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. The Child Support Enforcement Program is subject to the Treasury-State Agreement, which requires the State to disburse payments for local assistance not more than three business days after it deposits federal funds. However, for two of 15 transactions that we reviewed for fiscal year 2009-10, Child Support Services issued payments 37 and 19 business days after drawing federal funds. We also found that Child Support Services did not correctly identify all Recovery Act funds it received in the State's accounting records. 2005-06
Child Support Services has taken steps to ensure that staff are included in state control agency distribution lists for policy and procedure notifications. Child Support Services has also verified that Recovery Act funds for state fiscal year 2010-11 have been correctly recorded in the State's accounting records. 43
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