| Medical Assistance Program |
Health Care Services does not ensure management collects and verifies the completeness of the subrecipient’s U.S. Office of Management and Budget (OMB) Circular A-133 audit reports nor ensure it issues management decisions within six months of the State’s receipt of the audit reports. |
2005-06 |
| Fully corrected. Health Care Services maintains an annual list of counties and local government agency subrecipients subject to OMB Circular A-133 to ensure all required reports are received and logged in timely and verified for completeness. Formal written procedures have been developed to ensure management decisions are issued within six months of the State's receipt of the A-133 audit report. |
173 |
| Adoption Assistance |
Social Services did not comply with either of the suspension and debarment requirements included in the Administration for Children and Families (ACF) grants’ terms and conditions. Social Services did not adequately notify the counties of the suspension and debarment terms articulated in the terms and conditions. Social Services did not consult the federal Excluded Parties List System (EPLS) prior to disbursing funds to the counties. |
2006-07 |
| Partially corrected. Social Services will be issuing an annual County Fiscal Letter (CFL) that will address the suspension and debarment requirements and procedures for sub-recipients of federal funds. Prior to releasing the proposed CFL, Social Services will ensure the definitions used by the federal government in the U.S. Office of Management and Budget (OMB) Circular A-133 for recipients and vendors are understood and correctly applied to Social Services’ business partners. |
118 |
| Adoption Assistance |
Social Services did not identify federal award information, such as the Catalog of Federal Domestic Assistance (CFDA) title and number, when issuing subawards to the counties for the programs listed above, excluding the Refugee Program. Additionally, Social Services does not send any notification to the counties regarding their subawards for the administrative expenses and the assistance payments they make to program beneficiaries. Further, Social Services did not provide all of the required federal award information in its contracts with its noncounty subrecipients. |
2006-07 |
| Partially corrected. Social Services will release an annual County Fiscal Letter that will provide the counties with the CFDA number as well as the federal grant terms and conditions, instructions for meeting the suspension and debarment requirements, and other applicable instructions from U.S. Office of Management and Budget (OMB) Circular A-133. |
170 |
| Adoption Assistance |
Social Services lacks adequate policies and procedures to ensure it issues management decisions on audit findings within six months after the State receives the counties’ U.S. Office of Management and Budget (OMB) Circular A-133 audit reports. Social Services did not take any action, including imposing sanctions, for two of the three counties that continue to either be unwilling or unable to have an audit conducted and submitted to the State Controller’s Office (SCO) in a timely manner in accordance with OMB Circular A-133. |
2006-07 |
| Partially corrected. Social Services is currently implementing the corrective action plan. By the end of 2009, Social Services will organize the Single County Audit information from the previous two years, develop a tracking system for the corrective action plans, update and organize the desk procedures, and establish appropriate OMB A-133 implementation policies and procedures. Additionally, the SCO is working with all state agencies to determine the subject of audit finding resolution decisions and the six month time frame for which these resolutions are due. |
173 |
| Child Welfare Services- State Grants |
Social Services did not comply with either of the suspension and debarment requirements included in the Administration for Children and Families (ACF) grants’ terms and conditions. Social Services did not adequately notify the counties of the suspension and debarment terms articulated in the terms and conditions. Social Services did not consult the federal Excluded Parties List System (EPLS) prior to disbursing funds to the counties. |
2006-07 |
| Partially corrected. Social Services will be issuing an annual County Fiscal Letter (CFL) that will address the suspension and debarment requirements and procedures for sub-recipients of federal funds. Prior to releasing the proposed CFL, Social Services will ensure the definitions used by the federal government in the U.S. Office of Management and Budget (OMB) Circular A-133 for recipients and vendors are understood and correctly applied to Social Services’ business partners. |
118 |
| Child Welfare Services- State Grants |
Social Services did not identify federal award information, such as the Catalog of Federal Domestic Assistance (CFDA) title and number, when issuing subawards to the counties for the programs listed above, excluding the Refugee Program. Additionally, Social Services does not send any notification to the counties regarding their subawards for the administrative expenses and the assistance payments they make to program beneficiaries. Further, Social Services did not provide all of the required federal award information in its contracts with its noncounty subrecipients. |
2006-07 |
| Partially corrected. Social Services will release an annual County Fiscal Letter that will provide the counties with the CFDA number as well as the federal grant terms and conditions, instructions for meeting the suspension and debarment requirements, and other applicable instructions from U.S. Office of Management and Budget (OMB) Circular A-133. |
170 |
| Foster Care--Title IV-E |
Social Services did not comply with either of the suspension and debarment requirements included in the Administration for Children and Families (ACF) grants’ terms and conditions. Social Services did not adequately notify the counties of the suspension and debarment terms articulated in the terms and conditions. Social Services did not consult the federal Excluded Parties List System (EPLS) prior to disbursing funds to the counties. |
2006-07 |
| Partially corrected. Social Services will be issuing an annual County Fiscal Letter (CFL) that will address the suspension and debarment requirements and procedures for sub-recipients of federal funds. Prior to releasing the proposed CFL, Social Services will ensure the definitions used by the federal government in the U.S. Office of Management and Budget (OMB) Circular A-133 for recipients and vendors are understood and correctly applied to Social Services’ business partners. |
118 |
| Foster Care--Title IV-E |
Social Services did not identify federal award information, such as the Catalog of Federal Domestic Assistance (CFDA) title and number, when issuing subawards to the counties for the programs listed above, excluding the Refugee Program. Additionally, Social Services does not send any notification to the counties regarding their subawards for the administrative expenses and the assistance payments they make to program beneficiaries. Further, Social Services did not provide all of the required federal award information in its contracts with its noncounty subrecipients. |
2006-07 |
| Partially corrected. Social Services will release an annual County Fiscal Letter that will provide the counties with the CFDA number as well as the federal grant terms and conditions, instructions for meeting the suspension and debarment requirements, and other applicable instructions from U.S. Office of Management and Budget (OMB) Circular A-133. |
170 |
| Foster Care--Title IV-E |
Social Services lacks adequate policies and procedures to ensure it issues management decisions on audit findings within six months after the State receives the counties’ U.S. Office of Management and Budget (OMB) Circular A-133 audit reports. Social Services did not take any action, including imposing sanctions, for two of the three counties that continue to either be unwilling or unable to have an audit conducted and submitted to the State Controller’s Office (SCO) in a timely manner in accordance with OMB Circular A-133. |
2006-07 |
| Partially corrected. Social Services is currently implementing the corrective action plan. By the end of 2009, Social Services will organize the Single County Audit information from the previous two years, develop a tracking system for the corrective action plans, update and organize the desk procedures, and establish appropriate OMB A-133 implementation policies and procedures. Additionally, the SCO is working with all state agencies to determine the subject of audit finding resolution decisions and the six month time frame for which these resolutions are due. |
173 |
| Promoting Safe and Stable Families |
Social Services did not comply with either of the suspension and debarment requirements included in the Administration for Children and Families (ACF) grants' terms and conditions. Further, the Social Services staff did not consult the federal Excluded Parties List System (EPLS) website prior to issuing subawards or contracts to noncounty subrecipients as required by the ACF terms and conditions. |
2006-07 |
| Fully corrected. Social Services added the need to consult the EPLS website prior to entering into a contract to its contract checklist for all contracts. Additionally, Social Services has modified its suspension and debarment certification language to eliminate the monetary threshold and incorporate the appropriate language to address the suspension and debarment clearance requirement for any subcontractor. |
118 |
| Promoting Safe and Stable Families |
Social Services did not comply with either of the suspension and debarment requirements included in the Administration for Children and Families (ACF) grants’ terms and conditions. Social Services did not adequately notify the counties of the suspension and debarment terms articulated in the terms and conditions. Social Services did not consult the federal Excluded Parties List System (EPLS) prior to disbursing funds to the counties. |
2006-07 |
| Fully corrected. Social Services added the need to consult the EPLS website prior to entering into a contract to its contract checklist for all contracts. Additionally, Social Services has modified its suspension and debarment certification language to eliminate the monetary threshold and incorporate the appropriate language to address the suspension and debarment clearance requirement for any subcontractor. |
120 |
| Promoting Safe and Stable Families |
Social Services did not have processes and procedures to ensure its noncounty subrecipients have met the U.S. Office of Management and Budget (OMB) Circular A-133 audit requirements. Specifically, Social Services did not have a process in place to collect and review the OMB Circular A-133 audits, nor to ensure it issues management decisions within six months after receiving the audit. |
2006-07 |
| Fully corrected. New policies and procedures have been implemented and continue to be modified as needs are identified. |
135 |
| Promoting Safe and Stable Families |
Social Services did not identify federal award information, such as the Catalog of Federal Domestic Assistance (CFDA) title and number, when issuing subawards to the counties for the programs listed above, excluding the Refugee Program. Additionally, Social Services does not send any notification to the counties regarding their subawards for the administrative expenses and the assistance payments they make to program beneficiaries. Further, Social Services did not provide all of the required federal award information in its contracts with its noncounty subrecipients. |
2006-07 |
| Partially corrected. Social Services will release an annual County Fiscal Letter that will provide the counties with the CFDA number as well as the federal grant terms and conditions, instructions for meeting the suspension and debarment requirements, and other applicable instructions from U.S. Office of Management and Budget (OMB) Circular A-133. |
170 |
| Refugee and Entrant Assistance- State Administered Programs |
Social Services did not comply with either of the suspension and debarment requirements included in the Administration for Children and Families (ACF) grants' terms and conditions. Further, the Social Services staff did not consult the federal Excluded Parties List System (EPLS) website prior to issuing subawards or contracts to noncounty subrecipients as required by the ACF terms and conditions. |
2006-07 |
| Fully corrected. Social Services added the need to consult the EPLS website prior to entering into a contract to its contract checklist for all contracts. Additionally, Social Services has modified its suspension and debarment certification language to eliminate the monetary threshold and incorporate the appropriate language to address the suspension and debarment clearance requirement for any subcontractor. |
118 |
| Refugee and Entrant Assistance- State Administered Programs |
Social Services did not comply with either of the suspension and debarment requirements included in the Administration for Children and Families (ACF) grants’ terms and conditions. Social Services did not adequately notify the counties of the suspension and debarment terms articulated in the terms and conditions. Social Services did not consult the federal Excluded Parties List System (EPLS) prior to disbursing funds to the counties. |
2006-07 |
| Fully corrected. Social Services added the need to consult the EPLS website prior to entering into a contract to its contract checklist for all contracts. Additionally, Social Services has modified its suspension and debarment certification language to eliminate the monetary threshold and incorporate the appropriate language to address the suspension and debarment clearance requirement for any subcontractor. |
120 |
| Refugee and Entrant Assistance- State Administered Programs |
Social Services did not identify federal award information, such as the Catalog of Federal Domestic Assistance (CFDA) title and number, when issuing subawards to the counties for the programs listed above, excluding the Refugee Program. Additionally, Social Services does not send any notification to the counties regarding their subawards for the administrative expenses and the assistance payments they make to program beneficiaries. Further, Social Services did not provide all of the required federal award information in its contracts with its noncounty subrecipients. |
2006-07 |
| Partially corrected. Social Services will release an annual County Fiscal Letter that will provide the counties with the CFDA number as well as the federal grant terms and conditions, instructions for meeting the suspension and debarment requirements, and other applicable instructions from U.S. Office of Management and Budget (OMB) Circular A-133. |
170 |
| TANF (Temporary Assistance for Needy Families) |
Social Services did not comply with either of the suspension and debarment requirements included in the Administration for Children and Families (ACF) grants’ terms and conditions. Social Services did not adequately notify the counties of the suspension and debarment terms articulated in the terms and conditions. Social Services did not consult the federal Excluded Parties List System (EPLS) prior to disbursing funds to the counties. |
2006-07 |
| Partially corrected. Social Services will be issuing an annual County Fiscal Letter (CFL) that will address the suspension and debarment requirements and procedures for sub-recipients of federal funds. Prior to releasing the proposed CFL, Social Services will ensure the definitions used by the federal government in the U.S. Office of Management and Budget (OMB) Circular A-133 for recipients and vendors are understood and correctly applied to Social Services’ business partners. |
118 |
| TANF (Temporary Assistance for Needy Families) |
Social Services did not identify federal award information, such as the Catalog of Federal Domestic Assistance (CFDA) title and number, when issuing subawards to the counties for the programs listed above, excluding the Refugee Program. Additionally, Social Services does not send any notification to the counties regarding their subawards for the administrative expenses and the assistance payments they make to program beneficiaries. Further, Social Services did not provide all of the required federal award information in its contracts with its noncounty subrecipients. |
2006-07 |
| Partially corrected. Social Services will release an annual County Fiscal Letter that will provide the counties with the CFDA number as well as the federal grant terms and conditions, instructions for meeting the suspension and debarment requirements, and other applicable instructions from U.S. Office of Management and Budget (OMB) Circular A-133. |
170 |
| TANF (Temporary Assistance for Needy Families) |
Social Services lacks adequate policies and procedures to ensure it issues management decisions on audit findings within six months after the State receives the counties’ U.S. Office of Management and Budget (OMB) Circular A-133 audit reports. Social Services did not take any action, including imposing sanctions, for two of the three counties that continue to either be unwilling or unable to have an audit conducted and submitted to the State Controller’s Office (SCO) in a timely manner in accordance with OMB Circular A-133. |
2006-07 |
| Partially corrected. Social Services is currently implementing the corrective action plan. By the end of 2009, Social Services will organize the Single County Audit information from the previous two years, develop a tracking system for the corrective action plans, update and organize the desk procedures, and establish appropriate OMB A-133 implementation policies and procedures. Additionally, the SCO is working with all state agencies to determine the subject of audit finding resolution decisions and the six month time frame for which these resolutions are due. |
173 |
| Adoption Assistance |
Social Services can improve the operating effectiveness of its internal controls over eligibility. Social Services should establish a quality control process to ensure staff in its Adoption Services are retaining the appropriate documentation to demonstrate it is following established internal control procedures and complying with federal laws and regulations. |
2007-08 |
| Fully corrected. The Adoptions Services Central Office has standardized the Adoption District Offices' closing case summary checklist. Prior to closing the case file, a supervisor is to review and sign all case closing review/summary sheets. In addition, Adoption Services has provided training to all Adoption District Office managers and supervisors to ensure awareness of the new form and protocol. |
96 |
