Finding Text
Finding 2022-003 Federal Agency: U.S. Department of Health and Human Services Federal Program: Foster Care - Title IV-E; Adoption Assistance ALNs: #93.658 and #93.659 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Repeat Finding: No CRITERIA: Title 2 U.S. Code of Federal Regulations Section 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. CONDITION: The has established a policy that all social workers are responsible for ensuring all requirements are met and that appropriate documentation is maintained. Supervisors are required to perform reviews to ensure case workers are following guidelines and are required to review and approve files prior to enrollment. During our testing of controls over eligibility, we sampled 25 case files for FY22 and noted the following: - 1 instance in which the case file contained no support documents, child aged out of system in FY22. - 1 instance in which the case file did not contain evidence to support that the NC Child Abuse and Neglect registry check was complete, nor the Responsible Individual?s List check. - 1 instance in which the Supervisor?s approval was not evident and the child?s residency as a U.S. Citizen or qualified alien could not be supported. CONTEXT: Out of 25 case files reviewed, we tested completeness of the support documents associated with the files. The deficiencies above were noted in 3 of the 25 files tested. QUESTIONED COSTS: None noted. CAUSE: The County did not follow its policy to ensure appropriate documentation is maintained. EFFECTS: Incomplete case files or case files that do not adhere to the County's policies or procedures increases the risk that the County could provide services to individuals not eligible to receive such services or that eligible individuals could be denied benefits. RECOMMENDATIONS: We recommend the County adhere to its policy to review cases and ensure appropriate documentation is maintained for all cases. VIEWS of RESPONSIBLE OFFICIALS: Management agrees with the finding.