CHILD CARE COUNCIL OF DUTCHESS AND PUTNAM. INC.Local Government

Finding: 2019-002 Agency: Department of Health and Human Services CFDA # and Title: CFDA #93.575 - Child Care and Development Fund Cluster Child Care and Development Block Grant Federal Award Identification # and Year: C028267, C028253 Year 2018-2023 C028274,17-0083-12/17-SS Year 2019 Criteria: Per 2 CFR 200.514(c) the auditor is required to obtain an understanding of internal control, asses risk, and test internal control. Achievement of milestones indicating that activities allowed under the award are appropriate and performed during the applicable reporting period are required to be reported to the grantor under the terms of the award contract. Condition: During our audit, it was noted that the Organization had ten instances out of a sample of sixty in which the Payment and Reporting Schedule for milestone reporting did not show evidence of review. The Payment and Reporting Schedule is the document required by the grantor agency to report the achievement of milestones and claim reimbursement under the contract. Questioned costs: None noted Context: The Organization?s current system of internal control requires review and approval of reimbursement reports prior to being submitted to the grantor. The procedures should be evidenced through the preparer and reviewers? signature. While we did not identify any instances of noncompliance, there were ten instances where there was no reviewer signature present on the Payment and Reporting Schedule. Effect: There is an elevated risk that the reporting of the achievement of milestones may not be accurate. Cause: There is a limited number of staff working at the Organization and challenges with maintaining process and procedures occurred during the Covid-19 pandemic. Recommendation: We recommend that the Organization adhere to the Organization?s procedure of requiring documentation to be prepared then reviewed by another employee prior to being submitted to the grantor in relation to grant payment and administration. Management?s Corrective Action Management has indicated that they have put certain procedures in place as detailed in the Corrective Action Plan located in Appendix A.

Finding:2019-003 Agency: US Department of Health and Human Services, US Department of Agriculture and Food Nutrition CFDA # and Title: CFDA #10.558 - Child and Adult Care Food Program, CFDA #93.575 - Child Care and Development Fund Cluster, Child Care and Development Block Grant Federal Award Identification # and Year:C028267, C028253 Year 2018-2023 C028274,17-0083-12/17-SS Year 2019 Criteria: Per 2 CFR 200.512 Report Submission, (a) (1) the audit must be completed and the Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the reporting package is due on the next business day. Condition: During the process of performing our audit, we noted that the Organization?s Data Collection Form (?DCF?) was not filed timely for fiscal year end December 31, 2019. The Organization?s established controls for financial reporting and filing of the DCF were not adhered to, resulting in the late completion of their financial audit and the timely filing of the DCF. Questioned costs: None noted Effect: Per CFR 200.512, the auditor must report the following as audit findings in a schedule of findings and questioned costs. The Organization is not in compliance with the Data Collection Form reporting deadline. Cause: Lack of submission was partly due to operational shut downs related to the COVID-19 pandemic as well as the inability of the Organization?s staff to provide supporting documentation on a timely basis to complete the audit. Recommendation: We recommend that the Organization monitor compliance by following their established controls and processes to complete the timely filing of the DCF and the reporting package by its due date. Management?s Corrective Action Plan: Management has indicated that they have put certain procedures in place as detailed in the Corrective Action Plan located in Appendix A.

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