Recurring Findings

Child Support Services: Recurring Significant Internal Control Deficiencies
Federal Program Issue First Year Reported
Department's Assertion Page Number
Child Support Enforcement Child Support Services lacks adequate policies and procedures to provide reasonable assurance that cash management requirements are met for drawing federal funds for the Child Support Enforcement program administrative costs. Specifically, Child Support Services failed to consistently follow the funding technique specified in the Treasury-State Agreement (TSA) during state fiscal year 2007–08. 2005-06
Fully corrected. Child Support Services has revised cash management procedures to use historical expenditure data as the basis for monthly expenditure estimates. Child Support Services has also worked with the Department of Finance to incorporate new methodology in the state fiscal year 2009-10 TSA. 92
Child Support Enforcement Child Support Services lacks adequate written policies and procedures to ensure its expenditures meet the requirements of the U.S. Office of Management and Budget (OMB) Circular A-87, Cost Principles for State and Local Governments, and the federal requirements for the Child Support Enforcement program. Child Support Services’ current process increases the difficulty of resolving unallowable costs by delaying their identification until invoices or purchase orders reach accounting (late in the approval process) rather than determining their allowability in the contracts or purchasing units (early in the approval process). 2006-07
Fully corrected. Child Support Services developed a plan to train staff to ensure all payments being submitted for payment fall within the approved OMB Circular A-87 requirements. 89
© 2013, California State Auditor | Privacy Policy | Conditions of Use | Download Adobe PDF Reader