FAC Explorer

Finding 499011 (2023-001)

Material Weakness
Requirement
E
Questioned Costs
$1
Year
2023
Accepted
2024-09-27
Audit: 321795
Organization: County of Onondaga, New York (NY)
Auditor: Bonadio & CO LLP

AI Summary

  • Core Issue: Adoption assistance payments were not consistently evaluated against the required eligibility checklist, risking non-compliance.
  • Impacted Requirements: Compliance with the Uniform Guidance criteria for adoption assistance eligibility and continued support until age 18 (or 21 for qualifying disabilities).
  • Recommended Follow-up: Strengthen internal controls to ensure all eligibility requirements are met and documented for adoption assistance payments.

Finding Text

U.S. Department of Health and Human Services Pass-through entities: NYS Department of Family Assistance Adoption Assistance 93.659 Onondaga County Department of Social Services Program Year: 2023 Criteria: According to the Uniform Guidance in CFR Part 200, Part IV, Eligibility para. (1) (a), adoption assistance subsidy payments may be paid on behalf of a child only if all of the requirements are met. These requirements are to be evaluated on the LDSS-3912 Adoption Assistance Eligibility Checklist. According to the Uniform Guidance in CFR Part 200, Part IV, Eligibility para. (2) (g), once a child is determined eligible to receive Title IV-E adoption assistance, he or she remains eligible and the subsidy continues until the age of 18 (or 21, if the Title IV-E agency determines that the child has a mental or physical disability which warrants the continuation of assistance). Internal controls should provide reasonable assurance that the County complies with activities allowed or unallowed and eligibility requirements according to the Uniform Guidance.

Corrective Action Plan

The County agrees that reinforcing existing policies and procedures to require caseworkers to cite source documents supporting a child’s disability when determining initial Title IV-E eligibility and continuation of eligibility is necessary and will continue to do so.

Categories

Questioned Costs Student Financial Aid Eligibility Internal Control / Segregation of Duties

Other Findings in this Audit

  • 499007 2023-003
    Material Weakness
  • 499008 2023-003
    Material Weakness
  • 499009 2023-003
    Material Weakness
  • 499010 2023-002
    Material Weakness
  • 1075449 2023-003
    Material Weakness
  • 1075450 2023-003
    Material Weakness
  • 1075451 2023-003
    Material Weakness
  • 1075452 2023-002
    Material Weakness
  • 1075453 2023-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $792.45M
93.558 Temporary Assistance for Needy Families $33.06M
93.575 Child Care and Development Block Grant $32.28M
93.568 Low-Income Home Energy Assistance $16.21M
93.658 Foster Care Title IV-E $8.72M
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $7.36M
93.659 Adoption Assistance $6.22M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $4.32M
93.667 Social Services Block Grant $2.89M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $2.14M
93.567 Refugee and Entrant Assistance Voluntary Agency Programs $2.05M
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $1.84M
20.205 Highway Planning and Construction $1.74M
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $1.72M
93.563 Child Support Services $1.59M
14.900 Lead Hazard Reduction Grant Program $1.39M
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $1.03M
93.926 Healthy Start Initiative $934,617
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $735,139
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $704,565
21.027 Coronavirus State and Local Fiscal Recovery Funds $605,276
93.090 Guardianship Assistance $395,656
93.052 National Family Caregiver Support, Title Iii, Part E $390,709
93.505 Affordable Care Act - Maternal, Infant and Early Childhood Home Visiting Program $331,865
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation�s Health $311,442
93.268 Immunization Cooperative Agreements $267,364
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $264,246
16.564 Crime Laboratory Improvement $260,525
93.747 Elder Abuse Prevention Interventions Program $246,978
93.645 Stephanie Tubbs Jones Child Welfare Services Program $240,746
16.922 Equitable Sharing Program $224,297
93.940 Hiv Prevention Activities Health Department Based $213,189
93.053 Nutrition Services Incentive Program $179,000
14.231 Emergency Solutions Grant Program $160,583
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $86,183
84.181 Special Education-Grants for Infants and Families $83,215
16.609 Project Safe Neighborhoods $79,074
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $58,685
16.738 Edward Byrne Memorial Justice Assistance Grant Program $57,943
93.069 Public Health Emergency Preparedness $40,553
97.042 Emergency Management Performance Grants $33,672
20.600 State and Community Highway Safety $33,040
93.870 Maternal, Infant and Early Childhood Homevisiting Grant Program $31,234
93.136 Injury Prevention and Control Research and State and Community Based Programs $30,727
16.606 State Criminal Alien Assistance Program $24,648
97.067 Homeland Security Grant Program $22,401
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $22,323
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $22,308
16.548 Delinquency Prevention Program $20,925
93.071 Medicare Enrollment Assistance Program $18,167
93.994 Maternal and Child Health Services Block Grant to the States $13,763
84.027 Special Education Grants to States $11,648
93.991 Preventive Health and Health Services Block Grant $10,902
93.779 Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations $8,284
14.239 Home Investment Partnerships Program $5,395
66.032 State Indoor Radon Grants $1,978
16.580 Edward Byrne Memorial State and Local Law Enforcement Assistance Discretionary Grants Program $1,874
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $1,186
16.839 Stop School Violence $-5,818
14.218 Community Development Block Grants/entitlement Grants $-20,720