Finding 538680 (2024-004)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-03-27

AI Summary

  • Core Issue: The Agency lacks documentation for supervisory reviews of client case notes, which is essential for effective internal controls.
  • Impacted Requirements: This finding violates 2 CFR § 200.303(a), which mandates documented internal controls over Federal awards.
  • Recommended Follow-Up: Implement a formal supervisory review process with documented sign-offs to ensure compliance and strengthen internal controls.

Finding Text

Finding 2024-004, Documentation of Case Note Review (Assistance Listing 16.575) Criteria: Per 2 CFR § 200.303(a) (Internal Controls). All recipient and subrecipient must establish, document, and maintain effective internal control over the Federal award in compliance with Federal statutes, regulations, and terms and conditions of the Federal award. Condition and Context: The Agency’s maintains client case notes to track the services provided to program participants. These case notes are subject to periodic reviews by a Supervisor. We reviewed 25 samples and noted no documentation the review for any of the samples. Cause: The Agency’s policies for maintaining case notes do not require a sign-off by the Supervisor. Effect: The lack of documented supervisory review weakens internal controls over case note management, increasing the risk of errors, incomplete records, or noncompliance with program requirements. Identification as a Repeat Finding: No. Questioned Costs: None. Recommendation: We recommend that the Agency enhance its policies and procedures for case note management by implementing a formal supervisory review process. This should include a documented sign-off by the supervisor to confirm the review has been completed, ensuring compliance with internal control requirements.

Corrective Action Plan

Finding 2024-004, Documentation of Case Note Review (Assistance Listing 16.575) Persons Responsible Katrina Schermerhorn, Assistant Executive Director, Children, Youth & Family Services Comment: Per 2 CFR § 200.303(a) (Internal Controls). All recipient and subrecipient must establish, document, and maintain effective internal control over the Federal award in compliance with Federal statutes, regulations, and terms and conditions of the Federal award. Response: Intake forms and Case numbers- In accordance with the requirements outlined by OVS, client names must be excluded from all documentation. Instead, client identification will be represented solely by client numbers. To maintain the integrity and accuracy of client information, an internal CVASSP tracking log designated for internal use only will be maintained, containing both client names and their corresponding numbers. The program coordinator will conduct monthly reviews of this log to ensure the information remains accurate and up-to-date. Audit Forms- Client folders undergo rigorous monitoring to maintain high standards of documentation. Each week, the program supervisor conducts a thorough review of all new cases to ensure that all required documentation is accurately completed. Additionally, the program coordinator performs quarterly audits of a random selection of files to assess compliance with the standards set forth by OVS and WJCS. Following established recommendations, a review form will be added to each case record upon completion of the review process. This form will include the date of the review and the signature of the reviewer, providing clear and transparent documentation of compliance efforts. This systematic approach not only enhances accountability but also fosters continuous improvement in case management practices. Estimated Completion Date: 4/1/2025

Categories

Subrecipient Monitoring Internal Control / Segregation of Duties

Other Findings in this Audit

  • 538678 2024-001
    Significant Deficiency
  • 538679 2024-002
    Significant Deficiency Repeat
  • 538681 2024-003
    Significant Deficiency
  • 538682 2024-002
    Significant Deficiency Repeat
  • 538683 2024-002
    Significant Deficiency Repeat
  • 538684 2024-002
    Significant Deficiency Repeat
  • 1115120 2024-001
    Significant Deficiency
  • 1115121 2024-002
    Significant Deficiency Repeat
  • 1115122 2024-004
    Significant Deficiency
  • 1115123 2024-003
    Significant Deficiency
  • 1115124 2024-002
    Significant Deficiency Repeat
  • 1115125 2024-002
    Significant Deficiency Repeat
  • 1115126 2024-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.696 Certified Community Behavioral Health Clinic Expansion Grants $417,192
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $291,221
93.590 Community-Based Child Abuse Prevention Grants $185,100
93.788 Opioid Str $137,663
93.958 Block Grants for Community Mental Health Services $107,227
16.575 Crime Victim Assistance $101,695
84.424 Student Support and Academic Enrichment Program $52,000
93.052 National Family Caregiver Support, Title Iii, Part E $48,047
84.425 Education Stabilization Fund $30,000
84.027 Special Education Grants to States $16,000
84.287 Twenty-First Century Community Learning Centers $13,969
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $8,964
93.667 Social Services Block Grant $7,787