10 | Audit of Contracted Human Services August 2024 3. Accuracy in Reporting Alternate Funding Observation When agencies complete a Community Success Factor (CSF) report and receive additional funding not listed on their budget, they are required to specify how the funds will be used and whether they are intended for a specific program or for the agency as a whole. The auditor reviewed seven (7) agencies out of the sample that received additional funding and found that although the agencies identified a specific use of the funds, without a clear knowledge of the program, determining whether the funds are directly impacting the program the County is supporting or if the funds are being utilized agency-wide is unclear. The auditor confirmed with management that this information is not specified in any other document, and not all agencies clearly state the intended use of the funds. As a result, it is unclear from the CSF reports whether the additional funding sources not listed on their budget are directly impacting the specific program the County is funding or if the funds are for the entire agency. Recommendation To enhance clarity and accountability, Human Services should revise the Community Success Factor (CSF) report. The revised report should include a section where agencies must specify the intended use of the additional funds by checking a box for either “specific program” or “agencywide”. This change will ensure that the allocation and use of additional funds are transparent and directly aligned with the funding purposes. Management Response Changes have been made to the CSF report that align with the recommendations.
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