Independent Living Program - Florida's Center for Child Welfare

FEBRUARY 2005 REPORT NO. 2005 - 119Table 1.Comparison of ILTS Program Expenditures in Fiscal Year 2003-04ICWSIS CWVS FLAIRYA ServicesTransitional $ 2,250,756.40 $ 1,435,421.98 $ (a)Aftercare 324,172.25 136,097.47 2,278,091.73RTI Scholarships 8,199,526.10 6,358,715.21 6,621,213.35Education and Training Vouchers 948,217.00 870,832.52 869,944.08Total YA Services 11,722,671.75 8,801,067.18 9,769,249.16Teen ServicesPre-Independent Living and Life Skills (b) (b)7,312,870.26Subsidized Independent Living (SIL) 657,733.76 342,946.02(a)Total Teen Services 657,733.76 342,946.02 7,312,870.26Headquarters Expenditures (b) (b) 291,998.78Total ILTS Expenditures $ 12,380,405.51 $ 9,144,013.20 $ 17,374,118.20(a) Included in Aftercare amount.(b) ICWSIS and CWVS are designed only to capture data related to payments to clients and certain payments on their behalf.The Department does not perform reconciliations ofthe systems and, as a result, cannot accurately reportthe costs associated with ILTS. Factors thatcomplicate the reconciliation process include:‣ Adjustments to ICWSIS may be made afterthe fiscal year-end, but may not be enteredinto CWVS after the CWVS closeout period.‣ ICWSIS and CWVS are designed to maintainonly data related to payments made to clientsor certain payments made on their behalf.Therefore, expenditures for programadministration and payments to serviceproviders are recorded in FLAIR, but notICWSIS or CWVS.‣ Expenditures for the types of YA and SILservices are readily identifiable in ICWSIS andCWVS through use of an expenditure typecode that is not available in FLAIR.‣ ICWSIS is maintained at the district level anddoes not provide a means to efficiently extractand report information on a Statewide basis.Additionally, Department headquarterspersonnel do not have the ability to extractand report ICWSIS data, but must requestneeded information from the SuncoastRegion.The Department has implemented a Spending PlanAnalysis process to assist in collecting and monitoringbudget and expenditure data of the districts and CBCs.Exhibit 2 and Exhibit 3 of this report provideschedules of 2004-05 fiscal year budget, expendituresand projected surpluses (deficits) for the various typesof ILTS. The projected 2004-05 fiscal year deficitranges from approximately $1.4 million (based onactual expenditures at December 31, 2004) to $3million (based on district projections). The absence ofaccurate and reliable financial data, in conjunction withthe other findings in this report, has contributed to thefinancial condition of the ILTS Program.Federal funding for the ILTS Program will decrease asthe State’s foster care population continues todecrease. Therefore, it is imperative that theDepartment and the Legislature have complete andaccurate information to make decisions regardingfunding and provision of services for the ILTSProgram.Recommendation: We recommend theDepartment continue to pursue the completion ofHomeSafenet and phase out the ICWSIS andCWVS legacy systems. In the interim, periodicreconciliations of the financial data in theICWSIS, CWVS, FLAIR, and the Spending Plansshould be performed.Page 3 of 20