Recurring Findings

Child Support Services: Recurring Less severe Noncompliance
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
Child Support Enforcement Child Support Services continues to have problems fulfilling its subrecipient monitoring responsibilities for the Child Support Enforcement program. In the prior year, BSA reported that Child Support Services didn't effectively monitor local child support agencies' (LCSAs) use of federal funds through site visits, limited scope audits, or other means. Finance completed audits of only two LCSAs (out of 52) during fiscal year 08-09. Further, Child Support Services did not provide all federal award information to LCSAs. The January 2010 letter sent to LCSAs did not include the award number for the federal fiscal year 2009 award, which authorized Recovery Act funding for the first three months of fiscal year 2009-2010. 2006-07
Child Support Services will continue completing the audits started during FY 2009-2010 and will focus on achieving the number of audits required for a four year plan of reviewing all LCSAs. Additionally, Child Support Services will ensure that allocation letters to the LCSAs include their federal award number, CFDA number, and amount of Recovery Act funds. 65
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