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Series: Audits of Accuracy of CCDF Attendance Records at Minnesota Child Care Centers

Announced on  | Last Modified on  | Series Number: SRS-A-25-007
Status
Completed
Agency
Administration for Children and Families

OBJECTIVE

Reauthorized in the Child Care and Development Block Grant Act of 2014, the Child Care and Development Fund (CCDF) is the primary Federal funding source devoted to subsidizing the child care expenditures of low-income families. Prior OIG audit work identified issues with the completeness and accuracy of child care attendance records and with related billings for child care services. Using a risk-based approach, we plan to select Minnesota and possibly additional States for a review to determine whether the State(s) complied with Federal and State requirements related to attendance records and whether payments for services at child care centers were allowable.

There are 2 projects in this series.

CANCELED PROJECTS IN THIS SERIES (1)

Audit of Michigan's Child Care and Development Fund (CCDF)

Project OAS-25-05-013 • Canceled on Sep 3, 2025

COMPLETED PROJECTS IN THIS SERIES (1)

CCDF Oversight

Project A-05-24-00001 • Completed on May 21, 2025

TIMELINE

  • October 2, 2023
    Series Number SRS-A-25-007 Assigned
  • October 2, 2023
    Project Announced

    CCDF Oversight - A-05-24-00001

  • October 15, 2023
    Project Announced

    Audit of Michigan's Child Care and Development Fund (CCDF) - OAS-25-05-013

  • May 21, 2025
    Project Complete - A-05-24-00001

    CCDF Oversight has been marked as complete. This audit resulted in 3 recommendations.

  • May 21, 2025
    Series Complete

    Audits of Accuracy of CCDF Attendance Records at Minnesota Child Care Centers has been marked as complete.

  • September 3, 2025
    Project Canceled - OAS-25-05-013

    Audit of Michigan's Child Care and Development Fund (CCDF)

1 REPORT PUBLISHED

Minnesota Could Better Ensure That Childcare Assistance Providers Comply With Attendance Requirements (A-05-24-00001)

25-A-05-065.01 to ACF - Open Unimplemented
Update expected on 11/20/2025
We recommend that the Minnesota Department of Human Services work with the childcare providers to collect, as appropriate, overpayments of CCAP claims identified by our audit.

25-A-05-065.02 to ACF - Open Unimplemented
Update expected on 11/20/2025
We recommend that the Minnesota Department of Human Services strengthen its monitoring program to include routine reviews of CCAP attendance records for accuracy.

25-A-05-065.03 to ACF - Open Unimplemented
Update expected on 11/20/2025
We recommend that the Minnesota Department of Human Services continue to take steps to automate childcare attendance records through real-time electronic reporting as recommended by the Minnesota Office of the Legislative Auditor.

View in Recommendation Tracker
Work Plan Type
Office of Audit Services
HHS Agencies
Administration for Children and Families
Issue Areas
Dependent Care Financial Stewardship Public Health Issues
Target Groups
Children and Families
Financial Groups
Grants