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Audit (A-07-13-03194)

Generally All of the Targeted Funds Costs Claimed by Colorado Under the Child Care and Development Fund Program for Fiscal Years 2008 Through 2010 Were Proper

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Of the $10.5 million of targeted funds that we reviewed, the Colorado Department of Human Services (State agency) did not comply with Federal requirements for the use of $5,000 in Child Care and Development Fund (CCDF) targeted funds for fiscal years 2008 through 2010. Specifically, the State agency did not maintain sufficient documentation to support these expenditures.

Although the State agency claimed the majority of the CCDF targeted funds we audited in accordance with Federal requirements, it did not have policies and procedures in place to help ensure that it properly maintained documentation to support the expenditure of the targeted funds. In the absence of necessary policies and procedures, the State agency could not provide supporting documentation for all of its targeted funds expenditures.

We recommended that the State agency (1) refund to the Federal Government $5,000 for CCDF targeted funds for which supporting documentation was not properly maintained and (2) develop and implement policies and procedures to help ensure that supporting documentation is maintained for all CCDF targeted funds. The State agency agreed with our recommendations.

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