County of Wayne, New YorkLocal Government

Finding 2024-001: Foster Care - Title IV-E Listing #93.658; Federal Agency: U.S. Department of Health and Human Services Grant Period: Year ended December 31, 2024 Condition/Criteria: The County bases its foster care payments based on eligibility determination. During the year, there was one individual that was coded payments under Foster Care IV-E (02) in error, and payments should have been under Emergency Assistance to Families (04). Cause: The County did not have a process in place to ensure review of eligibility determination was proper and accurate. Context: Of the 40 cases selected, 1 case showed that one individual coded for payments under Foster Care IV- E (02) should have been coded under Emergency Assistance to Families (04). Proper review was not completed to confirm eligibility determination was proper and accurate. Effect: Supporting documentation proves this individuals was eligible to receive benefits under the Emergency Assistant to Families (04) program code. Therefore, there were $114,685 of costs that are questioned as a result. This is considered material to the Foster Care - Title IV-E program. Recommendation: We recommend that the County implement a process to ensure all supporting documentation related to eligibility determinations is properly reviewed and approved. Management Response: The County will ensure that procedures are in place to ensure support is provided for review and approval of eligibility determination.

Finding 2023-001: Child Care and Development Block Grant Assistance and COVID-19 - Child Care and Development Block Grant Listing #93.575; Federal Agency: U.S. Department of Health and Human Services Grant Period: Year ended December 31, 2023 Condition/Criteria: The County bases its eligibility determination, in part, on the age of the children in the household who are required to be under the age of 13 (or up to age 19 if incapable of self-care or under court supervision). Cause: The County did not have a process in place to ensure that supporting documentation (birth certificates) were maintained on file to support eligibility determinations. Context: Of the 40 cases selected, 6 of the cases did not have birth certificates to verify the age of the children and whether or not they were eligible. This sample was not statistically valid. Therefore, there are $4,290 of questioned costs associated with this program. Effect: There is no supporting documentation that proves these individuals were eligible to receive benefits under the grant. Therefore, there were $4,290 of costs that are questioned as a result of failing to meet eligibility requirements. This is not considered material to the Child Care and Development Block Grant program. Recommendation: We recommend that the County implement a process to ensure all supporting documentation related to eligibility determinations is maintained on file.

Federal Agency: U.S. Department of Health and Human Services Grant Period: Year ended December 31, 2022 Context: Of the 13 claims submitted for reimbursement during 2022, we examined 2 to test the County's controls over compliance and compliance surrounding program requirements and determined that claims were submitted without documentation of review by the Director of Public Health. Additionally, we noted that 13 claims were submitted during 2022 as there was 1 claim covering February 2021 - December 2021 that was submitted in 2022 for reimbursement. Due to the delay in submission, the County was only reimbursed for $539,990 of the $652,990 costs incurred. Condition/Criteria: The County submits claims for reimbursement which are completed by County personnel and are to be reviewed by the Director of Public Health. The review of these claims for reimbursement is not documented and therefore there is no evidence available demonstrating that this review is taking place. Ultimately, the County submitted the claims for reimbursement during 2022 and had supporting documentation agreeing to the amounts requested, therefore this is not a compliance finding. Rather, this is a finding regarding the County's internal control over compliance. Finding 2022-001: Certified Community Behavioral Health Clinic Expansion Grants Assistance Listing #93.696; Cause : The County has not documented that the control over compliance is taking place. Effect: There is no documentation that the request for reimbursement was reviewed prior to submission. Recommendation: We recommend that the County document their review to demonstrate that claims were reviewed for accuracy and compliance with program requirements prior to submission. Management Response: The County will ensure that procedures are in place to ensure documentation of review of claims prior to submission for reimbursement.

Condition/Criteria: There was one (1) instance in which a child received benefits under the Foster Care Title IVE program even though their eligibility determination was not completed by County personnel. Ultimately, the child was eligible, therefore this is not a compliance finding. Rather, this is a finding regarding the County's internal control over compliance. Cause : The County started the eligibility determination; however, due to the urgent nature of the situation, the determination was not completed. Context: Of the 23 Foster Care cases during 2021, we examined 3 cases to test the County's controls over compliance and compliance surrounding eligibility requirements and determined that one applicant received assistance prior to the eligibility determination being completed. We selected one additional case subsequent to the finding being detected and noted that eligibility was properly determined in that instance. Effect: The child received benefits under this program prior to the County determining whether or not the eligibility requirements were met. Recommendation: We recommend that the County review their processes in place to ensure that eligibility determinations are complete prior to benefits being provided.