Finding 635511 (2022-004)

Significant Deficiency
Requirement
C
Questioned Costs
-
Year
2022
Accepted
2023-03-13

AI Summary

  • Core Issue: Lack of documented review for disbursement authorizations could result in unauthorized payments.
  • Impacted Requirements: Compliance with financial controls for the Child Care and Development Block Grant.
  • Recommended Follow-Up: Implement procedures to ensure all disbursements have documented authorization before payment.

Finding Text

Department of Health and Human Services Significant Deficiency Assistance Listing 93.575 Child Care and Development Block Grant; Grant Period - Years Ended September 30, 2021 and 2022 Significant Deficiency. As discussed at Finding 2022-001, instances were noted where there was no indication of supporting documentation review by a designated individual prior to signing of check or authorizing electronic payment for disbursements. Failure to provide authorization may lead to unauthorized or misclassified disbursements. Procedures should be implemented to require documented authorization of disbursements. Total - Department of Health and Human Services Questioned Costs $ -0-

Categories

Significant Deficiency

Other Findings in this Audit

  • 59069 2022-004
    Significant Deficiency
  • 59070 2022-005
    Significant Deficiency
  • 59071 2022-006
    Significant Deficiency
  • 59072 2022-007
    -
  • 635512 2022-005
    Significant Deficiency
  • 635513 2022-006
    Significant Deficiency
  • 635514 2022-007
    -

Programs in Audit

ALN Program Name Expenditures
93.575 Child Care and Development Block Grant-Child Care Certificate Program $783,946
93.575 Ccdf - Arp Stabilization Funds $327,364
10.558 Child & Adult Care Food Program $128,378