Columbia County Children and Youth Agency - Amended Fiscal ...
33
AMENDED FISCAL REPORTS For Fiscal Years: July 1, 2017 to June 30, 2018 July 1, 2018 to June 30, 2019 ____________ Columbia County Children and Youth Agency ____________ November 2020
Transcript of Columbia County Children and Youth Agency - Amended Fiscal ...
AMENDED FISCAL REPORTS For Fiscal Years:
July 1, 2017 to June 30, 2018 July 1, 2018 to June 30, 2019
____________
Columbia County Children and Youth Agency
____________
November 2020
Independent Auditor’s Report
16
The Commissioners of Columbia County Main Street County Annex 11 West Main Street Bloomsburg, PA 17815 Dear Commissioners:
We have fulfilled the requirements pursuant to authority derived from Act 148 of 1976, as amended, (62 P.S. § 704.1(a)(4)) for the submitted CY-370 Expenditure Report, the CY-370A Revenue Report, and the CY-348 Fiscal Summary, hereinafter referred to as the submitted fiscal reports, and the related financial records of the Columbia County Children and Youth Agency (agency), legally known as Columbia County Children and Youth Services, for the purpose of ascertaining and certifying the actual Commonwealth expenditures incurred on behalf of children residing within the County for the fiscal years July 1, 2017 to June 30, 2018, and July 1, 2018 to June 30, 2019. The scope of our engagement was limited to the fiscal reports submitted to the Department of Human Services (DHS) as part of the Act 148 Invoice Packages for the fiscal years ended June 30, 2018, and June 30, 2019.
Preparation of the submitted fiscal reports, and compliance with children, youth, and
families regulations, are the responsibility of agency management. Our engagement procedures included a review of selected agency records, and other procedures we deemed necessary, to enable us to ascertain and certify the actual Commonwealth expenditures incurred on behalf of children residing within the County and to determine the County’s compliance with certain provisions of 55 Pa. Code, Part V. Children, Youth, and Families Manual, Subpart C, Chapters 3140 and 3170 (55 Pa. Code §§ 3140.1 et seq. and 3170.1 et seq.), but was not conducted, nor was it required to be, in accordance with professional auditing or attestation standards. We believe that our engagement procedures provided us a reasonable basis to ascertain and certify the actual Commonwealth expenditures incurred on behalf of children residing within Columbia County.
Independent Auditor’s Report (Continued)
We certify that the enclosed amended fiscal reports fairly present, in all material respects, the total Commonwealth expenditures paid on behalf of children residing within the county for the 2017-2018 and 2018-2019 fiscal years based on the accrual basis of accounting.
Adjustments to the agency’s submitted fiscal reports resulting from the procedures we performed during this engagement are as follows:
• For the 2017-2018 fiscal year, our engagement resulted in two adjustments being made to the agency’s submitted fiscal reports. These adjustments in total impacted the agency’s Final Net State Share by increasing agency expenditures by $32,126 and increasing non-reimbursable expenditures by $1,525. Based on the application of the state participation rates, the two adjustments resulted in an amount due to the county totaling $24,563. Both adjustments are detailed in our amended fiscal reports for fiscal year 2017-2018, as included in Section 1 of this report.
• For the 2018-2019 fiscal year, our engagement resulted in no adjustments being
made to the agency’s submitted fiscal reports, which are presented in Section 2 of this report.
In addition, we found that the agency did not comply with one of the two findings included
in our prior engagement report, as detailed in Section 3 of this report. This resulted in our issuance of a repeat finding, as listed below and detailed in Section 4 of this report.
Finding – Lack of Internal Control Policies and Procedures to Reduce the Risk of Paying Overbillings or Fraudulent Billings by Contracted In-Home Purchased Service Providers
Furthermore, we updated our Child Protective Services Law Observation to include DHS
corrective actions taken and our current position, as listed below and detailed in Section 5 of this report.
Observation – Pennsylvania Department of Human Services is Making Strides in Increasing the Protection of At-Risk Children in the Care of Contracted In-Home Preventative Service Providers; Risk that has been Further Exacerbated by the Current COVID-19 Crisis. The results of our engagement procedures, as presented in this report, were discussed with
agency management at an exit conference held on November 5, 2020. This report is being forwarded to the DHS Bureau of Financial Operations, and the Office
of Children, Youth, and Families for review and settlement of the recommended adjustments included in our amended fiscal reports. You will be notified by DHS of the decisions made regarding the approval and finalization of the adjustment amounts during the DHS settlement process and the impact, if any, on a future Act 148 payment. At that time, in accordance with the Commonwealth’s General Rules of Administrative Practice and Procedure, 1 Pa. Code § 31.1 et seq., you will be afforded the opportunity by Commonwealth DHS to appeal its settlement process decision.
Independent Auditor’s Report (Continued)
We appreciate the cooperation, assistance, and courtesy granted our representatives by your officials and the staff of the Columbia County Children and Youth Agency. If you have any questions, please feel free to contact Tracie Fountain, CPA, Director, Bureau of Children and Youth Services Audits at 717-787-1159.
Sincerely,
November 16, 2020 Eugene A. DePasquale Auditor General
CONTENTS
Page Background ....................................................................................................................................1 Section 1 – Amended Fiscal Reports for the Fiscal Year July 1, 2017 to June 30, 2018
Amended Computation of Final Net State Share ........................................................................3 Amended CY-348 - Fiscal Summary ..........................................................................................4 Amended CY-370A - Revenue Report .......................................................................................5 Amended CY-370 - Expenditure Report.....................................................................................6 Amended Summary of Expense and Expense Adjustments .......................................................7 Adjustment Schedule ..................................................................................................................8
Section 2 – Amended Fiscal Reports for the Fiscal Year July 1, 2018 to June 30, 2019
Amended Computation of Final Net State Share ......................................................................10 Amended CY-348 - Fiscal Summary ........................................................................................11 Amended CY-370A - Revenue Report .....................................................................................12 Amended CY-370 - Expenditure Report...................................................................................13 Amended Summary of Expense and Expense Adjustments .....................................................14
Section 3 – Status of Prior Engagement Findings and Recommendations .............................16 Section 4 – Current Engagement Finding and Recommendations .........................................19 Section 5 – Current Engagement Observation ..........................................................................24 Report Distribution List ..............................................................................................................28
BACKGROUND
1
The Department of the Auditor General is responsible for reviewing the fiscal reports, known as the submitted CY-370 Expenditure Report, the CY-370A Revenue Report, and the CY-348 Fiscal Summary of the 67 County Children and Youth Agencies to determine proper reporting and utilization of funds according to program regulations and guidelines under the Human Services Code 62 P.S. § 704.1(a)(4). The annual state Act 148 allocations are used by the Counties to administer social services for the children and youth that reside within the Commonwealth of Pennsylvania, whose stated goal is “to ensure, for each child in this Commonwealth, a permanent, legally assured family which protects the child from abuse and neglect.” According to information provided by the Department of Human Services (DHS), Office of Children, Youth and Families (OCYF), the Columbia County Children and Youth Agency provided in-home and placement services to 2,444 children residing within the County during the 2017-2018 fiscal year. The Children and Youth Social Services Program is County-Administered and State-Supervised by DHS and thus, they are jointly responsible for achieving the Commonwealth’s goal. In accordance with the Human Services Code (62 P. S. § 703), DHS is responsible for making and enforcing all rules and regulations necessary and appropriate to the proper accomplishment of the child welfare duties and functions vested by law in the county institution districts or their successors. Title 55 Pa. Code, Part V. Children, Youth, and Families Manual, Subpart C, outlines the rules and regulations relative to the County Administration of the Children and Youth Social Service Programs. Specifically, in compliance with 55 Pa. Code § 3140.31, the Counties must report their cumulative actual expenditures incurred for the provision of children and youth social services on a quarterly basis to DHS through the Act 148 Invoice package. The expenditures reported in the Act 148 Invoice Package refers to all costs for dependent and delinquent children and youth services funded or administered by DHS. As part of our engagement, we reviewed the County Children and Youth Agency’s submitted fiscal reports, as referenced above, which are included in the Act 148 Invoice package. Specifically, we reviewed the final, cumulative 4th Quarter fiscal reports submitted to DHS, along with the County Children and Youth Agency’s related financial records and supporting documentation, to determine whether the County Children and Youth Agency’s actual, cumulative expenditures and revenues were properly reported to DHS for the respective fiscal years (FYs). Any variances identified between the submitted and actual costs and revenues required adjustments to these fiscal reports, and thus, our Amended CY-370 Expenditure Report, Amended CY-370A Revenue Report, and Amended CY-348 Fiscal Summary, resulting from our engagement procedures and included in this report for each fiscal year included in our engagement period, reflect the County Children and Youth Agency’s actual related costs and revenues for those years. The reports also include the impact of those costs and revenues on the County Children and Youth Agency’s corresponding Net State Shares.
SECTION 1
AMENDED FISCAL REPORTS
FOR THE FISCAL YEAR:
JULY 1, 2017 to JUNE 30, 2018
3
Approved State Allocation1 $ 2,660,116
Supplemental Act 148 0
Total State Allocation 2,660,116
State Share (CY348)2 $ 2,639,592
Less: Major Service Category Adjustment 0
Net State Share $ 2,639,592
Less: Expenditures in Excess of the Approved State Allocation 0
Final Net State Share Payable3 $ 2,639,592
Actual Act 148 Revenues Received4 2,615,029
Net Amount Due County/(State)5 $ 24,563
1 Approved State Allocation is the amount of Act 148 State Funds that were budgeted for the County.2 State Share (CY348) is the total amount of County expenditures that are eligible for reimbursement from
Act 148 Funds after audit adjustments are considered.3 Final Net Share Payable is the net amount of reimbursable expenditures from Act 148 funds after audit
adjustments are considered.4 Actual Act 148 Revenues Received is the amount of Act 148 funds the County received.5 Net Amount Due the County/(State) is the variance between the amount of Act 148 funds the County
received and the Final Net State Share Payable to the County.
COLUMBIA COUNTY CHILDREN AND YOUTH AGENCYFOR THE PERIOD JULY 1, 2017 TO JUNE 30, 2018
AMENDEDCOMPUTATION OF FINAL NET STATE SHARE
4
AB
CD
EF
GH
IJ
KCh
ild W
elfare
GRAN
DPR
OGRA
MTI
TLE
TITL
ETI
TLE
Demo
nstrat
ionME
DICA
LNE
TST
ATE
LOCA
LTO
TAL
INCO
MEIV
-ETA
NFXX
IV-B
Projec
t Title
IV-E
ASSIS
TANC
ETO
TAL
ACT 1
48SH
ARE
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01.1
00%
REIM
BURS
EMEN
T62
50
102
00
00
052
352
30
02. 9
0% R
EIMB
URSE
MENT
73,17
773
11,14
90
00
00
61,95
555
,760
6,195
03. 8
0% R
EIMB
URSE
MENT
3,859
,844
96,12
779
1,429
52,63
241
,505
43,84
30
02,8
34,30
82,2
67,44
456
6,864
04. 6
0% R
EIMB
URSE
MENT
586,5
789,6
1996
,886
00
00
2,807
477,2
6628
6,358
190,9
0805
. 50%
REI
MBUR
SEME
NT59
,890
154
723
00
00
059
,013
29,50
729
,506
06.T
OTAL
NET
CHI
LD W
ELFA
RE EX
PEND
.4,5
80,11
410
5,973
900,2
8952
,632
41,50
543
,843
02,8
073,4
33,06
52,6
39,59
279
3,473
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07.6
0% D
HS PA
RTIC
IPAT
ION
65,77
817
8|||||
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|||65
,600
39,36
026
,240
08.N
ON-R
EIMB
URSA
BLE E
XPEN
DITU
RES
1,928
0|||||
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|||1,9
28|||||
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1,928
09.T
OTAL
EXPE
NDIT
URES
4,647
,820
106,1
5190
0,289
52,63
241
,505
43,84
30
2,807
3,500
,593
2,678
,952
821,6
41
10.T
OTAL
TITL
E IV-
D CO
LLEC
TION
S81
,967
11.T
ITLE
IV-D
Coll
ectio
ns for
IV-E
Chil
dren
21,98
3
12.S
TATE
ACT
148 -
line 6
2,639
,592
13.S
TATE
ACT
148 A
LLOC
ATIO
N2,6
60,11
6
14.A
DJUS
TED
STAT
E SHA
RE (lo
wer o
f 12 o
r 13)
2,639
,592
INVO
ICE
AMEN
DED
STAT
E SHA
RE (A
CT 14
8)2,6
39,59
2AC
T 148
AMO
UNT R
ECEI
VED
2,615
,029
ADJU
STME
NT TO
STAT
E SHA
RE24
,563
YDC/
YFC
PLAC
EMEN
T COS
TS
COLU
MBI
A C
OUNT
Y CH
ILDR
EN A
ND Y
OUTH
AGE
NCY
FOR
THE
PERI
OD JU
LY 1,
2017
TO JU
NE 30
, 201
8AM
ENDE
D CY
348
FISC
AL SU
MM
ARY
NET C
HILD
WEL
FARE
EXPE
NDIT
URES
5
12
34
56
78
910
1112
TOTA
LCh
ild W
elfar
eNE
TRE
IMBU
RSAB
LEPR
OGRA
MTI
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IV-E
TITL
E IV
-EDe
mons
tratio
nM
EDIC
ALRE
IMBU
RSAB
LEST
ATE
LOCA
LIN
-HO
ME
EXPE
NDIT
URES
INCO
ME
MAI
NTEN
ANCE
ADM
IN.
TANF
TITL
E XX
TITL
E IV
-BPr
ojec
t Title
IV-E
ASSI
STAN
CEEX
PEND
ITUR
ESAC
T 14
8SH
ARE
1-A
ADOP
TION
SER
VICE
625
0||||
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|10
20
||||||||
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00
052
352
30
1-B
ADOP
TION
ASS
ISTA
NCE
173,
528
065
,100
0||||
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00
010
8,42
886
,742
21,6
861-
CSU
BSID
IZED
PER
MAN
ENT
LEGA
L CU
STOD
IANS
HI63
60
598
0||||
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00
038
308
1-D
COUN
SELI
NG -
DEPE
NDEN
T18
5,07
60
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052
,632
00
00
132,
444
105,
955
26,4
891-
ECO
UNSE
LING
- DE
LINQ
UENT
2,98
179
7||||
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|0
00
00
02,
184
1,74
743
71-
FDA
Y CA
RE0
0||||
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|0
00
00
00
00
1-G
DAY
TREA
TMEN
T - D
EPEN
DENT
00
||||||||
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00
00
00
00
01-
HDA
Y TR
EATM
ENT
- DEL
INQU
ENT
1,68
864
9||||
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|0
00
00
01,
039
831
208
1-I
HOM
EMAK
ER S
ERVI
CE0
0||||
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|0
00
00
00
00
1-J
INTA
KE &
REF
ERRA
L57
9,60
00
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85,5
510
00
00
494,
049
395,
239
98,8
101-
KLI
FE S
KILL
S - D
EPEN
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00
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00
00
00
00
01-
LLI
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KILL
S -
DELI
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0||||
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|0
00
00
00
00
1-M
PROT
ECTI
VE S
ERVI
CE -
CHIL
D AB
USE
116,
064
0||||
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|16
,421
00
00
099
,643
79,7
1419
,929
1-N
PROT
ECTI
VE S
ERVI
CE -
GENE
RAL
464,
244
56||||
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|68
,634
00
00
039
5,55
431
6,44
379
,111
1-O
SERV
ICE
PLAN
NING
34,5
620
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5,26
30
00
00
29,2
9923
,439
5,86
01-
PJU
VENI
LE A
CT P
ROCE
EDIN
GS -
DEPE
NDEN
T20
,763
0||||
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30
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00
020
,040
10,0
2010
,020
1-Q
JUVE
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ACT
PRO
CEED
INGS
- DE
LINQ
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00
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00
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00
00
00
1-R
SUB
TOTA
L IN
-HO
ME
1,57
9,76
71,
502
65,6
9817
6,69
452
,632
00
00
1,28
3,24
11,
020,
683
262,
558
TOTA
LCh
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elfar
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TRE
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E TR
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ENT
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INQU
ENT
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00
00
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2-C
COM
MUN
ITY
RESI
DENT
IAL
- DEP
ENDE
NT19
1,68
09,
238
9,83
339
0||||
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00
00
172,
219
137,
775
34,4
442-
DCO
MM
UNIT
Y RE
SIDE
NTIA
L - D
ELIN
QUEN
T30
4,89
413
,152
127,
557
13||||
||||||||
||||||||
00
00
164,
172
131,
338
32,8
342-
EEM
ERGE
NCY
SHEL
TER
- DE
PEND
ENT
66,7
320
3,50
77,
642
00
00
055
,583
50,0
255,
558
2-F
EMER
GENC
Y SH
ELTE
R -
DELI
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NT6,
445
730
00
00
00
6,37
25,
735
637
2-G
FOST
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AMIL
Y -
DEPE
NDEN
T1,
767,
447
70,1
3515
4,32
025
6,40
8||||
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41,5
0543
,843
00
1,20
1,23
696
0,98
924
0,24
72-
HFO
STER
FAM
ILY
- DE
LINQ
UENT
37,4
442,
100
676
665
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034
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27,2
026,
801
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PEND
ENT
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02-
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00
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00
00
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2-K
SUB
TOTA
L CB
P2,
374,
642
94,6
9829
5,89
326
5,11
80
41,5
0543
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00
1,63
3,58
51,
313,
064
320,
521
TOTA
LCh
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TRE
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RSAB
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Proj
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SIST
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EXPE
NDIT
URES
ACT
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SHAR
E3-
AJU
VENI
LE D
ETEN
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SER
VICE
39,1
2715
4||||
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038
,973
19,4
8719
,486
3-B
RESI
DENT
IAL
SERV
ICE
- DEP
ENDE
NT69
,191
6,90
223
,440
0||||
||||||||
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00
00
38,8
4923
,309
15,5
403-
CRE
S. S
ERVI
CE -
DELI
NQUE
NT (N
ON
YDC/
YFC)
217,
314
1,70
741
,935
3||||
||||||||
||||||||
00
00
173,
669
104,
201
69,4
683-
DSE
CURE
RES
. SER
VICE
(EXC
EPT
YDC)
89,4
141,
010
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||||| |
||||||||
||||||||
||||||||
||0
88,4
0453
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35,3
623-
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C SE
CURE
65,7
7817
8||||
||||||||
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||||||||
||||||||
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| |||||
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65,6
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26,2
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ITUT
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5,49
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0,65
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||||||||
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||||||||
||||||||
|||||
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||||||||
||||||||
00
02,
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176,
344
105,
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70,5
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TO
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4,64
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PERI
OD
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1, 2
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UNE
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018
AMEN
DED
CY37
0ARE
VENU
E RE
PORT
MAJ
OR
SERV
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GO
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6
12
34
56
78
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||||||||
||||||||
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|62
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||||||||
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01,
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01,
688
04
00
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||||||||
||||||||
||||||||
|0
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00
1-J
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KE
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392,
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||||||||
||||||||
||||||||
|57
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00
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734
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||||||||
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||||||||
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24,3
67||||
||||||||
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308,
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41||||
||||||||
||||||||
|||||
56,8
270
046
4,44
240
40
198
00
1-O
SERV
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PLA
NN
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23,9
868,
168
||||||||
||||||||
||||||||
|2,
408
00
34,5
6257
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00
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PJU
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CEED
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T||||
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||||||||
||||||||
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CT P
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T||||
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||||||||
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|||||||
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|0
0||||
||||||||
||||||||
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00
00
01-
R S
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L IN
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ME
798,
213
261,
108
174,
164
135,
476
211,
145
01,
580,
106
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
|33
90
02,
653
WA
GES
DA
YS
Child
ren
Non
-N
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OY
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hase
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ted
to a
ll N
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NG
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VE T
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MM
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AL
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END
ENT
1,54
563
30
408
189,
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019
1,68
01,
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120
00
2-D
COM
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ITY
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NT
00
079
304,
815
030
4,89
41,
322
40
00
2-E
EMER
GEN
CY S
HEL
TER
- D
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2,83
30
1,55
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,427
066
,732
864
310
00
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HEL
TER
- D
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NT
00
00
6,44
50
6,44
544
20
00
2-G
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ILY
- D
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4,45
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1,28
9,56
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- D
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4,91
594
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094
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1,88
0,51
80
2,37
4,69
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143
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0
WA
GES
DA
YS
Child
ren
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RE R
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00
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65,7
780
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7811
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00
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TIO
NA
L0
00
1,16
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00
212,
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||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
|1,
536
00
5
TO
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EXPE
ND
ITU
RES
1,18
1,17
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318
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||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
|1,
928
00
Coun
ty In
dire
ct C
osts
= $
102,
454
CO
MM
UN
ITY
BA
SED
PLA
CEM
ENT
INST
ITU
TIO
NA
L PL
AC
EMEN
T
& C
OST
CEN
TER
SO
BJEC
TS O
F EX
PEN
DIT
UR
E
CO
LUM
BIA
C
OU
NTY
CH
ILD
REN
AN
D Y
OU
TH A
GEN
CY
FOR
TH
E PE
RIO
D J
ULY
1, 2
017
TO J
UN
E 30
, 201
8A
MEN
DED
CY
370
EXPE
ND
ITU
RE
REP
OR
T
MA
JOR
SER
VIC
E C
ATE
GO
RIE
S
Num
ber o
f Chi
ldre
n re
ceiv
ing
onl
y N
ON
-PUR
CHA
SED
IN-H
ome
Serv
ices
7
AS ASREPORTED INCREASE AMENDED PER
COST CENTER ITEMS PER CY370 (DECREASE) CY370
Adoption Service $ 625 $ 0 $ 625Adoption Assistance 173,528 0 173,528Subsidized Permanent Legal Custodianship 636 0 636Counseling 177,895 10,162 188,057Day Care 0 0 0Day Treatment 1,688 0 1,688Homemaker Service 0 0 0Intake and Referral 571,056 8,678 579,734Life Skills 0 0 0Protective Service - Child Abuse 114,734 1,337 116,071Protective Service - General 458,717 5,725 464,442Service Planning 34,290 272 34,562Juvenile Act Proceedings 20,763 0 20,763Alternative Treatment 0 0 0Community Residential 496,261 313 496,574Emergency Shelter 73,079 98 73,177Foster Family 1,800,553 4,391 1,804,944Supervised Independent Living 0 0 0Juvenile Detention Service 39,127 0 39,127Residential Service 286,505 0 286,505Secure Residential Service (Except YDC) 89,414 0 89,414YDC Secure 65,778 0 65,778Administration 211,045 1,150 212,195
Combined Total Expense 4,615,694 32,126 4,647,820
Less Non-reimbursables 403 1,525 1,928
Total Net Expense $ 4,615,291 $ 30,601 $ 4,645,892
AS ASREPORTED INCREASE AMENDED PER
OBJECTS OF EXPENDITURE PER CY370 (DECREASE) CY370
Wages and Salaries $ 1,181,171 $ 0 $ 1,181,171Employee Benefits 376,051 0 376,051Subsidies 174,164 0 174,164Operating 324,587 20,529 345,116Purchased Services 2,559,721 11,597 2,571,318Fixed Assets 0 0 0
Combined Total Expense 4,615,694 32,126 4,647,820
Less Non-reimbursables 403 1,525 1,928
Total Net Expense $ 4,615,291 $ 30,601 $ 4,645,892
COLUMBIA COUNTY CHILDREN AND YOUTH AGENCYFOR THE PERIOD JULY 1, 2017 TO JUNE 30, 2018
AMENDEDSUMMARY OF EXPENSE AND EXPENSE ADJUSTMENTS
8
ADJ. AS REPORTED INCREASE/ ADJUSTEDSCHEDULE LINE COLUMN NO. EXPLANATION OF ADJUSTMENTS OR ADJUSTED (DECREASE) TOTAL
CY-370 Adjustment
CY-370 1-J 4 1 Intake & Referral - Operating 48,814$ 8,678$ 57,492$ 1-M 4 Protective Service Child Abuse - Operating 12,024$ 1,337$ 13,361$ 1-N 4 Protective Service General - Operating 51,102$ 5,725$ 56,827$ 1-O 4 Service Planning - Operating 2,136$ 272$ 2,408$ 2-E 4 Emergency Shelter (Dep.) - Operating 1,473$ 84$ 1,557$ 2-G 4 Foster Family (Dep.) - Operating 89,089$ 3,283$ 92,372$
4 4 Administration - Operating 112,630$ 1,150$ 113,780$ 1-D 5 Counseling (Dep.) - Purchased Services 174,914$ 10,162$ 185,076$ 2-C 5 Community Res. (Dep.) - Purchased Services 188,781$ 313$ 189,094$ 2-E 5 Emergency Shelter (Dep.) - Purchased Services 53,413$ 14$ 53,427$ 2-G 5 Foster Family (Dep.) - Purchased Services 1,288,460$ 1,108$ 1,289,568$
Total Adjustment Amount 32,126$
To increase expenditures by $32,126 to includeexpenditures not reported on the Act 148 Invoicesubmitted to Commonwealth DHS and reconcileto the agency's final expenditure ledger.
Title 55 PA Code, Chapter 3170.95(a)(b)
CY-370 4 10 2 Administration - Non-Reimbursable Non PS/Sub. 11$ 1,525$ 1,536$
To increase non-reimbursable expenditures by$1,525 to properly report indirect costs which exceed the 2% cost limitation.
Title 55 PA Code, Chapter 3170.60OCYF Bulletin 00-95-12
REPORT REFERENCE
COLUMBIA COUNTY CHILDREN AND YOUTH AGENCYFOR THE PERIOD JULY 1, 2017 TO JUNE 30, 2018
ADJUSTMENT SCHEDULE
SECTION 2
AMENDED FISCAL REPORTS
FOR THE FISCAL YEAR:
JULY 1, 2018 to JUNE 30, 2019
10
Approved State Allocation1 $ 2,813,420
Supplemental Act 148 277,859
Total State Allocation 3,091,279
State Share (CY348)2 $ 3,091,279
Less: Major Service Category Adjustment 0
Net State Share $ 3,091,279
Less: Expenditures in Excess of the Approved State Allocation 0
Final Net State Share Payable3 $ 3,091,279
Actual Act 148 Revenues Received4 3,091,279
Net Amount Due County/(State)5 $ 0
1 Approved State Allocation is the amount of Act 148 State Funds that were budgeted for the County.2 State Share (CY348) is the total amount of County expenditures that are eligible for reimbursement from
Act 148 Funds after audit adjustments are considered.3 Final Net Share Payable is the net amount of reimbursable expenditures from Act 148 funds after audit
adjustments are considered.4 Actual Act 148 Revenues Received is the amount of Act 148 funds the County received.5 Net Amount Due the County/(State) is the variance between the amount of Act 148 funds the County
received and the Final Net State Share Payable to the County.
COLUMBIA COUNTY CHILDREN AND YOUTH AGENCYFOR THE PERIOD JULY 1, 2018 TO JUNE 30, 2019
AMENDEDCOMPUTATION OF FINAL NET STATE SHARE
11
AB
CD
EF
GH
IJ
KCh
ild W
elfare
GRAN
DPR
OGRA
MTI
TLE
TITL
ETI
TLE
Demo
nstrat
ionM
EDIC
ALNE
TST
ATE
LOCA
LTO
TAL
INCO
ME
IV-E
TANF
XXIV
-BPr
oject
Title
IV-E
ASSIS
TANC
ETO
TAL
ACT 1
48SH
ARE
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||||||||
||||||||||
|||||||||
||||||||||
||||||||||
||||||||||
||||||||||
|||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||||||||
||||||||||
||||||||||
|||||||||
||||||||||
||||||||||
||||||||
||||||||||
|||||||||
||||||||||
||||||||||
|||01
.100
% RE
IMBU
RSEM
ENT
1,507
020
20
00
00
1,305
1,305
002
. 90%
REI
MBU
RSEM
ENT
30,65
922
25,4
800
00
00
24,95
722
,461
2,496
03. 8
0% R
EIM
BURS
EMEN
T4,3
02,47
110
1,163
767,9
2052
,632
41,50
543
,843
00
3,295
,408
2,636
,327
659,0
8104
. 60%
REI
MBU
RSEM
ENT
739,6
4617
,491
52,97
70
00
01,3
0166
7,877
400,7
2626
7,151
05. 5
0% R
EIM
BURS
EMEN
T62
,798
1,777
102
00
00
060
,919
30,46
030
,459
06.T
OTAL
NET
CHI
LD W
ELFA
RE E
XPEN
D.5,1
37,08
112
0,653
826,6
8152
,632
41,50
543
,843
01,3
014,0
50,46
63,0
91,27
995
9,187
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||||||||
||||||||||
|||||||||
||||||||||
||||||||||
||||||||||
||||||||||
|||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||||||||
||||||||||
||||||||||
|||||||||
||||||||||
||||||||||
||||||||
||||||||||
|||||||||
||||||||||
||||||||||
|||07
.60%
DHS
PART
ICIP
ATIO
N20
0,385
1,040
||||||||||
||||||||||
|||||||||
||||||||||
||||||||||
||||||||||
|||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||||||||
||||||||||
||||||||||
|||||||||
199,3
4511
9,607
79,73
8
08.N
ON-R
EIM
BURS
ABLE
EXP
ENDI
TURE
S2,1
660
||||||||||
||||||||||
|||||||||
||||||||||
||||||||||
||||||||||
|||||||||
||||||||||
||||||||||
||||||||||
||||||||||
||||||||
||||||||||
||||||||||
|||||||||
2,166
||||||||||
||||||||||
|||||2,1
66
09.T
OTAL
EXP
ENDI
TURE
S5,3
39,63
212
1,693
826,6
8152
,632
41,50
543
,843
01,3
014,2
51,97
73,2
10,88
61,0
41,09
1
10.T
OTAL
TITL
E IV
-D C
OLLE
CTIO
NS85
,086
11.T
ITLE
IV-D
Coll
ectio
ns fo
r IV-
E Ch
ildren
22,16
1
12.S
TATE
ACT
148 -
line 6
3,091
,279
13.S
TATE
ACT
148 A
LLOC
ATIO
N3,0
91,27
9
14.A
DJUS
TED
STAT
E SH
ARE
(lowe
r of 1
2 or 1
3)3,0
91,27
9
INVO
ICE
AMEN
DED
STAT
E SH
ARE
(ACT
148)
3,091
,279
ACT 1
48 A
MOU
NT R
ECEI
VED
3,091
,279
ADJU
STM
ENT T
O ST
ATE
SHAR
E0
YDC/
YFC
PLAC
EMEN
T COS
TS
COLU
MBI
A C
OUNT
Y CH
ILDR
EN A
ND Y
OUTH
AGE
NCY
FOR
THE
PERI
OD JU
LY 1,
2018
TO
JUNE
30, 2
019
AMEN
DED
CY34
8FI
SCAL
SUM
MAR
Y
NET C
HILD
WEL
FARE
EXP
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ATE
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40,7
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AS ASREPORTED INCREASE AMENDED PER
COST CENTER ITEMS PER CY370 (DECREASE) CY370
Adoption Service $ 1,507 $ 0 $ 1,507Adoption Assistance 197,437 0 197,437Subsidized Permanent Legal Custodianship 3,488 0 3,488Counseling 240,259 0 240,259Day Care 0 0 0Day Treatment 0 0 0Homemaker Service 0 0 0Intake and Referral 651,697 0 651,697Life Skills 0 0 0Protective Service - Child Abuse 88,810 0 88,810Protective Service - General 483,446 0 483,446Service Planning 35,101 0 35,101Juvenile Act Proceedings 20,321 0 20,321Alternative Treatment 0 0 0Community Residential 479,319 0 479,319Emergency Shelter 30,715 0 30,715Foster Family 2,124,215 0 2,124,215Supervised Independent Living 0 0 0Juvenile Detention Service 42,477 0 42,477Residential Service 429,064 0 429,064Secure Residential Service (Except YDC) 86,485 0 86,485YDC Secure 200,385 0 200,385Administration 224,906 0 224,906
Combined Total Expense 5,339,632 0 5,339,632
Less Non-reimbursables 2,166 0 2,166
Total Net Expense $ 5,337,466 $ 0 $ 5,337,466
AS ASREPORTED INCREASE AMENDED PER
OBJECTS OF EXPENDITURE PER CY370 (DECREASE) CY370
Wages and Salaries $ 1,184,971 $ 0 $ 1,184,971Employee Benefits 394,726 0 394,726Subsidies 200,925 0 200,925Operating 365,019 0 365,019Purchased Services 3,193,991 0 3,193,991Fixed Assets 0 0 0
Combined Total Expense 5,339,632 0 5,339,632
Less Non-reimbursables 2,166 0 2,166
Total Net Expense $ 5,337,466 $ 0 $ 5,337,466
COLUMBIA COUNTY CHILDREN AND YOUTH AGENCYFOR THE PERIOD JULY 1, 2018 TO JUNE 30, 2019
AMENDEDSUMMARY OF EXPENSE AND EXPENSE ADJUSTMENTS
SECTION 3
STATUS OF PRIOR ENGAGEMENT FINDINGS
AND RECOMMENDATIONS
COLUMBIA COUNTY CHILDREN AND YOUTH AGENCY STATUS OF PRIOR ENGAGEMENT FINDINGS AND RECOMMENDATIONS
16
Finding No. 1 – Columbia County Children and Youth Agency Paid Contractors for In-Home Purchased Services But Failed to Obtain Reasonable Assurance That These Services Were Actually Provided (Unresolved) In our prior engagement report for the fiscal years July 1, 2014 to June 30, 2017, we cited the Columbia County Children and Youth Agency (agency) for failing to obtain reasonable assurance that In-Home Purchased Service providers, responsible for providing In-Home services directly to at-risk children and their families, actually performed the services for which the agency was invoiced, and subsequently paid, and that if provided, were provided in adherence to executed contract terms between the agency and the respective provider. Furthermore, the agency failed to provide evidence of the validity of the number of units invoiced for each individual by Fee-For-Service In-Home Purchased Service Providers. During the conduct of our current engagement, we determined written fiscal-related monitoring policy and procedures were developed as of January 1, 2019. But, the implementation of these policies and procedures did not occur until July 24, 2019. As a result, the high risk of paying overbillings or fraudulent billings submitted by contracted In-Home Purchased Services providers continued to exist throughout both fiscal years included in our current engagement period. As such, we concluded that the issuance of a repeat finding is warranted. This repeat finding is included in the Current Engagement Findings and Recommendations section (Section 4) of this report. Finding No. 2 – Columbia County Children and Youth Agency Failed to Execute Contracts with Two Purchased Service Providers Used During the 2015-2016 and 2016-2017 Fiscal Years and Failed to Maintain Required Records (Resolved) In our prior engagement report for the fiscal years July 1, 2014 to June 30, 2017, we cited the Columbia County Children and Youth Agency (agency) for failing to execute contracts with two Purchased Service providers. For the 2015-2016 and 2016-2017 fiscal years, the agency violated the Commonwealth Department of Human Services’ (DHS) regulations requiring that written contracts be signed annually with providers to which clients are regularly referred, or with which the agency, juvenile court, and juvenile probation office have a continuing relationship, and that the agency must maintain records to justify payment for expenses. During the conduct of our current engagement, we determined through a review of the CY-383 Fee-For-Service Schedule and the agency’s expenditure ledger that one of the two previously cited Purchased Service providers did not provide any services to the agency during the 2017-2018 and 2018-2019 fiscal years. We further found that contracts were executed with the other cited provider for both the 2017-2018 and 2018-2019 fiscal years. In addition, we determined contracts were executed and maintained for all providers we tested. We also determined that the agency issued an internal memo for agency administrative staff, dated July 20, 2020, requiring contracts
COLUMBIA COUNTY CHILDREN AND YOUTH AGENCY STATUS OF PRIOR ENGAGEMENT FINDINGS AND RECOMMENDATIONS
17
be executed, maintained, and annually renewed with all providers to which clients are regularly referred, or with which the agency, juvenile court, and juvenile probation office have a continuing relationship. Based on the results of procedures performed during the conduct of our current engagement, including evidence we found substantiating a policy was issued July 20, 2020 requiring that contracts for all purchased services be executed and maintained, we concluded that the issuance of a repeat finding is not warranted.
SECTION 4
CURRENT ENGAGEMENT FINDING AND
RECOMMENDATIONS
COLUMBIA COUNTY CHILDREN AND YOUTH AGENCY CURRENT ENGAGEMENT FINDING AND RECOMMENDATIONS
19
Finding – Unresolved Prior Audit Recommendations – Lack of Internal Control Policies and Procedures to Reduce the Risk of Paying Overbillings or Fraudulent Billings by Contracted In-Home Purchased Service Providers Condition: As detailed in our Status of Prior Engagement Findings and Recommendations section (Section 3) of this report, the Columbia County Children and Youth Agency (agency) lacked internal control procedures designed to sufficiently reduce the risk of paying overbillings or fraudulent billings submitted by contracted In-Home Purchased Service providers. For contracted In-Home Fee-For-Service Purchased Service providers, as cited in the finding included in our prior engagement report, the agency could not provide evidence that substantiated the validity of the number of units invoiced for each individual listed on invoices submitted by these providers. During the conduct of our current engagement, we determined agency management developed written fiscal-related monitoring policy and corresponding procedures in January 2019; however, these policies and procedures were not implemented until July 2019, subsequent to the end of our current engagement period. Because implementation did not occur until July 2019, we did not assess the sufficiency of these newly created monitoring policies and procedures during the conduct of our current engagement. We will review and evaluate the implemented policy and procedures during the conduct of our next regularly scheduled engagement of this agency and determine whether they are sufficient in providing agency management reasonable assurance that invoiced contracted In-Home Services were actually provided, and that the number of units invoiced by contracted Fee-For-Service In-Home providers and (if applicable) operating costs for Program Funded providers, are properly substantiated, thus reducing the agency’s risk of paying overbillings or fraudulent billings submitted by In-Home Purchased Service providers.
Criteria: The following section of 55 Pa. Code Chapter 3140, Planning and Financial Reimbursement Requirements for County Children and Youth Social Service Programs: Section 3140.21. Reimbursement for Services. General. “(a) Under section 704.1 of the [Human Services] (62 P.S. § 704.1), the Department reimburses expenses incurred by the county for children and youth social services, including services to alleged and adjudicated dependent and delinquent children according to an approved county plan and budget estimate up to the amount of State funds allocated to the county under section 709.3 of the [Human Services] Code (62 P.S. § 709.3).”
• Office of Children, Youth and Families (OCYF) Bulletin 3140-06-06, applicable for fiscal year ended 6/30/2011; Bulletin 3140-11-02, applicable for fiscal year ended 6/30/2012; Bulletin 3140-13-01, applicable for fiscal year ended 6/30/2013; Bulletin 3140-13-05, applicable for fiscal year ended 6/30/2014 : Act 148 Invoicing Procedures
COLUMBIA COUNTY CHILDREN AND YOUTH AGENCY CURRENT ENGAGEMENT FINDING AND RECOMMENDATIONS
20
for County Child Social Services - Instructions for Completion of Expenditure Report. This form is a report of the ACTUAL EXPENDITURES of the County Children and Youth Agency (CCYA).
The following sections of 55 Pa. Code § 3170, Allowable Costs and Procedures for County Children and Youth:
• Section 3170.2. Definitions. Program funded agency – An agency whose total eligible expenditures are funded in a manner which is predetermined by the appropriate county authorities.
• Section 3170.23(a). Purchase of Service. Purchase of service funding may be by unit of service funding or by program funding.
• Section 3170.85. Responsibility of the County. “…the county executive officers shall
be responsible for the effective execution of each purchase of service agreement…”
• Section 3170.91. County Responsibility. “The county is responsible for the general fiscal management of the county agency. This includes maintaining fiscal records of expenditures and revenues of the program, providing data for budgeting and expenditure reporting to the Department, monitoring the financial activities of the program, and other activities related to the fiscal operations of the program.”
• Section 3170.92(b). Accountability for Expenditures for Clients. Records Maintenance. “County agencies shall maintain sufficient and appropriate records and data to justify payment for expenses by the Department. The local authorities or contractors shall maintain books, records, documents and other evidence and accounting procedures and practices, sufficient to reflect properly all direct and indirect costs of whatever nature claimed to have been incurred and anticipated to be incurred for funds supported by the Department and for which reimbursement is claimed…”
Cause: Agency management developed and implemented fiscal related monitoring policy and corresponding procedures subsequent to being notified during our prior engagement. However, implementation did not occur until July 2019, which is subsequent to the end of our current engagement period. Therefore, these control deficiencies and corresponding risks continued to exist for both fiscal years included in our current engagement period.
COLUMBIA COUNTY CHILDREN AND YOUTH AGENCY CURRENT ENGAGEMENT FINDING AND RECOMMENDATIONS
21
Effect: The agency’s lack of internal control procedures during the fiscal years included in our current engagement period, designed to reduce the risk of paying overbillings or fraudulent billings submitted by contracted In-Home Purchased Service providers, increased agency management’s risk of:
• Failure to detect fraudulent or erroneous In-Home provider billings (invoices). • Failure to prevent or detect improper payments for such invoices. • Inappropriately billing the Commonwealth DHS for such improper payments. • Receipt of Act 148 funds to which the agency may not be entitled.
Recommendations: We recommend that agency management ensure that the agency’s newly implemented monitoring procedures are sufficient in reducing the agency’s risk of paying overbillings and fraudulent billings submitted by contracted In-Home Purchased Service providers. We further recommend that agency management ensure that such policies and procedures are sufficient in providing agency management reasonable assurance that services related to the fees invoiced by contracted In-Home Purchased Service providers were actually provided, and provided in adherence to executed contract terms. Specifically, this written fiscal-related monitoring policy, and corresponding procedures, must be sufficient to assess the validity of the number of units invoiced by Fee-For-Service providers and, if applicable, operating costs invoiced by Program-Funded providers. Procedures typically performed to achieve these objectives are listed below for agency management’s consideration and comparison to its newly created and implemented procedures:
• Performing on-site fiscal-related monitoring visits of In-Home Purchased Services providers, as deemed necessary by agency management, to determine whether appropriate supporting documentation exists substantiating invoiced costs, including assessing the validity the number of units invoiced by Fee-For-Service providers and operating costs invoiced by Program-Funded providers, and that related services were actually provided according to executed contract terms.
• Requiring In-Home Purchased Services providers, as deemed necessary by agency management, to submit substantiation evidencing that services related to invoiced In-Home Purchased Service costs were actually provided.
We further recommend that agency management ensure that:
• Agency staff responsible for reviewing and approving submitted In-Home Purchased Service providers’ invoices for payment are made aware of the results of fiscal-related monitoring reviews of these providers and, for any such providers for which significant
COLUMBIA COUNTY CHILDREN AND YOUTH AGENCY CURRENT ENGAGEMENT FINDING AND RECOMMENDATIONS
22
documentation deficiencies have been identified, the impact on the agency’s review and approval process for these providers.
• The agency maintains sufficient evidence substantiating the results of all fiscal-related monitoring procedures performed to determine whether the services for which In-Home Purchased Service providers were paid were actually provided, and provided in adherence to DHS regulations and executed contract terms, and to reduce the risk of overbillings and fraudulent billings by contracted In-Home Purchased Service Providers going undetected.
Agency Response: The Agency has implemented a monitoring process for In-Home purchased services. The process is in place as of January 1, 2019. Provider’s invoices will be reviewed twice a year for accuracy and confirmation that the correct services were billed and received by the family. Results of the review will be maintained in a spreadsheet along with any documentation to support any errors resulting in over or under billing. Auditor’s Conclusion: While we commend management of the Columbia County Children and Youth Agency on their efforts in developing and implementing formal, written fiscal-related monitoring policy and procedures for contracted In-Home Purchased Service providers, we should point out that while the agency’s official monitoring policy was issued in writing in January 2019, corresponding monitoring procedures were not performed until July 2019 – both of which were subsequent to our current engagement period. During our next regularly scheduled engagement, we will review the agency’s application of its implemented monitoring policy and procedures and determine whether the agency sufficiently reduced the agency’s risk of paying overbillings and fraudulent billings submitted by contracted In-Home Purchased Service providers and such erroneous payments going undetected.
SECTION 5
CURRENT ENGAGEMENT OBSERVATION
COLUMBIA COUNTY CHILDREN AND YOUTH AGENCY CURRENT ENGAGEMENT OBSERVATION
24
Observation – Pennsylvania Department of Human Services is Making Strides in Increasing the Protection of At-Risk Children in the Care of Contracted In-Home Preventative Service Providers; Risk that has been Further Exacerbated by the Current COVID-19 Crisis. The vast majority of Pennsylvania’s County Children and Youth (C&Y) Agencies contract with non-government In-Home Preventative Service Providers (Contracted Providers) to deliver services to children outside of an institutional or community-based setting, and those services are referred to as In-Home Purchased Services.1 The Child Protective Services Law (CPSL) requires the conduct of Criminal Background Checks and Child Abuse History Clearances (Certifications) for all Contracted Providers’ (and their respective subcontractors’) employees and direct volunteers.2 Since 2016, we have communicated concerns to the Pennsylvania Department of Human Services (DHS) that these Contracted Providers were not being monitored for compliance with the CPSL certification mandates, specifically as it relates to obtaining assurance as to the sufficiency of each C&Y Agency’s procedures for reviewing the Certifications of Contracted Providers’ employees and volunteers and their respective subcontractors, whose duties require them to come into direct contact with children and taking appropriate corrective action when disqualifying incidents are identified. Furthermore, these Contracted Providers are not subject to licensure nor annual inspections under the Human Services Code (Code).3 Our concerns have been, and continue to be, communicated through the inclusion of a standardized observation in our C&Y Program engagement reports and through correspondence with DHS. In February 2018, DHS senior management staff affirmed that DHS is responsible for communicating contract monitoring expectations to the C&Y Agencies and for implementing a method to ensure that the certification monitoring is being performed adequately. DHS staff also stated that DHS had communicated these expectations to the C&Y Agencies on numerous occasions since 2016.
1 Institutional and community-based settings are those in which the child is outside of the home for the entire time (e.g., Juvenile Detention, Residential Services, Secure Residential, Youth Development Camps, Youth Forestry Camps, Foster Care, Emergency Shelter, Group Homes, etc.). In-Home supportive services are provided while the child is in their own home or supportive services provided to the child or child’s family while the child is in substitute care. 2 23 Pa.C.S. §§ 6344 and 6344.2. Please note that CPSL 23 Pa.C.S. § 6344.4 now requires recertification of the required state and federal background checks and the child abuse clearance every 60 months. 3 Based on a recent communication with DHS in early September 2020, the agency candidly indicated that it lacks sufficient budgetary resources, leading to inadequate staffing to provide for the licensure and inspection of these Contracted Providers, which includes a large population of not only these providers, but also their subcontractors. Further, the implication of these budgetary constraints is that it would not be reasonable to pursue or support related legislation to make these Contracted Providers and their subcontractors subject to licensure and inspection. Please see the Special Note in Endnote 1.
COLUMBIA COUNTY CHILDREN AND YOUTH AGENCY CURRENT ENGAGEMENT OBSERVATION
25
Our 2018 Position Statement Letter On March 18, 2018, we sent a Position Statement Letter to the then DHS Deputy Secretary for Children, Youth and Families, which was also simultaneously delivered to the Pennsylvania Senate and House of Representatives’ children and youth committee chairs focused on protecting the health, safety, and wellbeing of the children and youth receiving contracted in-home services across the Commonwealth. The major purpose of our letter was to express our concerns, as detailed above. DHS Corrective Actions Taken In an effort to further address our concerns, DHS expanded its CPSL adherence requirements for C&Y Agencies through the issuance of its 2019 revision of its Single Audit Supplement (Supplement) for counties, effective for the fiscal years ended June 30, 2019. The Supplement included the following requirements for C&Y Agencies and auditors who conduct Single Audits of counties. C&Y Agencies are required to:
• Monitor provider adherence to the CPSL background check requirements to assure the safety of children receiving prevention, reunification, and aftercare services (services coded as in-home).
• Document these efforts and report them to DHS on a supplemental schedule included in each counties’ Single Audit package.
• Create a listing of providers that deliver in-home coded services. • Monitor a sample of in-home service providers’ compliance with the CPSL
requirements, including checking for incidents since the date of the background clearances.
• Communicate any violations to providers and obtain a corrective action plan. • Follow-up on implementation of the corrective action plan within six months. • Document the results of the monitoring.
Single Auditors are required to:
• Obtain a listing of providers that deliver in-home coded services for the C&Y Agency.
• Test the listing of providers for completeness. • Analyze the C&Y Agency’s documentation of monitoring activities for
adequacy of monitoring, the C&Y Agency’s obtaining of any necessary corrective action plans, the C&Y Agency’s timely follow-up on
COLUMBIA COUNTY CHILDREN AND YOUTH AGENCY CURRENT ENGAGEMENT OBSERVATION
26
corrective action plans, and the adequacy and accuracy of the monitoring documentation.
Our Current Position We are glad that the DHS’ 2019 revision to its Supplement requires (1) C&Y Agencies to document their monitoring of Contracted Providers’ compliance with the CPSL; (2) the Single Auditors to evaluate the adequacy of this documentation; and (3) the documentation be provided to DHS for its review. However, the Supplement is entirely silent with regards to actions DHS will take if Single Auditors find a C&Y Agency failed to identify disqualifying incidents and/or failed to take appropriate corrective actions when disqualifying convictions that would prohibit employees and volunteers from having direct contact with children receiving services were identified. We believe that the requirements that DHS included in its Supplement are great first steps in obtaining assurance of the C&Y Agencies’ compliance with the CPSL certification requirements if the requirements are actually being followed consistently and routinely by each county C&Y Agency. Therefore, as the oversight agency, we believe that it is imperative that DHS implement its own monitoring process to obtain assurance that each C&Y Agency is following the CPSL certification requirements by ensuring that appropriate corrective actions are taken if it is found by the Single Auditors that C&Y Agencies are not adequately protecting the safety of these already at-risk children. This specifically relates to obtaining assurance as to the sufficiency of each C&Y Agency’s procedures for reviewing the Certifications of the Contracted Providers’ employees and volunteers (whose duties require them to come into direct contact with children) and their respective subcontractors and taking appropriate corrective action when disqualifying incidents are identified.i Furthermore, we continue to believe that these children remain particularly vulnerable since the in-home services are sometimes provided outside the presence and view of others, which has been further aggravated by the current COVID-19 crisis.4 Conclusion As previously stated, as the oversight agency, DHS must implement its own monitoring process that will provide DHS management with the assurance that every C&Y Agency and their
4 Various articles point to children in the Commonwealth experiencing more abuse. See May 11, 2020, https://www.ydr.com/story/news/2020/05/11/coronavirus-pa-hospitals-seeing-more-severe-child-abuse-injuries/3103045001/; June 20, 2020, https://www.buckscountycouriertimes.com/news/20200620/state-more-child-abuse-calls-coming-in-than-at-start-of-pandemic-but-still-being-underreported; and July 17, 2020, https://www.goerie.com/news/20200717/child-abuse-in-pandemic-as-hospitals-see-more-severe-injuries-the-worst-is-yet-to-come (accessed July 29, 2020).
COLUMBIA COUNTY CHILDREN AND YOUTH AGENCY CURRENT ENGAGEMENT OBSERVATION
27
respective Contracted Providers and their subcontractors are actually adhering to the CPSL certification requirements. This specifically relates to obtaining assurance as to the sufficiency of each C&Y Agency’s procedures for reviewing the Certifications of their Contracted Providers’ employees and volunteers and their subcontractors (whose duties require them to come into direct contact with children) and taking appropriate corrective action when disqualifying incidents are identified. On August 31, 2020, DHS informed us that they began receiving the supplemental schedules (monitoring documentation) for Single Audits conducted for the fiscal years ended June 30, 2019. DHS further stated that, beginning in October, 2020, they plan to review these supplement schedules and each county’s Corrective Action Plan (CAP) for CPSL adherence as a part of its on-site reviews of counties. Finally, we note that in addition to following up with DHS on these issues, our Department will also reach out to the newly appointed Child Advocate Nicole Yancy and the new Council on Reform, as well as the Pennsylvania Senate and House of Representatives committee chairs focused on the protection of children and youth to ensure they are aware of our concerns.
i Special Note: In marked contrast to contracted foster care parents/providers and day treatment centers/child residential facilities, as well as 12 other types of facilities and programs, these C&Y Contracted Providers are not subject to annual licensure and an inspection process in accordance with the Human Services Code (Code). As noted in an earlier footnote, DHS recently made the candid statement that it lacks sufficient budgetary resources, leading to inadequate staffing, to provide for the licensure and inspection of these Contracted Providers. Our Department understands and appreciates these budgetary difficulties and that it may not be practical, but it is definitely reasonable to have licensure and inspections under the Code for this very large population of these C&Y Agencies’ Contracted Providers and their subcontractors. However, it is important to note that these children under the care of the Contracted Providers remain particularly vulnerable since the in-home services are sometimes provided outside the presence and view of others, which has been further aggravated by the current COVID-19 crisis.
COLUMBIA COUNTY CHILDREN AND YOUTH AGENCY REPORT DISTRIBUTION LIST
28
This report was originally distributed to the following:
The Honorable Tom W. Wolf The Commissioners of Columbia County Governor Commonwealth of Pennsylvania Ms. April Miller Director/Administrator The Honorable Teresa D. Miller Columbia County Children & Youth Agency Acting Secretary Department of Human Services Ms. Misty Chapman Fiscal Officer Mr. Jonathan Rubin Columbia County Children & Youth Agency Deputy Secretary Office of Children, Youth and Families Mr. David Witchey Department of Human Services Chief Clerk Columbia County Ms. Gloria Gilligan Bureau Director Mr. Michael Burns, CPA Bureau of Budget and Fiscal Support Director Office of Children, Youth and Families Bureau of Accounting & Financial Management Department of Human Services Office of Comptroller Operations Office of the Budget Ms. Tia Petrovitz Fiscal Management Specialist 4 Mr. R. Dennis Welker Division of County Programs Special Audit Services Bureau of Budget and Fiscal Support Bureau of Audits Office of Children, Youth and Families Office of the Budget Department of Human Services Ms. Melanie Retherford Mr. Jim Flanagan Human Services Program Specialist Supervisor Section Chief Bureau of Budget and Fiscal Support Financial Reporting and Payments Section Office of Children, Youth and Families Division of Financial Policy and Operations Department of Human Services Bureau of Financial Operations Department of Human Services Ms. Linda Swick Audit Specialist Mr. David Bryan, CPA, CGMA Audit Resolution Section Manager Bureau of Financial Operations Audit Resolution Section Department of Human Services Bureau of Financial Operations Department of Human Services
This report is a matter of public record and is available online at www.PaAuditor.gov. Media questions about the report can be directed to the Pennsylvania Department of the Auditor General, Office of Communications, 229 Finance Building, Harrisburg, PA 17120; via email to: [email protected].
