Finding 613954 (2022-007)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2023-09-28
Audit: 29504
Organization: County of Delaware (PA)

AI Summary

  • Core Issue: Missing court orders and records for adoption assistance eligibility files due to turnover in the County CYS department.
  • Impacted Requirements: Compliance with Title IV-E eligibility and documentation standards for adoption assistance programs.
  • Recommended Follow-Up: Implement a file checklist for completeness, train staff on record-keeping, and ensure ongoing review and digitization of records.

Finding Text

Criteria: Title IV-E states that children who receive Placement Maintenance, Adoption Assistance, or Subsidized Permanent Legal Custodianship must meet specific eligibility and reimbursability requirements. The county program should have the eligibility requirements for the applicable special grants (Title IV-E State Plan, Title IV-A State Plan Amendment; TANF State Plan; PA Code, Chapter 3140.101-113 and 3140.201-202). Condition/Context: For two of the twenty-five eligibility files reviewed a court order for adoption could not be located. For one of the twenty-five eligibility files reviewed records of the terminated parental rights could not be located. Cause: Turnover in the County Children and Youth Services (CYS) department resulted in inconsistencies in file maintenance and lack of review of adoption assistance file records. This resulted in an incomplete record for the selections tested. Effect: Incomplete records or unavailable records for adoption assistance recipients. Questioned Costs: There are no questioned costs associated with this finding. This is not a statistically valid sample. Recommendation: The County CYS should implement a file checklist to ensure copies of all Adoption Assistance recipients are complete. Program directors should review the file checklist and compare to the file when determination of eligibility is complete. Checklists should be signed and dated to ensure the approvals are completed. Staff should be trained on eligibility file record requirements and use of checklists to ensure consistent application of the policies. Views of Responsible Officials and Planned Corrective Actions: Starting in February 2023, the County Human Services Department hired a consultant that is completing an internal reconciliation of and review of all 2022-2023 records. Adoption file requirements and checklists have been implemented by the consultant to ensure consistent and complete files. The County CYS office will implement the checklists and policies of the consultant in file management. In addition, action is being taken to digitize all records for active adoption assistance recipients to ensure access is maintained and changes to Adoption Assistance files are kept updated.

Categories

Student Financial Aid Eligibility Internal Control / Segregation of Duties

Other Findings in this Audit

  • 37497 2022-009
    Significant Deficiency
  • 37498 2022-009
    Significant Deficiency
  • 37499 2022-009
    Significant Deficiency
  • 37500 2022-009
    Significant Deficiency
  • 37501 2022-009
    Significant Deficiency
  • 37502 2022-009
    Significant Deficiency
  • 37503 2022-004
    Significant Deficiency
  • 37504 2022-005
    Material Weakness
  • 37505 2022-006
    Material Weakness
  • 37506 2022-009
    Significant Deficiency
  • 37507 2022-009
    Significant Deficiency
  • 37508 2022-009
    Significant Deficiency
  • 37509 2022-009
    Significant Deficiency
  • 37510 2022-009
    Significant Deficiency
  • 37511 2022-003
    Significant Deficiency Repeat
  • 37512 2022-007
    Significant Deficiency
  • 37513 2022-009
    Significant Deficiency
  • 37514 2022-008
    Material Weakness
  • 37515 2022-008
    Material Weakness
  • 37516 2022-009
    Significant Deficiency
  • 37517 2022-003
    Significant Deficiency Repeat
  • 37518 2022-009
    Significant Deficiency
  • 37519 2022-009
    Significant Deficiency
  • 37520 2022-009
    Significant Deficiency
  • 37521 2022-009
    Significant Deficiency
  • 613939 2022-009
    Significant Deficiency
  • 613940 2022-009
    Significant Deficiency
  • 613941 2022-009
    Significant Deficiency
  • 613942 2022-009
    Significant Deficiency
  • 613943 2022-009
    Significant Deficiency
  • 613944 2022-009
    Significant Deficiency
  • 613945 2022-004
    Significant Deficiency
  • 613946 2022-005
    Material Weakness
  • 613947 2022-006
    Material Weakness
  • 613948 2022-009
    Significant Deficiency
  • 613949 2022-009
    Significant Deficiency
  • 613950 2022-009
    Significant Deficiency
  • 613951 2022-009
    Significant Deficiency
  • 613952 2022-009
    Significant Deficiency
  • 613953 2022-003
    Significant Deficiency Repeat
  • 613955 2022-009
    Significant Deficiency
  • 613956 2022-008
    Material Weakness
  • 613957 2022-008
    Material Weakness
  • 613958 2022-009
    Significant Deficiency
  • 613959 2022-003
    Significant Deficiency Repeat
  • 613960 2022-009
    Significant Deficiency
  • 613961 2022-009
    Significant Deficiency
  • 613962 2022-009
    Significant Deficiency
  • 613963 2022-009
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.575 Child Care and Development Block Grant $40.21M
21.023 Emergency Rental Assistance Program $19.78M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $8.96M
20.205 Highway Planning and Construction $7.64M
93.563 Child Support Enforcement $5.63M
14.218 Community Development Block Grants/entitlement Grants $5.31M
93.658 Foster Care_title IV-E $5.22M
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.85M
93.659 Adoption Assistance $3.62M
14.239 Home Investment Partnerships Program $3.60M
93.778 Medical Assistance Program $3.20M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $2.04M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1.98M
17.259 Wia Youth Activities $1.34M
17.258 Wia Adult Program $1.27M
17.278 Wia Dislocated Worker Formula Grants $1.24M
14.231 Emergency Solutions Grant Program $1.22M
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $1.21M
93.788 Opioid Str $1.00M
97.067 Homeland Security Grant Program $913,663
84.181 Special Education-Grants for Infants and Families $902,995
93.558 Temporary Assistance for Needy Families $836,632
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $832,629
93.645 Stephanie Tubbs Jones Child Welfare Services Program $779,759
93.958 Block Grants for Community Mental Health Services $698,724
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $676,074
14.267 Continuum of Care Program $548,548
93.150 Projects for Assistance in Transition From Homelessness (path) $521,586
16.543 Missing Children's Assistance $450,828
93.268 Immunization Cooperative Agreements $351,212
93.667 Social Services Block Grant $331,277
14.238 Shelter Plus Care $296,254
93.052 National Family Caregiver Support, Title Iii, Part E $293,931
94.011 Foster Grandparent Program $269,944
93.090 Guardianship Assistance $259,201
14.241 Housing Opportunities for Persons with Aids $254,407
93.069 Public Health Emergency Preparedness $242,129
14.235 Supportive Housing Program $210,834
93.556 Promoting Safe and Stable Families $205,815
93.940 Hiv Prevention Activities_health Department Based $168,705
16.575 Crime Victim Assistance $160,949
14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing $145,799
17.207 Employment Service/wagner-Peyser Funded Activities $128,585
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $126,286
93.053 Nutrition Services Incentive Program $126,047
93.994 Maternal and Child Health Services Block Grant to the States $122,955
10.568 Emergency Food Assistance Program (administrative Costs) $107,865
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $105,358
90.404 2018 Hava Election Security Grants $88,700
20.600 State and Community Highway Safety $83,731
95.001 High Intensity Drug Trafficking Areas Program $81,511
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $70,354
81.042 Weatherization Assistance for Low-Income Persons $66,773
16.738 Edward Byrne Memorial Justice Assistance Grant Program $63,803
17.270 Reintegration of Ex-Offenders $60,906
97.042 Emergency Management Performance Grants $54,991
93.324 State Health Insurance Assistance Program $32,993
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $31,967
17.801 Jobs for Veterans State Grants $26,546
17.285 Apprenticeship USA Grants $26,546
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $25,975
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $23,445
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $23,301
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $15,978
17.245 Trade Adjustment Assistance $14,308
93.071 Medicare Enrollment Assistance Program $12,480
93.569 Community Services Block Grant $9,519
17.225 Unemployment Insurance $8,684
93.889 National Bioterrorism Hospital Preparedness Program $8,316
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $6,438
17.277 Workforce Investment Act (wia) National Emergency Grants $6,218
17.235 Senior Community Service Employment Program $1,000