Child Care Fund - 431-1400-19

Description of Agency

The Michigan Department of Health and Human Services (MDHHS) administers the Child Care Fund (CCF), which supports a collaborative effort between the State and county governments to fund programs that serve neglected, abused, and delinquent youth in Michigan. The State reimburses counties 50% for eligible juvenile justice services. The CCF Reimbursement Unit, Bureau of Audit and Federal Compliance Division, Children’s Services Agency, reviews and approves annual county CCF program and spending plans. The CCF Reimbursement Unit also reviews monthly reimbursement requests. The CCF Audit Unit conducts on-site reviews to ensure that county services comply with State statute and MDHHS policies and procedures. The State’s reimbursements to counties totaled $160 million during fiscal year 2018 and $93.5 million during fiscal year 2019 through June 30, 2019.

Audit Objectives

  1. To assess the sufficiency of MDHHS’s efforts to approve county CCF annual plans and budgets that comply with State statute and CCF Handbook requirements.

  2. To assess the sufficiency of MDHHS’s efforts in monitoring the appropriateness of CCF expenditures reimbursed to counties.

  3. To assess the timeliness of MDHHS’s CCF expenditure reimbursements to counties.


Estimated Release Date: December 2020

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