Childhelp Inc.

Federal Agency: U.S. Department of Health and Human Services Federal Program: Administration of Children and Families CFDA Number: 93.658 Passed Through: Los Angeles County Health and Welfare Agency ? 19-01-06, 19-01-08, 19-05-02 Award Period: July 1, 2020 ? June 30, 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition/Context - For two of twenty-five employee files tested, the personnel files did not contain evidence of the federal form I-9. Criteria - In accordance with the Compliance Supplement, Part 6 ? Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. In accordance with OMB No. 1615-0047, Form I-9, Instructions, the form should be used for all employees, citizens, and noncitizens, hired after November 6, 1986, and working in the United States must complete a Form I-9. Cause - Clerical oversight. Effect - Noncompliance with the Compliance Supplement and Office of Management and Budget (OMB). Repeat Finding - Yes Questioned Costs - None Recommendation - We recommend that management improve internal control monitoring activities and provide training to staff regarding employment file documentation required by contractual agreements. In addition, a personnel file checklist outlining the required documentation should be established or updated and reviewed at regular intervals to help ensure compliance. The performance of the review procedures should be documented. This will help ensure that personnel files include the required documentation, and that the entity maintains compliance with the Compliance Supplement, Uniform Guidance, and grant agreements. View of Responsible Officials - Management concurs with the audit findings.

U.S. Department of Health and Human services Administration of Children and Families CFDA Number: 93.658 Passed through Los Angeles county Health and welfare Agency ? 19-01-06, 19-01-08, 19-05-02 Award Period: July 1, 2020 ? June 30, 2021 Type of Finding ? significant Deficiency in Internal control over compliance and other Matters Condition/Context ? For two of employee files tested, the personnel files did not contain evidence of the federal form 1-9. Contact Person ? Jill Brown, chief Human Resources Officer Corrective Action Plan: Childhelp will review and improve management Of internal control monitoring activities and provide training to staff regarding employment file documentation required by contractual agreements. In addition, personnel file checklist outlining the required documentation will updated. utilized, and reviewed to help ensure compliance. The performance of the review procedures will be documented. This will help ensure that personnel files include the required documentation and that the entity maintains compliance with the compliance supplement, uniform Guidance, and grant agreements.

2020-003

U.S. Department of Health and Human Services Administration of Children and Families CFDA Number: 93.658 Passed Through Agency and Number: Los Angeles County Health and Welfare Agency ? 19-01-06, 19-01-08, 19-05-02 Riverside County Health and Welfare Agency ? CS-01781-07 Award Period: July 1, 2019 ? June 30, 2020 Type of Finding ? Significant Deficiency in Internal Control over Compliance Condition/Context ? For six of twenty-five employee files tested, the personnel files did not contain evidence of required forms and agreements. Some employee files were missing multiple documents as follows: 1. For one employee from Los Angeles County, the employee file was missing a signed child abuse reporting statement. 2. For five employees from Riverside County, the employee files were missing the following documents: a. Confidentiality agreements were missing for two employees. b. Driving record was missing for two employees. c. Federal Form I-9 was missing for three employees. Criteria ? In accordance with the Compliance Supplement, Part 6 ? Internal Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. In accordance with Los Angeles County, Short-Term Residential Therapeutic Programs Foster Care Placement Services Contract Statement of Work, contract, Section 10.3.1, all employees, consultants, or agents performing services under this Contract who are require by PEN, Section 11165.7 (see Exhibit A-1, Reference Links), to report child abuse, sign a statement that he or she knows of the reporting requirements and will comply with them. In accordance with OMB No. 1615-0047, Form I-9, Instructions, the form should be used for all employees, citizens, and noncitizens, hired after November 6, 1986, and working in the United States must complete a Form I-9. In accordance with the Riverside County Department of Public Social Services, Professional Services Agreement, Exhibit D, Confidentiality Agreement, the County requires contractor/consultant?s officers, employees, and subcontractors providing services hereunder to execute an Employment Acknowledgement and Confidentiality Agreement prior to commenting work under this agreement. In accordance with the Riverside County Department of Public Social Services, Professional Services Agreement, Group Home Contractor Responsibilities ? Administrative, Policies and Procedures, verification of staff?s driving record is an annual requirement. Cause ? Clerical oversight. Effect ? Noncompliance with the Compliance Supplement, Uniform Guidance, and grant agreements. Repeat Finding ? No Questioned Costs ? None Recommendation ? We recommend that management improve internal control monitoring activities and provide training to staff regarding employment file documentation required by contractual agreements. In addition, a personnel file checklist outlining the required documentation should be established or updated and reviewed at regular intervals to help ensure compliance. The performance of the review procedures should be documented. This will help ensure that personnel files include the required documentation and that the entity maintains compliance with the Compliance Supplement, Uniform Guidance, and grant agreements. View of Responsible Officials ? Management concurs with the audit findings.

2020-003 U.S. Department of Health and Human Services Administration of Children and Families CFDA Number: 93.658 Passed Through Agency and Number: Los Angeles County Health and Welfare Agency ? 19-01-06, 19-01-08, 19-05-02 Riverside County Health and Welfare Agency ? CS-01781-07 Award Period: July 1, 2019 ? June 30, 2020 Type of Finding ? Significant Deficiency in Internal Control over Compliance Condition/Context ? For six of twenty-five employee files tested, the personnel files did not contain evidence of required forms and agreements. Some employee files were missing multiple documents as follows: 1. For one employee from Los Angeles County, the employee file was missing a signed child abuse reporting statement. 2. For five employees from Riverside County, the employee files were missing the following documents: a. Confidentiality agreements were missing for two employees. b. Driving record was missing for two employees. c. Federal Form I-9 was missing for three employees. Contact Person ? Jill Brown, Chief Human Resources Officer Corrective Action Plan: Childhelp will review and improve management of internal control monitoring activities and provide training to staff regarding employment file documentation required by contractual agreements. In addition, a personnel file checklist outlining the required documentation will updated, utilized, and reviewed to help ensure compliance. The performance of the review procedures will be documented. This will help ensure that personnel files include the required documentation and that the entity maintains compliance with the Compliance Supplement, Uniform Guidance, and grant agreements.