REPORT DIGEST
DEPARTMENT OF CHILDREN AND FAMILY SERVICES
COMPLIANCE EXAMINATION
For the Two Years Ended: June 30, 2010
FINANCIAL AUDIT
For the Year Ended June 30, 2010
Release Date: June 28, 2011
Summary of Findings:
Total this audit: 13
Total last audit: 15
Repeated from last audit: 10
State of Illinois, Office of the Auditor General
WILLIAM G. HOLLAND, AUDITOR GENERAL
To obtain a copy of the Report contact:
Office of the Auditor General, Iles Park Plaza, 740 E. Ash Street, Springfield, IL 62703
(217) 782-6046 or TTY (888) 261-2887
This Report Digest and Full Report are also available on the worldwide web at www.auditor.illinois.gov
____________________________
SYNOPSIS
• The Department’s initial financial statements did not
comply with generally accepted accounting principles and a reclassification was
necessary.
• Child welfare and foster care files lacked complete and
timely prepared documentation.
• The Department’s child abuse investigations did not always
fully comply with State law. For
instance, the Department:
- Did not always determine whether reports of child abuse
and neglect were “unfounded” or “indicated” within 60 days. The Department, however, continues to improve
and the percentage of determinations not in compliance has declined.
- Failed to initiate some investigations of child abuse and
neglect within 24 hours of receipt. The
Department, however, has continued to make improvement over the past two
years.
- All required child deaths were not reviewed timely and all
child death review teams did not meet each quarter.
FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS
LACK OF FINANCIAL REPORTING REVIEW PROCEDURES
The Department did not have adequate review procedures in
place to ensure the Department’s financial statements for the year ended June
30, 2010 were accurately prepared.
The Department’s financial statements were adjusted to
correct for the reporting of net assets as a result of our audit. A reclassification in the Department’s
statement of net assets was made to report net assets invested in capital
assets totaling $912,000 and to correspondingly decrease the amount previously
reported as unrestricted net assets.
Failure to implement appropriate internal control procedures
over financial reporting could lead to future misstatements of the Department’s
financial statements. (Finding 1, page
12)
We recommended the Department continue in its efforts to
implement internal control procedures to assess the risk of material
misstatements of the Office’s financial statements and to identify such
misstatements during the financial statement preparation process.
Department officials agreed with the entry to reclassify
activity as net assets invested in capital assets.
INCOMPLETE CHILD WELFARE FILES
The Department’s
Child Welfare and Foster Care and Intact Family Case files lacked required
documentation and not all case procedures were performed timely. During our review of 57 case files, we noted:
- 5
administrative case reviews (ACRs) were not performed or were not performed
timely.
- 92 ACR
notifications were not sent timely or at all.
- 7 Family
Assessment Factor Worksheets were not maintained in the case file or the
Department’s automated case information.
- 10 medical
and dental consent forms were not completed and/or were outdated.
- 37 initial
placement checklists were not completed.
- 37
Permanency Planning Checklists were not completed and maintained in the case
files.
- 5 Placement
and Payment Authorization Forms were not maintained in the case files.
- 7
children’s pictures were not maintained in the case files.
- 13 children’s fingerprints were not maintained in the case files.
We also noted one child’s name was listed twice in the
Department’s database, yet a hard copy case file could not be located for this
child. In addition, the Department’s
database did not contain a service plan for this child.
The Department’s Administrative Procedures prescribe
deadlines and documentation requirements for file maintenance. The failure to follow established Department
procedures, regulations and State law concerning the welfare of children could
result in inadequate care, unauthorized services, or misuse of State
funds. (Finding 2, pages 13-16) This finding was first reported in 1998.
We recommended the Department continue in its efforts to
develop ways to automate various recordkeeping functions and that the
Department follow the procedures established concerning the welfare of
children. We also recommended the
fulfillment of those procedures be adequately documented.
Department officials agreed with our recommendation and
stated they will continue to stress the importance of adequate and timely
documentation for the cases identified in our finding as well as for all child
and family cases. (For the previous
agency response, see Digest Footnote #1.)
OVERDUE CHILD ABUSE AND NEGLECT DETERMINATIONS
Reports of child abuse and neglect were not always
determined within 60 days as required by the Abused and Neglected Child
Reporting Act. The Act states the
Department shall determine, within 60 days, whether a report is “unfounded” or
“indicated” and provides that the Department may extend the period up to an
additional 30 days for good cause.
Department statistics indicate the following noncompliance:
Total
Reports
Determinations Percent of
Fiscal
Requiring Not Determinations
Year
Determinations In
Compliance Not in Compliance*
2010
67,051
68 0.10%
2009
68,716
229 0.33%
2008
67,831
819 1.21%
2007
67,732
538 0.79%
2006
66,593
1,060 1.59%
2005
66,550 1,140 1.71%
2004
62,069
1,294 2.08%
2003
58,956
952 1.61%
2002
59,080
492 0.83%
2001
59,003
226 0.38%
* Note: The
statistics above show the Department has made improvement during the past two
years.
Failure to make timely determinations of reports of abuse
and neglect could delay the implementation of a service plan and result in
further endangerment of the child, and is a violation of the Act. (Finding 3, pages 17-18) This finding was first reported in 1998.
We recommended the Department determine reports of child
abuse or neglect in compliance with the time frame mandated by the Abused and
Neglected Child Reporting Act.
Department officials stated they will continue to make
diligent efforts to reach the 100% compliance timeframe set forth in the Abused
and Neglected Child Reporting Act. (For
the previous agency response, see Digest Footnote #2.)
INITIATION OF CHILD ABUSE AND NEGLECT INVESTIGATIONS
The Department did not initiate an investigation of every
child abuse and neglect case within 24 hours of receipt of the report as
required by the Abused and Neglected Child Reporting Act. Department statistics indicate the following
noncompliance:
Investigations Percent of
Fiscal
Total Not Investigations
Year
Investigations In
Compliance Not in Compliance*
2010
67,377 97 0.14%
2009
68,732 83 0.12%
2008
67,951 112 0.17%
2007
67,766 179 0.26%
2006
66,918 154 0.23%
2005
66,793 260 0.39%
2004
62,311 268 0.43%
2003
59,397 220 0.37%
2002
59,241 517 0.87%
2001
60,054 141 0.23%
* Note: The
statistics above show the Department has made improvement during the past two
years.
Failure to respond to a report of abuse or neglect within 24
hours could result in further endangerment to the child and is a violation of
the Act. (Finding 4, pages 19-20) This finding was first reported in 1998.
We recommended the Department continue to strive to initiate
investigations of all child abuse and neglect reports within 24 hours of
receiving the report as mandated b the Abused and Neglected Child Reporting
Act.
Department officials stated they will continue to make
efforts to reach 100% compliance with the statute, and that it is always the
Department’s goal to initiate reports within 24 hours. (For the previous agency response, see Digest
Footnote #3.)
NONCOMPLIANCE WITH CHILD DEATH REVIEW TEAM ACT
The Department’s
child death review teams did not have adequate controls to demonstrate that all
child deaths were reviewed timely and did not all meet at least once each
calendar quarter as required by the Child Death Review Team Act (Act) (20 ILCS
515/20). The Department’s child death
review teams are responsible to conduct reviews of every child death for
deceased children who are:
- a ward of
the Department;
- the subject
of an open service case maintained by the Department;
- a child who
was the subject of an abuse or neglect investigation at any time during the 12
months preceding the child’s death; and
- any other
child whose death is reported to the State central register as a result of
alleged child abuse or neglect which report is subsequently indicated.
The Act requires
that child death review teams perform reviews of child deaths not later than 90
days from the completion of the Department’s investigation, or if no
investigation within 90 days after obtaining information necessary to complete
the review. During our examination
period, the child death review teams were in the process of developing
procedures to document dates that child death information was received and the
subsequent dates that reviews had been performed in order to demonstrate
compliance with their mandated duties.
Accordingly, not all information is complete. However, we noted the following with respect
to the information recorded in the Department’s database:
- For mandated cases in which the review was completed and a
date the investigation closed was provided, we noted 79 of 95 reviews for
Fiscal Year 2010 were conducted an average of 164 days after the close of the
investigation. In addition, 76 of 97
reviews for Fiscal Year 2009 were conducted an average of 163 days after the
close of the investigation.
- For mandated cases in which the review was completed and
there was not a date for the investigation being closed, we noted 51 of 63
reviews for Fiscal Year 2010 were conducted an average of 163 days from the
date the case was entered into the database.
In addition, 30 of 64 reviews for Fiscal Year 2009 were conducted an
average of 164 days from the date the case was entered into the database.
- 6 mandated cases for Fiscal Year 2010 were not documented
as having received a review.
There were nine child death review teams located throughout
the State. The Act requires that each
review team meet at least once in each calendar quarter. We noted the Springfield child death review
team did not meet during the first quarter of Fiscal Year 2009. (Finding 5, pages 21-23) This finding was first reported in 2008.
We recommended the Department continue in its efforts to
implement controls to ensure child death review teams adequately document their
compliance with the Child Death Review Team Act. All child death reviews should be conducted
within the time period established by the Act, and child death review teams
should meet no less than once each calendar quarter.
Department officials agreed with the finding and reported they
are working to address the causes for the delays noted. (For the previous agency response, see Digest
Footnote #4.)
OTHER FINDINGS
The remaining findings are reportedly being given attention
by the Department. We will review
progress toward the implementation of our recommendations during the next
examination.
AUDITORS’ OPINION
Our auditors stated the Department’s June 30, 2010 financial
statements are fairly presented in all material respects.
WILLIAM G. HOLLAND
Auditor General
WGH:cmd:pkp
AUDITORS ASSIGNED
Our special assistant auditors for these engagements were
Sikich, LLP.
DIGEST FOOTNOTES
#1 – INCOMPLETE CHILD WELFARE FILES – Previous Agency
Response
2008: The Department
agrees and will continue to stress the importance of adequate and timely
documentation for those cases identified in the auditors’ finding as well as
for all child and family cases.
To remediate the ACR deficiencies, a corrective action plan
was implemented immediately after field work in August, 2008 where the ACR
Managers in Cook County reviewed their Office Administrator’s log from January
2008 through August 2008 and provided a report of any case that was not
completed and/or showed missing information.
Efforts were put forth to locate all missing information which was then
data entered into the system; and, a monthly report is now prepared identifying
cases with missing information, why it is missing, and measures being taken to
complete the work. Additionally, for any
ACR that is missed, ACR staff work to reschedule the ACR within the cycle month
or those originally scheduled during the last week of the month that are missed
are re-scheduled within the first week of the following month where
possible.
To address the deficiencies in the areas of Medical &
Dental Consent forms, Initial Placement Checklists, Permanency Planning
Checklists, and Placement & Payment Authorization Forms, the Department, in
FY09, implemented regular monitoring systems in each region. Regional managers have been given the
responsibility to implement a monitoring/review process that will ensure that
the above referenced documents are current and in each case file. The status of this monitoring process will be
discussed in weekly meetings with Regional Administrators and quarterly
meetings with all supervisors/managers.
The Department contracted with a new vendor for
fingerprinting, Accurate Biometrics, effective October 18, 2007. In July 2007, the fingerprints and photograph
process was piloted in Cook County where 191 children were printed and
photographed. On November 1, 2007,
Accurate Biometrics began printing and fingerprinting throughout the state. Between November 1, 2007 and April 1, 2008 a total
of 2,627 children have been printed and photographed. Since the initiation of the contract and
pilot additional children have been printed and photographed in order to bring
case files current.
#2 – OVERDUE CHILD ABUSE AND NEGLECT DETERMINATIONS –
Previous Agency Response
The Department will continue to make diligent efforts to
improve on the 98.8% and reach the 100% compliance timeframe set forth in the
Abuse and Neglect Child Reporting Act (ANCRA) for making final
determinations. The on going focus of
the Department is to develop opportunities and strategies to maintain our
compliance of timely completions of investigative reports per ANCRA. Child Protection Investigators are
procedurally required to coordinate with law enforcement on serious cases and
obtain medical and/or coroner results prior to closing a case.
Critical vacancies also play a sufficient role, when a team
has vacancies there are delays in the disposing of the investigation in 60
days. The Division of Child Protection
is currently monitoring these cases weekly and developing action plans to get
the completed. We are utilizing on going
recruitment and filling of vacancies.
#3 – INITIATION OF CHILD ABUSE AND NEGLECT INVESTIGATIONS -
Previous Agency Response
The Department will continue to make efforts to reach 100%
compliance with the statute. It is
always the Department’s focus to initiate reports in 24 hours.
The computer system malfunction is quickly identified
through analysis of system design and work is initiated within SACWIS to
correct the problem so it will not be repeated.
The data error of the initiation date and time include situations where
an AM was entered and it should have been PM and vice versa, and an after hours
initiation of a good faith attempt by after hours worker who did not enter
their information before the primary worker enters their in-person
contact. Worker performance errors are
situations in which the assigned worker has not made an attempt or in person contact
with the alleged victim within the 24 hour timeframe. Corrective action is taken with the employee
responsible for the non-compliance and is progressive.
#4 – CHILD DEATH REVIEWS NOT TIMELY - Previous Agency
Response
The Department agrees the reviews should be completed timely
and has initiated a plan to correct the causes for delay:
- Full time
Child Death Review Team (CDRT) staff now have access to appropriate computer
systems and are able to complete internal system checks. This will help ensure that mandated cases are
identified and reviewed within the required time frame.
- Contracts
and staffing for the fiscal year are completed timely so there will be no time
period during which staff will not be available to conduct CDRT work.
- Logging of
CDRT work will start on the date the teams are given the cases rather than the
date they actually review the case at the meetings.
- We have
worked with IDPH and we should have access to online death certificates by July
2009, to assist with the timeliness of obtaining death certificates and remove
those time periods when large numbers of death certificates are received at one
time.
- We have
requested notification from the Child Protection Division as to when death
investigations are completed so we can start our process and have cases
assigned within the 90 days.
- When any of
the nine regional teams have identified a backload of cases, we will request
that the team meets more frequently to review the cases.
- A process
has been established to track meetings of the nine regional teams to ensure a
minimum of one meeting per quarter. If
meetings get cancelled for any reason and teams are at risk of not meeting the
mandate the meetings will be rescheduled for a different day in the same
month.