Skip to main content

An Audit Report On On-Site Financial Audits of Selected Residential Foster Care Contractors

October 2022


Of the four residential child care contractors (providers) audited, three providers—EmberHope, Families Especial, and Independence Farm—had financial controls in place to help maintain their operations on a sound fiscal basis for fiscal year 2021. The fourth provider, Promise House, had weaknesses in its controls over its financial processes. Of the two providers that were child-placing agencies, Families Especial conducted quarterly supervisory visits as required by the Health and Human Services Commission (Commission), while EmberHope did not consistently comply with the foster parent monitoring requirements.