EIN: 231352623
UEI: K7P2Y8HYDJB3
Audited by: WITHUMSMITH+BROWN PC
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by October 1, 2026 (32 days from today).
What is a management decision? →Criteria Per 2 CFR §200. 414, De minimis rate. The de minimis rate of 10% of modified total direct costs (“MTDC”) can be used indefinitely by organizations that have never had a negotiated indirect cost rate. Condition During the audit, it was noted that CVCA applied an indirect cost rate exceeding the 10% de minimis rate to certain expenditures. Cause CVCA did not adequately monitor the amount of indirect costs applied to their current award. Effect CVCA charged indirect costs in excess of the permitted de minimis rate to the federal award, resulting in questioned costs. Questioned Costs $394,760. Identification as a Repeat Finding, if applicable Prior year finding 2024-001. Recommendation It is recommended that CVCA implement procedures to regularly monitor the application of indirect cost rates to ensure compliance with applicable federal regulations. View of Responsible Officials CVCA agrees with the finding.
Show full finding ▾Hide full finding ▴Criteria Per 2 CFR §200. 414, De minimis rate. The de minimis rate of 10% of modified total direct costs (“MTDC”) can be used indefinitely by organizations that have never had a negotiated indirect cost rate. Condition During the audit, it was noted that CVCA applied an indirect cost rate exceeding the 10% de minimis rate to certain expenditures. Cause CVCA did not adequately monitor the amount of indirect costs applied to their current award. Effect CVCA charged indirect costs in excess of the permitted de minimis rate to the federal award, resulting in questioned costs. Questioned Costs $394,760. Identification as a Repeat Finding, if applicable Prior year finding 2024-001. Recommendation It is recommended that CVCA implement procedures to regularly monitor the application of indirect cost rates to ensure compliance with applicable federal regulations. View of Responsible Officials CVCA agrees with the finding.
Views of Responsible Officials and Planned Corrective Actions Corrective Action CVCA lost key accounting staff and new fiscal staff onboarded October 2024. The new fiscal staff was tasked with completing the FY22, FY23, and FY24 audits that were outstanding as well as working on FY25. The new CVCA fiscal staff will verify that for cost reimbursement grants that only the 10% de minimis rate is charged to those grants. Contact person responsible for corrective action Johanna Dunleavy, Interim CFO. Planned completion date for corrective action plan Prior to June 30, 2026.
2024-001
FAC accepted this audit on November 20, 2025 — management decision was due May 20, 2026.
Criteria Per 2 CFR §200.403 and the Organization’s internal control policies, all expenditures must be properly authorized and documented to ensure allowability and compliance with federal requirements. Condition During disbursement testing, we noted that 6 out of 40 transactions tested did not have proper documentation evidencing required approvals prior to payment. Cause The lack of documentation appears to be due to inconsistent application of internal controls and inadequate maintenance of approval records. Effect Without proper approval documentation, there is an increased risk of unallowable or unauthorized expenditures being charged to the federal program. Questioned Costs Not applicable Perspective Our sample was not, and was not intended to be, statistically valid. Of the 40 disbursements selected for testing, 6 disbursements, or 15% of our sample, had no proper documentation with approval. Identification as a Repeat Finding, if applicable Not applicable Recommendation CVCA should strengthen its internal controls to ensure that all disbursements are properly reviewed and approved in accordance with established policies. This includes maintaining adequate documentation of approvals for all transactions. View of Responsible Officials CVCA agrees with the finding.
Show full finding ▾Hide full finding ▴Criteria Per 2 CFR §200.403 and the Organization’s internal control policies, all expenditures must be properly authorized and documented to ensure allowability and compliance with federal requirements. Condition During disbursement testing, we noted that 6 out of 40 transactions tested did not have proper documentation evidencing required approvals prior to payment. Cause The lack of documentation appears to be due to inconsistent application of internal controls and inadequate maintenance of approval records. Effect Without proper approval documentation, there is an increased risk of unallowable or unauthorized expenditures being charged to the federal program. Questioned Costs Not applicable Perspective Our sample was not, and was not intended to be, statistically valid. Of the 40 disbursements selected for testing, 6 disbursements, or 15% of our sample, had no proper documentation with approval. Identification as a Repeat Finding, if applicable Not applicable Recommendation CVCA should strengthen its internal controls to ensure that all disbursements are properly reviewed and approved in accordance with established policies. This includes maintaining adequate documentation of approvals for all transactions. View of Responsible Officials CVCA agrees with the finding.
CVCA lost key accounting staff and experienced significant difficulty in locating and hiring competent replacements within the department. New fiscal staff were onboarded in October 2024. The new fiscal staff started to enforce the proper policies and procedures starting in November 2024 when prior finance staff was no longer involved managing CVCA books. All invoices and journal entries need proper backup attached for approval and processing.
Criteria Per 2 CFR §200. 414, De minimis rate. The de minimis rate of 10% of modified total direct costs (MTDC) can be used indefinitely by organizations that have never had a negotiated indirect cost rate. Condition During the audit, it was noted that CVCA applied an indirect cost rate exceeding the 10% de minimis rate to certain expenditures. Cause CVCA did not adequately monitor the amount of indirect costs applied to their current award. Effect CVCA charged indirect costs in excess of the permitted de minimis rate to the federal award, resulting in questioned costs. Questioned Costs $180,004 Identification as a Repeat Finding, if applicable Not applicable Recommendation It is recommended that CVCA implement procedures to regularly monitor the application of indirect cost rates to ensure compliance with applicable federal regulations. View of Responsible Officials CVCA agrees with the finding.
Show full finding ▾Hide full finding ▴Criteria Per 2 CFR §200. 414, De minimis rate. The de minimis rate of 10% of modified total direct costs (MTDC) can be used indefinitely by organizations that have never had a negotiated indirect cost rate. Condition During the audit, it was noted that CVCA applied an indirect cost rate exceeding the 10% de minimis rate to certain expenditures. Cause CVCA did not adequately monitor the amount of indirect costs applied to their current award. Effect CVCA charged indirect costs in excess of the permitted de minimis rate to the federal award, resulting in questioned costs. Questioned Costs $180,004 Identification as a Repeat Finding, if applicable Not applicable Recommendation It is recommended that CVCA implement procedures to regularly monitor the application of indirect cost rates to ensure compliance with applicable federal regulations. View of Responsible Officials CVCA agrees with the finding.
CVCA will verify that for cost reimbursement grants that only the 10% de minimis rate is charged to those grants.
FAC accepted this audit on April 23, 2025 — management decision was due October 23, 2025.
FAC accepted this audit on September 28, 2022 — management decision was due March 28, 2023.
FAC accepted this audit on July 12, 2021 — management decision was due January 12, 2022.
Federal Agency: U.S. Department of Health and Human Services Federal Program: Temporary Assistance for Needy Families ? Day Treatment CFDA Number: 93.558 Pass-Through Agency: Philadelphia Department of Human Services (?DHS?) Pass-Through Number: 17-20214 Award Period: July 1, 2019 through June 30, 2020 Type of Finding: ?Other Matters - Noncompliance (eligibility) ?Material Weakness in Internal Control over Compliance Criteria: Proper and timely documentation should be maintained for all program consumers to ensure they are eligible for the services provided. Condition and Context: During the audit, we tested a total of 7 Day Treatment consumer files for proper evidence of eligibility of program benefits. The results of the test indicated the following required documents were missing from the files and unable to be provided by management: ?1 consumer file did not contain a DHS referral form ?2 consumer files did not contain the initial Individual Service Plan (ISP) or the applicable semi-annual ISP ?2 consumer files did not contain documentation of quarterly progress reports Questioned Costs: None Cause: The DHS Performance Standards for Day Treatment Services require its providers to maintain a case record for each child placed in the program, which shall include the minimum required documents to demonstrate eligibility of services. A lack of internal controls over compliance led to incomplete case files for several consumers in our sample, which ultimately does not meet performance standards as set forth by DHS. Effect: Noncompliance with regard to inadequate documentation of case files could potentially lead to ineligible consumers receiving program benefits. Recommendation: We recommend that the program leadership continue to develop policies and procedures in order to properly include all pertinent documentation within each consumer file as required by the City of Philadelphia, Department of Human Services. In addition, we recommend that program leadership and/or the fiscal departments performs periodic audits of the consumer files to ensure all required documentation is included. Views of Responsible Officials and Planned Corrective Actions: See accompanying Corrective Action Plan
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program: Temporary Assistance for Needy Families ? Day Treatment CFDA Number: 93.558 Pass-Through Agency: Philadelphia Department of Human Services (?DHS?) Pass-Through Number: 17-20214 Award Period: July 1, 2019 through June 30, 2020 Type of Finding: ?Other Matters - Noncompliance (eligibility) ?Material Weakness in Internal Control over Compliance Criteria: Proper and timely documentation should be maintained for all program consumers to ensure they are eligible for the services provided. Condition and Context: During the audit, we tested a total of 7 Day Treatment consumer files for proper evidence of eligibility of program benefits. The results of the test indicated the following required documents were missing from the files and unable to be provided by management: ?1 consumer file did not contain a DHS referral form ?2 consumer files did not contain the initial Individual Service Plan (ISP) or the applicable semi-annual ISP ?2 consumer files did not contain documentation of quarterly progress reports Questioned Costs: None Cause: The DHS Performance Standards for Day Treatment Services require its providers to maintain a case record for each child placed in the program, which shall include the minimum required documents to demonstrate eligibility of services. A lack of internal controls over compliance led to incomplete case files for several consumers in our sample, which ultimately does not meet performance standards as set forth by DHS. Effect: Noncompliance with regard to inadequate documentation of case files could potentially lead to ineligible consumers receiving program benefits. Recommendation: We recommend that the program leadership continue to develop policies and procedures in order to properly include all pertinent documentation within each consumer file as required by the City of Philadelphia, Department of Human Services. In addition, we recommend that program leadership and/or the fiscal departments performs periodic audits of the consumer files to ensure all required documentation is included. Views of Responsible Officials and Planned Corrective Actions: See accompanying Corrective Action Plan
FA 2020-001 Temporary Assistance for Needy Families (Day Treatment) ? CFDA No. 93.558 Recommendation: The auditors recommend that management and the program leadership continue to develop policies and procedures in order to properly include all pertinent documentation within each consumer file as required by the City of Philadelphia, Department of Human Services. In addition, we recommend that program leadership and/or the fiscal departments performs periodic audits of the consumer files to ensure all required documentation is included. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Corrective Action: The Director of Social Services is now solely responsible for Day Treatment Admission as well as to provide direct supervision to the Case Managers and file compliance. The admission screening by the Director of Social Services includes review of all required documents at admissions. Peer file reviews of client files will be conducted quarterly to validate all required documentation is included in the file. The Director of Social Services will perform quarterly file audits to ensure all required documentation is included. Name of the contact person responsible for corrective action: Joseph Niezgoda, CFO Planned completion date for corrective action plan: Prior to June 30, 2021.
2019-001
Federal Agency: U.S. Department of Health and Human Services Federal Program: Title IV-E Foster Care CFDA Number: 93.658 Pass-Through Agency: Philadelphia Department of Human Services (?DHS?) Pass-Through Number: 17-20214 Award Period: July 1, 2019 through June 30, 2020 Type of Finding: ?Other Matters - Noncompliance (eligibility) ?Material Weakness in Internal Control over Compliance Criteria: Proper and timely documentation should be maintained for all program consumers to ensure they are eligible for the services provided. Condition and Context: During the audit, we tested a total of 28 Foster Care consumer files and applicable foster parent files for proper evidence of eligibility of program benefits. The results of the test indicated the following required documents were missing from the files and unable to be provided by management: ?5 consumer files did not contain documentation of education records ?9 consumer files did not contain updated medical records ?9 consumer files did not contain updated dental records ?2 consumer files did not contain applicable DHS family plan or CUA single case plan ?2 consumer files did not contain a signed grievance form ?1 consumer file did not contain a court order ?4 consumer files did not contain structured case notes ?7 foster parent files did not contain the appropriate training hours certification ?1 foster parent file did not contain the resource home certification Questioned Costs: None Cause: The DHS Performance Standards for Foster Care Services require its providers to maintain a case record for each child placed in the program and participating foster parent, which shall include the minimum required documents to demonstrate eligibility of services. A lack of internal controls over compliance led to incomplete case files for several consumers in our sample, which ultimately does not meet performance standards as set forth by DHS. Effect: Noncompliance with regard to inadequate documentation of case files could potentially lead to ineligible consumers receiving program benefits. Recommendation: We recommend that the program leadership continue to develop policies and procedures in order to properly include all pertinent documentation within each consumer file as required by the City of Philadelphia, Department of Human Services. In addition, we recommend that program leadership and/or the fiscal departments performs periodic audits of the consumer files to ensure all required documentation is included. Views of Responsible Officials and Planned Corrective Actions: See accompanying Corrective Action Plan
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program: Title IV-E Foster Care CFDA Number: 93.658 Pass-Through Agency: Philadelphia Department of Human Services (?DHS?) Pass-Through Number: 17-20214 Award Period: July 1, 2019 through June 30, 2020 Type of Finding: ?Other Matters - Noncompliance (eligibility) ?Material Weakness in Internal Control over Compliance Criteria: Proper and timely documentation should be maintained for all program consumers to ensure they are eligible for the services provided. Condition and Context: During the audit, we tested a total of 28 Foster Care consumer files and applicable foster parent files for proper evidence of eligibility of program benefits. The results of the test indicated the following required documents were missing from the files and unable to be provided by management: ?5 consumer files did not contain documentation of education records ?9 consumer files did not contain updated medical records ?9 consumer files did not contain updated dental records ?2 consumer files did not contain applicable DHS family plan or CUA single case plan ?2 consumer files did not contain a signed grievance form ?1 consumer file did not contain a court order ?4 consumer files did not contain structured case notes ?7 foster parent files did not contain the appropriate training hours certification ?1 foster parent file did not contain the resource home certification Questioned Costs: None Cause: The DHS Performance Standards for Foster Care Services require its providers to maintain a case record for each child placed in the program and participating foster parent, which shall include the minimum required documents to demonstrate eligibility of services. A lack of internal controls over compliance led to incomplete case files for several consumers in our sample, which ultimately does not meet performance standards as set forth by DHS. Effect: Noncompliance with regard to inadequate documentation of case files could potentially lead to ineligible consumers receiving program benefits. Recommendation: We recommend that the program leadership continue to develop policies and procedures in order to properly include all pertinent documentation within each consumer file as required by the City of Philadelphia, Department of Human Services. In addition, we recommend that program leadership and/or the fiscal departments performs periodic audits of the consumer files to ensure all required documentation is included. Views of Responsible Officials and Planned Corrective Actions: See accompanying Corrective Action Plan
FA 2020-002 Title IV-E Foster Care ? CFDA No. 93.658 Recommendation: The auditors recommend that management and the program leadership continue to develop policies and procedures in order to properly include all pertinent documentation within each consumer file as required by the City of Philadelphia, Department of Human Services. In addition, we recommend that program leadership and/or the fiscal departments performs periodic audits of the consumer files to ensure all required documentation is included. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Corrective Action: The following outlines management?s corrective action plan. Home Annual Inspection: ?All home inspections will be completed by the Parent Supervisor prior to recertification of the Resource Parent. ?The 5 missing home inspections were completed by January 26, 2020. ?A spreadsheet will be maintained by the Administrative Assistant to track the due dates for home inspections and provide to the parent supervisors. Education Records: ?Parent Supervisors will obtain educational records from the youth schools during each marking period. If the school has a website that provides access to retrieve the report cards, the Parent Supervisor will obtain an account so that report cards can be received. If this not available at the schools, then the Parent Supervisor will contact the school counselor to obtain the report cards. Medical Records: ?The Resource Assistant of the Foster Care program will oversee the tickler system for due dates for physicals for foster care youth and provide to the workers. The workers will ensure that the medical records are obtained. ?The Administrative Assistant of both Community Homes and SIL continues to oversee the tickler system for due dates for physicals for Community Homes & SIL youth and provide to the workers. ?The Parent Supervisors will ensure that the medical records are obtained. If medical records are not available and the Resource Parents have not scheduled an appointment, then the Parent Supervisor of Foster Care will schedule the appointment and accompany the foster child/youth to the appointment if the Resource parent does not. ?The SIL workers & Parent Supervisors of Community Homes will either schedule or assist with helping the youth/house parents with scheduling a physical appointment and/or accompany the youth to the appointment if the CUA worker does not. Dental Records ?The Resource Assistant of the Foster Care program will oversee the tickler system for due dates for dental exams for foster care youth and provide to the workers. The workers will ensure that the dental records are obtained. (The same process for obtaining medicals will apply for dentals, if not readily available to obtain.) ?The Administrative Assistant of both Community Homes and SIL will oversee the tickler system for due dates for dental exams for Community Homes or SIL youth and provide to the workers. The workers will ensure that the dental records are obtained. (The same process for obtaining medicals will apply if dentals are not readily available to obtain.) ?Program Supervisors will continue to review the tracking sheet (tickler system) with the workers at least once a month during supervision and will prompt Worker to assist young adults with scheduling appointments as needed. Single Case Plans ?The Resource Assistant of the Foster Care program will oversee the tickler system for due dates for single case plans for foster care youth and provide to the workers. The workers will ensure that the single case plans are obtained. ?The Administrative Assistant of both Community Homes and SIL will oversee the tickler system for due dates for single case plans for Community Homes or SIL youth and provide to the workers. The workers will ensure that the single case plans are obtained. The compliance Specialist will continue to visit and communicate with all CUA providers to ensure prompt response to our request for documentations need for the files. Signed Grievances ?All Parent Supervisors and SIL Support workers will ensure that all grievance forms are signed before filing in the charts. ?Grievance forms are discussed and signed at intake. All questions or concerns are asked and addressed at intake and during weekly meetings by the workers. Youth receive copies of all documents they sign. Trainings ?To ensure accountability that the plan is followed, The Director of Community Placement Services will conduct a training to review the DHS Local and State standards, the audit findings, and the Plans of Correction. This training will be held with all Parent Supervisors, SIL Workers and Supervisors of the programs to confirm that they understand the expectations. Name of the contact person responsible for corrective action: Joseph Niezgoda, CFO Planned completion date for corrective action plan: Prior to June 30, 2021
2019-002
FAC accepted this audit on January 27, 2020 — management decision was due July 27, 2020.
FA 2019 ? 001 Federal Agency: U.S. Department of Health and Human Services Federal Program: Temporary Assistance for Needy Families ? Day Treatment CFDA Number: 93.558 Pass-Through Agency: Philadelphia Department of Human Services (?DHS?) Pass-Through Number: 17-20214 Award Period: July 1, 2018 through June 30, 2019 Type of Finding: ? Other Matters - Noncompliance (eligibility) ? Material Weakness in Internal Control over Compliance Criteria: Proper and timely documentation should be maintained for all program consumers to ensure they are eligible for the services provided. Condition and Context: During the audit, we tested a total of 37 Day Treatment consumer files for proper evidence of eligibility of program benefits. The results of the test indicated the following required documents were missing from the files and unable to be provided by management: ? 1 consumer file did not contain record of a court order ? 10 consumer files did not contain a DHS referral form ? 6 consumer files did not contain the initial Individual Service Plan (ISP) or the applicable semi-annual ISP ? 4 consumer files did not contain documentation of quarterly progress reports ? 1 consumer file did not contain the applicable DHS discharge notice ? 2 consumer files did not contain case management notes Questioned Costs: None Cause: The DHS Performance Standards for Day Treatment Services require its providers to maintain a case record for each child placed in the program, which shall include the minimum required documents to demonstrate eligibility of services. A lack of internal controls over compliance led to incomplete case files for several consumers in our sample, which ultimately does not meet performance standards as set forth by DHS. Effect: Noncompliance with regard to inadequate documentation of case files could potentially lead to ineligible consumers receiving program benefits. Recommendation: We recommend that the program leadership continue to develop policies and procedures in order to properly include all pertinent documentation within each consumer file as required by the City of Philadelphia, Department of Human Services. In addition, we recommend that program leadership and/or the fiscal departments performs periodic audits of the consumer files to ensure all required documentation is included. Views of Responsible Officials and Planned Corrective Actions: See accompanying Corrective Action Plan
Show full finding ▾Hide full finding ▴FA 2019 ? 001 Federal Agency: U.S. Department of Health and Human Services Federal Program: Temporary Assistance for Needy Families ? Day Treatment CFDA Number: 93.558 Pass-Through Agency: Philadelphia Department of Human Services (?DHS?) Pass-Through Number: 17-20214 Award Period: July 1, 2018 through June 30, 2019 Type of Finding: ? Other Matters - Noncompliance (eligibility) ? Material Weakness in Internal Control over Compliance Criteria: Proper and timely documentation should be maintained for all program consumers to ensure they are eligible for the services provided. Condition and Context: During the audit, we tested a total of 37 Day Treatment consumer files for proper evidence of eligibility of program benefits. The results of the test indicated the following required documents were missing from the files and unable to be provided by management: ? 1 consumer file did not contain record of a court order ? 10 consumer files did not contain a DHS referral form ? 6 consumer files did not contain the initial Individual Service Plan (ISP) or the applicable semi-annual ISP ? 4 consumer files did not contain documentation of quarterly progress reports ? 1 consumer file did not contain the applicable DHS discharge notice ? 2 consumer files did not contain case management notes Questioned Costs: None Cause: The DHS Performance Standards for Day Treatment Services require its providers to maintain a case record for each child placed in the program, which shall include the minimum required documents to demonstrate eligibility of services. A lack of internal controls over compliance led to incomplete case files for several consumers in our sample, which ultimately does not meet performance standards as set forth by DHS. Effect: Noncompliance with regard to inadequate documentation of case files could potentially lead to ineligible consumers receiving program benefits. Recommendation: We recommend that the program leadership continue to develop policies and procedures in order to properly include all pertinent documentation within each consumer file as required by the City of Philadelphia, Department of Human Services. In addition, we recommend that program leadership and/or the fiscal departments performs periodic audits of the consumer files to ensure all required documentation is included. Views of Responsible Officials and Planned Corrective Actions: See accompanying Corrective Action Plan
2019-001 Temporary Assistance for Needy Families (Day Treatment) ? CFDA No. 93.558 Recommendation: The auditors recommend that management and the program leadership continue to develop policies and procedures in order to properly include all pertinent documentation within each consumer file as required by the City of Philadelphia, Department of Human Services. In addition, we recommend that program leadership and/or the fiscal departments performs periodic audits of the consumer files to ensure all required documentation is included. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Corrective Action: The Director of Social Services is now solely responsible for Day Treatment Admission as well as to provide direct supervision to the Case Managers and file compliance. The admission screening by the Director of Social Services includes review of all required documents at admissions. Peer file reviews of client files will be conducted quarterly to validate all required documentation is included in the file. The Director of Social Services will perform quarterly file audits to ensure all required documentation is included. Name of the contact person responsible for corrective action: Joseph Niezgoda, CFO Planned completion date for corrective action plan: Prior to June 30, 2020
2018-001
FA 2019 ? 002 Federal Agency: U.S. Department of Health and Human Services Federal Program: Title IV-E Foster Care CFDA Number: 93.658 Pass-Through Agency: Philadelphia Department of Human Services (?DHS?) Pass-Through Number: 17-20214 Award Period: July 1, 2018 through June 30, 2019 Type of Finding: ? Other Matters - Noncompliance (eligibility) ? Material Weakness in Internal Control over Compliance Criteria: Proper and timely documentation should be maintained for all program consumers to ensure they are eligible for the services provided. Condition and Context: During the audit, we tested a total of 28 Foster Care consumer files and applicable foster parent files for proper evidence of eligibility of program benefits. The results of the test indicated the following required documents were missing from the files and unable to be provided by management: ? 5 consumer file did not contain documentation of the annual home safety inspection ? 3 consumer files did not include a DHS referral form ? 1 consumer file did not contain documentation of education records ? 5 consumer files did not contain updated medical records ? 7 consumer files did not contain updated dental records ? 5 consumer files did not contain applicable DHS family plan or CUA single case plan ? 2 consumer files did not contain a signed grievance form Questioned Costs: None Cause: The DHS Performance Standards for Foster Care Services require its providers to maintain a case record for each child placed in the program and participating foster parent, which shall include the minimum required documents to demonstrate eligibility of services. A lack of internal controls over compliance led to incomplete case files for several consumers in our sample, which ultimately does not meet performance standards as set forth by DHS. Effect: Noncompliance with regard to inadequate documentation of case files could potentially lead to ineligible consumers receiving program benefits. Recommendation: We recommend that the program leadership continue to develop policies and procedures in order to properly include all pertinent documentation within each consumer file as required by the City of Philadelphia, Department of Human Services. In addition, we recommend that program leadership and/or the fiscal departments performs periodic audits of the consumer files to ensure all required documentation is included. Views of Responsible Officials and Planned Corrective Actions: See accompanying Corrective Action Plan
Show full finding ▾Hide full finding ▴FA 2019 ? 002 Federal Agency: U.S. Department of Health and Human Services Federal Program: Title IV-E Foster Care CFDA Number: 93.658 Pass-Through Agency: Philadelphia Department of Human Services (?DHS?) Pass-Through Number: 17-20214 Award Period: July 1, 2018 through June 30, 2019 Type of Finding: ? Other Matters - Noncompliance (eligibility) ? Material Weakness in Internal Control over Compliance Criteria: Proper and timely documentation should be maintained for all program consumers to ensure they are eligible for the services provided. Condition and Context: During the audit, we tested a total of 28 Foster Care consumer files and applicable foster parent files for proper evidence of eligibility of program benefits. The results of the test indicated the following required documents were missing from the files and unable to be provided by management: ? 5 consumer file did not contain documentation of the annual home safety inspection ? 3 consumer files did not include a DHS referral form ? 1 consumer file did not contain documentation of education records ? 5 consumer files did not contain updated medical records ? 7 consumer files did not contain updated dental records ? 5 consumer files did not contain applicable DHS family plan or CUA single case plan ? 2 consumer files did not contain a signed grievance form Questioned Costs: None Cause: The DHS Performance Standards for Foster Care Services require its providers to maintain a case record for each child placed in the program and participating foster parent, which shall include the minimum required documents to demonstrate eligibility of services. A lack of internal controls over compliance led to incomplete case files for several consumers in our sample, which ultimately does not meet performance standards as set forth by DHS. Effect: Noncompliance with regard to inadequate documentation of case files could potentially lead to ineligible consumers receiving program benefits. Recommendation: We recommend that the program leadership continue to develop policies and procedures in order to properly include all pertinent documentation within each consumer file as required by the City of Philadelphia, Department of Human Services. In addition, we recommend that program leadership and/or the fiscal departments performs periodic audits of the consumer files to ensure all required documentation is included. Views of Responsible Officials and Planned Corrective Actions: See accompanying Corrective Action Plan
2019-002 Title IV-E Foster Care ? CFDA No. 93.658 Recommendation: The auditors recommend that management and the program leadership continue to develop policies and procedures in order to properly include all pertinent documentation within each consumer file as required by the City of Philadelphia, Department of Human Services. In addition, we recommend that program leadership and/or the fiscal departments performs periodic audits of the consumer files to ensure all required documentation is included. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Corrective Action: The following outlines management?s corrective action plan. Home Annual Inspection: ? All home inspections will be completed by the Parent Supervisor prior to recertification of the Resource Parent. ? The 5 missing home inspections will be completed by January 26, 2020. ? A spreadsheet will be maintained by the Administrative Assistant to track the due dates for home inspections and provide to the parent supervisors Education Records ? Parent Supervisors will obtain educational records from the youth schools during each marking period. If the school has a website that provides access to retrieve the report cards, the Parent Supervisor will obtain an account so that report cards can be received. If this not available at the schools, then the Parent Supervisor will contact the school counselor to obtain the report cards. Medical Records ? The Resource Coordinator of the Foster Care program will oversee the tickler system for due dates for physicals for foster care youth and provide to the workers. The workers will ensure that the medical records are obtained. ? The Administrative Assistant of both Community Homes and SIL will oversee the tickler system for due dates for physicals for Community Homes or SIL youth and provide to the workers. ? The Parent Supervisors will ensure that the medical records are obtained. If medical records are not available and the Resource Parents have not scheduled an appointment then the Parent Supervisor of Foster Care will schedule the appointment and accompany the foster child/youth to the appointment if the Resource parent does not. ? The Parent Supervisors of Community Homes will schedule a physical appointment and accompany the youth to the appointment if the CUA worker does not. Dental Records ? The Resource Coordinator of the Foster Care program will oversee the tickler system for due dates for dental exams for foster care youth and provide to the workers. The workers will ensure that the dental records are obtained. (The same process for obtaining medicals will apply for dentals, if not readily available to obtain.) ? The Administrative Assistant of both Community Homes and SIL will oversee the tickler system for due dates for dental exams for Community Homes or SIL youth and provide to the workers. The workers will ensure that the dental records are obtained. (The same process for obtaining medicals will apply, if dentals are not readily available to obtain.) Single Case Plans ? The Resource Coordinator of the Foster Care program will oversee the tickler system for due dates for single case plans for foster care youth and provide to the workers. The workers will ensure that the single case plans are obtained. ? The Administrative Assistant of both Community Homes and SIL will oversee the tickler system for due dates for single case plans for Community Homes or SIL youth and provide to the workers. The workers will ensure that the single case plans are obtained. The Assistant Director of Foster Care or designee will visit the CUA?s Signed Grievances ? All Parent Supervisors and SIL Support workers will ensure that all grievance forms are signed before filing in the charts. Trainings ? To ensure accountability that the plan is followed, The Director of Community Placement Services will conduct a training to review the DHS Local and State standards, the audit findings and the Plans of Correction. This training will be held with all Parent Supervisors, Support Workers and Supervisors of the programs to confirm that they understand the expectations. ? Discussion will be held regarding disciplinary actions that will be imposed if staff are not adhering to the plans and completing the work required. Name of the contact person responsible for corrective action: Joseph Niezgoda, CFO Planned completion date for corrective action plan: Prior to June 30, 2020 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Joseph Niezgoda at 215-233-1960.
FAC accepted this audit on January 31, 2019 — management decision was due July 31, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on February 5, 2018 — management decision was due August 5, 2018.
FAC accepted this audit on March 28, 2017 — management decision was due September 28, 2017.
GSA_MIGRATION
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