A SECOND CHANCE, INC. AND AFFILIATENon-Profit

Finding 2021-001: Foster Care ? Title IV-E ? Allowable Activities and Eligibility U.S. Department of Health and Human Services passed through Allegheny County Department of Human Services ? ALN #93.658 U.S. Department of Treasury passed through Allegheny County Department of Human Services - ALN #21.019 Statement of Condition: The following documentation required under the ?Allegheny County Department of Human Services Contract Specifications Manual for Services to Consumers of The Office of Children, Youth, and Families? in the determination of activities allowed and eligibility could not be provided for clients selected for testing: ? Contact Reports ? 18 out of the 23 clients had late or missing contact reports. ? Monthly Reports ? 7 out of 23 clients had no monthly progress reports. ? Educational Assessment/Screening ? 4 out of 23 clients had no educational assessment/screening. ? Virtual Individual Service Plan Meetings Invite/Signature Page for Individual Service Plan ? 8 out of 23 clients did not have a meeting invite for a virtual meeting or have a signature page for meetings held in-person to support attendance at the meeting. Criteria: In accordance with the federal compliance requirements for the Foster Care ? Title IV-E, the child?s placement and care are the responsibility of either the Title IV-E agency administering the approved Title IV-E plan or any other public agency under a valid agreement or contract. A Second Chance, Inc. (Organization) provides kinship services and receives Title IV-E funding from the Allegheny County Department of Human Services ? Office of Children, Youth, and Families. The ?Allegheny County Department of Human Services Contract Specifications Manual for Services to Consumers of The Office of Children, Youth, and Families? lists documentation required to be obtained and maintained in the determination of activities allowed and eligibility for program funding. Internal controls should be put in place to provide assurance that required documentation is maintained. Although the above noted documentation could not be provided, documentation was provided that supported the fact that the services were provided and the correct units and services were authorized. Cause/Effect: Procedures in place to obtain and maintain required documentation were not followed and there was significant turnover within the Organization. The failure to maintain supporting documentation could result in unallowed payments. Recommendation: Procedures should be implemented to ensure that all required documentation is maintained that supports that the services were adequately provided to eligible individuals for the noted period of time in which the individual was receiving program services. Further, the noted exceptions should be investigated to obtain appropriate documentation for the files. Views of Responsible Officials and Planned Corrective Action: Management agrees; see separate corrective action plan.