STATE OF CONNECTICUT
AUDITORS OF PUBLIC ACCOUNTS
KEVIN P. JOHNSTON
ROBERT G. JAEKLE
AUDITORS’ REPORTDEPARTMENT OF CHILDREN AND FAMILIESFOR THE FISCAL YEARS ENDED JUNE 30, 2007 and 2008
Table of Contents
INTRODUCTION
.......................................................................................................................1
COMMENTS
...............................................................................................................................1Foreword .................................................................................................................................1Consent Decree .................................................................................................................3Hotline...............................................................................................................................3Census Statistics ...............................................................................................................3Per Capita Costs ................................................................................................................4State and Area Advisory Councils ....................................................................................4Significant Legislation ............................................................................................................5
Résumé of Operations
..........................................................................................................5General Fund .....................................................................................................................6Revenues and Receipts ...............................................................................................6Expenditures ...............................................................................................................6Special Revenue Funds .....................................................................................................7Revenues and Receipts ...............................................................................................7Expenditures ...............................................................................................................7Capital Projects Funds ......................................................................................................8Fiduciary Funds .................................................................................................................8
CONDITION OF RECORDS
..................................................................................................10Board and Care Disbursements ............................................................................................10Foster Care Provider Licensing .............................................................................................11Discretionary/Flexible Funds ................................................................................................13Residential Treatment Center Payments ...............................................................................16Core-CT Expenditures ..........................................................................................................17Agency Administered Projects ..............................................................................................19Grant-in-Aid Payment ...........................................................................................................19Fiduciary Funds .....................................................................................................................20Petty Cash Funds ...................................................................................................................27Property Inventory and Reporting .........................................................................................30Payroll/Personnel ..................................................................................................................32Medical Certificates, Longevity ......................................................................................32Compensatory Time, Overtime, Timesheets ...................................................................34Connecticut Juvenile Training School – Control Environment ............................................36Revenue Maximization .........................................................................................................38Electronic Data Processing – Access to LINK ......................................................................40Policy Manual .......................................................................................................................41Reports Required by Statute .................................................................................................44
RECOMMENDATIONS
..........................................................................................................45
INDEPENDENT AUDITORS’ CERTIFICATION
..............................................................51
CONCLUSION
.........................................................................................................................54
1
October 22, 2010
AUDITORS' REPORTDEPARTMENT OF CHILDREN AND FAMILIESFOR THE FISCAL YEARS ENDED JUNE 30, 2007 and 2008
We have examined the financial records maintained by the Department of Children andFamilies for the fiscal years ended June 30, 2007 and 2008. This included the recordsmaintained for the Central Office, the local area offices and the facilities operated by theDepartment.The financial statement presentation and auditing of the books and accounts of the State aredone on a Statewide Single Audit basis to include all State agencies. This audit examination hasbeen limited to assessing compliance with certain provisions of financial related laws,regulations, contracts, and grants and to evaluating internal control policies and proceduresestablished to ensure such compliance. This report on our examination consists of theComments, Recommendations, and Certification, which follow:
COMMENTS
FOREWORD:
The Department of Children and Families (DCF) operates primarily under the provisions of Title 17a, Chapter 319, Sections 17a-1 through 17a-83 of the Connecticut General Statutes. Inaddition, under Sections 17a-90 through 17a-185 of Title 17a, Chapter 319a, and Section 17b-23of Title 17b, Chapter 319o of the Connecticut General Statutes, the Commissioner and theDepartment are charged with specific responsibilities in regard to overseeing the welfare of children.The Department operates as a comprehensive, consolidated agency serving children andfamilies. Its mandates include child protective and family services, juvenile justice services,mental health services, substance abuse related services, prevention and educational services(acting in the capacity of a school district for the children in their care). During the auditedperiod its programs and services were administered through a network of offices and siteslocated throughout the State consisting of a Central Office, 14 local area offices, four facilitiesand the Wilderness School.
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