Finding 500423 (2023-001)

Finding 2023-001: Child Care and Development Block Grant Assistance and COVID-19 - Child Care and Development Block Grant Listing #93.575; Federal Agency: U.S. Department of Health and Human Services Grant Period: Year ended December 31, 2023 Condition/Criteria: The County bases its eligibility determination, in part, on the age of the children in the household who are required to be under the age of 13 (or up to age 19 if incapable of self-care or under court supervision). Cause: The County did not have a process in place to ensure that supporting documentation (birth certificates) were maintained on file to support eligibility determinations. Context: Of the 40 cases selected, 6 of the cases did not have birth certificates to verify the age of the children and whether or not they were eligible. This sample was not statistically valid. Therefore, there are $4,290 of questioned costs associated with this program. Effect: There is no supporting documentation that proves these individuals were eligible to receive benefits under the grant. Therefore, there were $4,290 of costs that are questioned as a result of failing to meet eligibility requirements. This is not considered material to the Child Care and Development Block Grant program. Recommendation: We recommend that the County implement a process to ensure all supporting documentation related to eligibility determinations is maintained on file.