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

October 2023


Of the four residential child care contractors (providers) audited, one provider— Presbyterian Children’s Homes and Services (Presbyterian Children’s Homes)—had adequate financial controls in place to help maintain its operations on a sound fiscal basis for fiscal year 2022. Three providers—Promise Rose Residential Care Home Inc. (Promise Rose), Safe Haven Adolescent Home (Safe Haven), and New Pathways RTC, LLC (New Pathways)—had weaknesses in the controls over their financial processes.

Both of the two child-placing agencies audited—Safe Haven and Presbyterian Children’s Homes—should improve their foster parent payment processes. In addition, Safe Haven and Presbyterian Children’s Homes did not consistently comply with all of the Health and Human Services Commission’s (Commission) foster home monitoring requirements.