A Report on On-site Financial Audits of Selected Residential Foster Care Contractors
Report Number 15-043
Three of the five residential child care contractors (providers) audited accurately reported on their cost reports the majority of funds they expended for providing 24-hour residential child care services for fiscal year 2014. Those three providers were:
- The Devereux Foundation.
- Good Hearts Youth and Family Services, Inc.
- National MENTOR Healthcare, LLC.
Two providers audited had weaknesses in controls over their financial processes. As a result, auditors identified errors in the expenditures they reported on their cost reports for providing 24-hour residential child care services for fiscal year 2014. Those two providers were:
- New Beginnings Children’s Home at Canaan Land Ranch, Inc.
- New Day Foundation.