Finding Text
Finding No. 2023 009:
Eligibility, Activities Allowed or Unallowed, Allowable Cost (Material Weakness)
Questioned cost: $ 9,473
Federal Agency: U.S. Department of Health and Human Services
AL Number and Title: 93.090 and COVID 19 – 93.090 – Guardianship Assistance
Award Number and Award Year:
2201HIGARD 2022
2301HIGARD 2023
Repeat Finding? Yes
Condition
We selected a non statistical sample of 60 case files which approximated $47,000 in monthly benefit payments, out of a population of approximately 375 case files totaling $3.9 million in annual benefit payments, for testing and noted exceptions in 21 case files as follows:
• 17 case files where the initial or modified guardianship/permanency assistance agreement was missing and therefore did not have any support for the amount of monthly assistance paid.
• Two case files where the “difficulty of care” determination was missing and therefore did not have any support for the assistance amount paid.
• Two case files where we were unable to determine if a child who attained the age of 14 was consulted regarding the kinship guardianship agreement.
• One case file where the State, FBI, and/or child abuse and neglect clearances were missing in the case files.
• One case file where documentation regarding continuation of monthly subsidy payments after the child’s 18th birthday was missing.
Criteria
Pursuant to 42 USC 673(d)(1), an executed kinship guardianship assistance agreement with the prospective relative guardian must include the amount of and any adjustments based on the needs of the child. The “Guardianship/ Permanency Assistance Agreement” (“Agreement”) is the agreement executed with the relative guardian. The Agreement outlines the terms and conditions for the participants and the Department and includes the total amount of assistance payments. The Agreement may be further supplemented due to difficulties in caring for a child as determined by a caseworker on an as needed basis and documented on the “Difficulty of Care” (“DOC”) worksheet. In the event of an increase or decrease to the amount of the assistance payments, the caseworkers are required to execute a revised Agreement.
Pursuant to 42 USC 673(d)(3)(A), a child is eligible when the state agency determines the following:
a) With respect to a child who has attained 14 years of age, the child has been consulted regarding the kinship guardianship arrangement.
b) Eligible for foster care maintenance payments under 42 USC 672 while residing for at least six consecutive months in the home of the prospective relative guardian.
c) Removed from his or her home pursuant to a voluntary placement agreement or as a result of a judicial determination to the effect that continuation in the home would be contrary to the welfare of the child.
Pursuant to 42 USC 673(a)(4)(A), assistance payments must stop for a child who has attained 18 years of age or greater or 21 years of age if the State determines that the child has a mental or physical handicap.
Pursuant to 42 USC 671(a)(20)(c), any relative guardian must satisfactorily have met a criminal records check, including a fingerprint-based check of national crime information databases (as defined in 28 USC 534(e)(3)(A)), and for checks described in 42 USC 671(a)(20)(B) on any relative guardian and any other adult living in the home of any relative guardian, before the relative guardian may receive kinship guardianship assistance payments on behalf of the child.
Effect
Failure to follow the established policies and procedures in place over the application process and determination of assistance amount, represent an instance of noncompliance with the requirements specified above, resulting in questioned costs.
Cause and View of Responsible Officials
Although the Department has established policies and procedures in place over the application process and determination of assistance amount, there was a lack of diligence in complying with the policies and procedures.
Recommendation
We recommend that program management ensure that program personnel are familiar with all grant requirements including compliance with 2 CFR Part 200. Additionally, we recommend that the Department diligently comply with its policies and procedures.