social Services reports did not have supporting documentation for five out of eight key line items on both quarters tested (pass-through entity ID #CRRL/FIA 23-002). Recommendation: The Organization should maintain any and all support utilized in the preparation of federal programs and ensure that any modifications made are reflected in the reports. Documentation of the methods used to extract client data should also be maintained. Views of Responsible Official(s) and Planned Corrective Actions: See corrective action plan.

Corrective Action Plan

CCYSB will ensure that all documentation regarding a federal program is properly collected, stored, and verified on a quarterly basis. We will also ensure that once verified, the information submitted in any report will not contain any discrepancies from that which was verified and that we have all the necessary supporting documentation to justify the reporting.

Programs in Audit

ALN	Program Name	Expenditures
21.027	Coronavirus State and Local Fiscal Recovery Funds	$288,985
93.556	Promoting Safe and Stable Families	$83,044
14.228	Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii	$32,800
93.558	Temporary Assistance for Needy Families	$24,950
93.104	Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed)	$13,119

Finding 380912 (2023-007)

AI Summary

Finding Text

Corrective Action Plan

Categories

Other Findings in this Audit

Programs in Audit