Finding Text
Federal Program: CCDF Cluster: AL# 93.575 - Child Care and Development Block Grant AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF U.S. Department of Health and Human Services SIGNIFICANT DEFICIENCY NONCOMPLIANCE Special Tests and Provisions Criteria: The federal award requires the Organization to ensure that all childcare providers who have direct responsibility for the care and oversight of children, including center administrators, to complete health and safety training that meets 11 specific requirements. In addition, these providers must participate in annual training appropriate to job responsibilities. The federal award also requires supporting documentation be prepared and retained within the employees? files to support expenditures charged to the grants. Condition: Documentation for employee timesheets and health and safety training certificates was not consistently retained for all employees. Effect: Noncompliance with the health and safety training requirements of the federal award could subject the Organization to the risk of suspension of funding. Missing timesheets for hours charged to the grant could result in questioned costs. Cause: Employee health and safety training requirements are being tracked and maintained at individual childcare centers by the direct services department. A formal centralized system for tracking and maintaining employee health and safety training requirements has not been implemented. Additionally, during the year ended June 30, 2022, the Organization transitioned between payroll service providers resulting in the loss of employment records for some employees whose service was terminated prior to the conversion. Context: We tested 15 out of 115 employees who serve children receiving subsidies. We noted three instances in which employees? files were missing required health and safety training certificates. We tested 30 employee timesheet files noting two instances of terminated employee timesheet records being incomplete. Recommendation: Develop a formal system for tracking employee health and safety training and maintaining those certificates at the facility where the employee works and within their permanent employee file. Additionally, procedures should be implemented to retain backups of employee timesheets to prevent the loss of data. Views of Responsible Officials and Planned Corrective Actions: Management of the Organization agrees with this finding and will adhere to the Corrective Action Plan.