Foster Care Financial Audits

Foster Care Information          

The California Department of Social Services (CDSS), Foster Care Audits and Rates Branch (FCARB) is a pass-through entity for the disbursement of federal foster care funds to foster care providers and is the single-state agency responsible for fiscal oversight.

The audit staff review the reports submitted to determine the financial integrity of the corporations, the appropriate audit standard, whether further review is needed, corrective action, or if a fiscal audit is necessary.

Regulations

        

• MPP Division 11, Chapter 11-405 Fiscal & Financial Audits
• Welfare and Institutions Code (WIC) section 11466.2
• Internal Revenue Code Section 4958 (26 CFR 53.4958)
• Internal Revenue Code Section 4958 (Clarification Articles)

 

Informational Letters

           

• Foster Care Audits and Rates Letters (FCARL)
• Financial Audit Forms

Links

            

• OMB Circular A-133
• U.S. General Accounting Office (Government Auditing Standards)
• Single Audit Process
• Federal Medical Assistance Payments (FMAP) Rate Chart
• Guide for Charities – Attorney General – California
• Catalog of Federal Domestic Assistance (CFDA)
• IRS Exempt Organization Select Check

For Additional Information:

OCAP - Financial Audits Unit
744 P Street, MS 8-11-544
Sacramento, CA 95814
(916) 651-6960