Auditor Ball Releases Volume Two of Statewide Single Audit Revealing Findings Within the Cabinet for Health and Family Services


​FRANKFORT, Ky. (March 27, 2024) – State Auditor Allison Ball released the second volume of the annual Statewide Single Audit of the Commonwealth of Kentucky (SSWAK) for Fiscal Year 2023. This volume covers compliance with federal requirements for federal funds spent by the state government.  

Volume II of the SSWAK contains nine findings, all identifying issues within the Cabinet for Health and Family Services (CHFS) where more than $34,302 in federal grants are questioned, including one material weakness related to internal controls and eight significant deficiencies. Four of these CHFS findings were repeated findings from previous SSWAK audit reports.  

“My office is committed to ensuring the Commonwealth appropriately uses federal dollars for programs across the state to best serve the needs of Kentuckians,” said Auditor Ball. “The problems illuminated within the Cabinet for Health and Family Services need to be addressed quickly in order to continue providing essential services for citizens across the Commonwealth.”  

One finding focused on the CFHS Foster Care Title IV-E program. Foster care maintenance payments are made on behalf of foster children to providers and must be approved by a court order to receive appropriate funding. The SSWAK found one foster child’s placement did not have a court order and was therefore inappropriately claimed. This was due to a lack of internal controls over compliance with the program requirements and resulted in the repayment of $21,097 to the federal government. 

You can review the full Volume II SSWAK report here. Volume I of the SSWAK can be viewed here.
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