This page was read by OCR. Text can misread numbers, dates or table columns. Check the PDF before quoting or interpreting it. Redacted areas remain redacted.
OBSERVATIONS AND RECOMMENDATIONS
A. FISCAL ACTIVITES
Compliance and Internal Control
Expenditure reimbursements were requested and processed for payment of services where the
requirements for compliance with State and local CSA policies and procedures were not met. Per
Code of Virginia (COV) 搂 2.2-5212, access to the state pool of funds includes determination
through the use of a uniform assessment instrument and process. The Child and Adolescent Needs
and Strengths (CANS) Assessment is the approved uniform assessment instrument per CSA policy
adopted in 2009. The CANS assessment is required initially, annually, and upon discharge from
the CSA process. A CANS had not been completed timely for two (2) client case files examined,
resulting in $66,194 in questioned costs of which $47,838.40 represents the state share. Refer to
the table below for the breakdown of the client expenditures.
A Annual 9/1/17-8/31/18 $55,700.00 $40,254.39
B Initial 11/8/17- 2/14/18 $10,494.00 $7,584.01
Total $47,838.40
The CANS assessment is an instrument to assist child-serving professionals in the planning and
management of services to children and their families, by identifying the strengths and needs of
the child and family. In addition, to services planning activities, CANS is used to measure progress
and identify most commonly occurring needs and strengths at the individual, local and statewide
levels. The data collected is used to evaluate outcomes and to inform decision making at the state
and local level, which is dependent upon complete, accurate and reliable information.
Recommendations:
e Prior to authorizing funding, the CPMT should ensure that the proposed expenditure meets the
criteria for CSA funding. Adequate documentation, should be maintained as justification for
CPMT funding decisions, such as, but not limited to, CANS (initial and annual).
e The CPMT should submit a quality improvement plan, for review by the OCS Finance Office,
including whether the CPMT agrees with the observations regarding questioned costs. Upon
review and recommendations presented by OCS Finance staff, the CPMT will be notified of
the final determination made by the Executive Director based on SEC approved policy 4.7
Response to Audit Findings of whether the identified actions are acceptable or any additional
actions that may be required.Jump to an indexed page (9 of 9)