Requested information on the Governor's Office for Children and Families

Special Examination 11-40

January 2012

Georgia Department of Audits and Accounts
Performance Audit Operations
Russell Hinton, State Auditor Leslie McGuire, Director

Why we did this review
This special examination was conducted at the request of the House Appropriations Committee. The request included questions related to the performance and expenditures of the Governor's Office of Children and Families (GOCF) that would be considered in connection with potential mergers of GOCF with other organizations. This examination specifically evaluated changes in the programs and organizations funded by GOCF, whether the creation of GOCF resulted in improvements in effectiveness and efficiency, whether GOCF expenditures were in compliance with state and federal laws, and changes in Children's Trust Fund reserves occurring after creation of GOCF.
Who we are
The Performance Audit Operations Division was established in 1971 to conduct in-depth reviews of state programs. The purpose of these reviews is to determine if programs are meeting their goals and objectives; provide measurements of program results and effectiveness; identify other means of meeting goals; evaluate the efficiency of resource allocation; and assess compliance with laws and regulations.
Website: www.audits.ga.gov Phone: 404-657-5220 Fax: 404-656-7535

Requested Information on the Governor's Office for Children and Families
What we found The Governor's Office for Children and Families (GOCF) was created in 2008 by legislation that combined the Children's Trust Fund Commission (CTFC) and the Children and Youth Coordinating Council (CYCC). The legislative intent of merging the two entities was to serve at-risk families and troubled children of Georgia more efficiently and effectively. The legislation also transferred the responsibility for administering the Children's Trust Fund, which was established by a constitutional amendment to fund child abuse prevention activities, to GOCF.
Since the creation of GOCF, the types of programs funded have been broadened. Program areas include child abuse prevention, abstinence education, juvenile justice, youth development, underage drinking, commercially sexually exploited children, Children's Cabinet, operations funding, family violence and home visitation. While the number of organizations awarded direct grants has decreased, the total number of organizations funded (including sub-grantees) has increased.
Based on information available, it appears that GOCF's effectiveness in serving at-risk families and troubled children has remained largely the same since the merger. An analysis of output data, however, indicates that the number of clients served has decreased by 66% and the number of families served has decreased by 73% since the creation of GOCF. GOCF provided information on improvements and additional activities that have been performed since the creation of GOCF. However, the impact of these activities on GOCF's effectiveness are not known.
To determine if there have been any gains in overall organizational efficiency, we compared administrative costs and workload ratios of GOCF to those of CTFC and CYCC. Using these measures, we found no indication that GOCF is more efficient than the former CTFC and CYCC operations. Administrative costs as a percentage

of total GOCF expenditures have remained largely the same since the merger. We estimate that the merger resulted in a savings of approximately $63,000 in GOCF's first year of operations. In addition, while further analysis is needed, it appears that the implementation of system of care grants has created another layer of administration that may result in increased overall administrative costs.
GOCF's activities are funded through state appropriations, federal grants, and Children's Trust Fund (CTF) monies. Our review of GOCF budget documents and CTF account statements found problems with the retention of unspent funds and how funds were accounted for. While unspent funds appropriated to the CTF are not required to lapse, unspent funds appropriated to GOCF are. Despite the fact that funds were appropriated to GOCF and not specifically to CTF, unspent appropriations were not lapsed and returned to the state general fund at year-end as required by state law.
In addition, we were unable to reconcile the revenues and expenditures reported in GOCF's Budget Comparison Reports with the reserve account balances reported in CTF treasury account statements. As a result, we could not be sure that we reviewed all transactions related to the CTF to determine if they were spent according to constitutional requirements. Of the expenditures we did review, however, all were either directly or indirectly related to child abuse and neglect prevention as is required for CTF expenditures. We discussed the problems we encountered with reconciling financial information and with controls over CTF expenditures with the State Government Division of the Department of Audits and Accounts. The State Government Division indicated that it would review controls over trust fund deposits and expenditures during the next financial audit cycle to ensure that GOCF activities were properly accounted for and reported.
According to Children's Trust Fund account statements, CTF reserves increased to a high of $11.1 million in fiscal year 2008, declined to $9.45 million in fiscal year 2009, and further declined to $7.22 million in fiscal year 2011. In the fiscal year 2012 Appropriations Act, GOCF was directed by the General Assembly to use another $2.5 million of the CTF reserves to cover a reduction in state appropriations. Based on the trend of using $2.5 million of the CTF per year, the reserves will be depleted by fiscal year 2014. As previously discussed, our review of changes in CTF reserves was limited in that available financial records did not reconcile to CTF reserve treasury account statements. As a result, we could not be sure we were reviewed all transactions impacting the CTF.
In its response to the report, GOCF provided additional information regarding its activities and some planned corrective actions. This information has been incorporated into the report where pertinent.

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Table of Contents

Purpose of the Special Examination

1

Background

1

GOCF History

1

Organization

3

Financial Information

4

Requested Information

To what extent have the programs and organizations previously funded by the

Children's Trust Fund Commission and the Children and Youth Coordinating

Council changed since fiscal year 2009?

7

To what extent has the combination of the Children's Trust Fund Commission

and the Children and Youth Coordinating Council resulted in at-risk families

and troubled children of Georgia being served more effectively?

11

To what extent has the combination of the Children's Trust Fund Commission

and the Children and Youth Coordinating Council resulted in at-risk families

and troubled children of Georgia being served more efficiently?

14

Are funds appropriated to and managed by the Governor's Office for Children

and Families being used in compliance with current state and federal laws?

17

How have Children's Trust Fund reserves changed since the creation of the

Governor's Office for Children and Families?

21

Appendix A: Objectives, Scope, and Methodology

23

Appendix B: Organizations Awarded Grants By Year (FY2007 FY2011)

25

Appendix C: Reported SOC Administrative Costs

32

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Purpose of the Special Examination
Our review of the Governor's Office for Children and Families (GOCF) was conducted at the request of the House Appropriations Committee. The request included questions related to the performance and expenditures of the GOCF, which was created in 2009 by combining the Children's Trust Fund Commission (CTFC) with the Children and Youth Coordinating Council (CYCC). The Committee also indicated that the results of this special examination would be considered in connection with potential mergers of the GOCF with other organizations.
A more detailed description of the objectives, scope, and methodology used in this review is included in Appendix A on page 23. A draft of the report was provided to the Governor's Office for Children and Families for its review, and pertinent responses have been incorporated throughout the report where appropriate.
Background
GOCF History
The mission of the Governor's Office for Children and Families (GOCF) is to "empower Georgia communities to achieve improved and sustainable outcomes... [by ensuring] that all children and families are educated, healthy, safe, and growing." The GOCF seeks to achieve this mission by awarding grants to organizations that provide services to children and families and providing technical assistance and training to grant recipients. GOCF is also responsible for administering the Children's Trust Fund, which was created through a constitutional amendment in 1986 to provide funds for child abuse and neglect prevention programs.
As shown on the timeline (Exhibit 1) on the next page, the Governor's Office for Children and Families (GOCF) was created in 2008 by legislation that combined the Children's Trust Fund Commission (CTFC) and the Children and Youth Coordinating Council (CYCC). The legislative intent of combining the two entities was to serve atrisk families and troubled children of Georgia more efficiently and effectively. GOCF was given broad responsibilities, including the responsibility for administering the Children's Trust Fund, in order to encompass the missions of both the CTFC and the CYCC. The CTFC's mission was to reduce child abuse and neglect by disbursing grants; making recommendations to the Governor and the General Assembly regarding changes in state programs, statutes, policies, budgets, and standards; and improving coordination among state agencies that provide child abuse and neglect prevention services. The CYCC's mission was focused on awarding and administering juvenile justice grants to public and nonprofit organizations to help develop community-based programs addressing juvenile delinquency and juvenile justice issues.

Requested Information on the Governor's Office for Children and Families

Exhibit 1 Significant Events Related to Governor's Office For Children and Families

May 2008 Legislation enacted to combine
Children's Trust Fund Commission (CTFC) and the Children and Youth Coordinating
Council (CYCC). Combined organization to be called the Governor's Office for Children and Families (GOCF).

Fiscal Year 2009 GOCF Started
implementing a new strategy for service delivery called "System
of Care"

April 2011 GOCF took over KidsNet
Georgia
December 2010 GOCF signed memorandum of Understanding with Department of Human Services (DHS) for GOCF to
provide administration and oversight of family violence and
sexual assault center grants awarded by DHS

2008

2009

2010

2011

July 2008 GOCF Began Operations
SSoouurrcceess::GGOOCCFF,,DDHHSS,,SSttaatteeaapppprroopprriiaattiioonnssaannddbbuuddggeettddooccuummeennttss

January 2010 Governor recommends transferring Commission on Family Violence to GOCF (Not approved by the General
Assembly)

January 2011 Governor recommends
transferring Family Connection Partnership to
GOCF (Not approved by the General
Assembly)
July 2011 GOCF took over grant award process for family violence
and sexual assault center grants (through Memorandum
of Understanding with DHS)

2

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In fiscal year 2009, GOCF began using a new methodology to award some of its grants. Under the new grant strategy (referred to as "system of care" grants), instead of directly providing grants to individual program providers throughout the state, lead organizations apply for a grant to address needs in a community. The lead organization then subcontracts with other organizations to provide various program services identified in the grant agreement, such as home visitation, afterschool programs, literacy programs, mentoring and life coaching, and individual and family counseling. The system of care concept was adapted from a behavioral health model for delivering services.
In January 2010, the Governor recommended that the Commission on Family Violence be transferred to GOCF; however, the General Assembly decided to transfer the Commission to the Judicial Council. In January 2011, the Governor recommended that the Georgia Family Connection Partnership be transferred to GOCF; however, the General Assembly did not approve the transfer and the Partnership remains administratively attached to DHS.
Since its creation, however, GOCF has assumed responsibility for two other programs related to children that did not require legislative action:
In December 2010, GOCF signed a memorandum of understanding (MOU) with the Department of Human Services to provide administration and oversight services related to family violence and sexual assault center grants awarded by DHS. DHS continued to pay the grantees during fiscal year 2011, but GOCF staff was responsible for administration of the program on a day-today basis. DHS provided GOCF with one staff person (paid by DHS) to help provide these services and GOCF received some funding ($123,304 in federal family violence funding) in fiscal year 2011. In July 2011, the MOU with DHS was extended through June 2012 and funding for the centers started to be amended into GOCF's budget (approximately $13.8 million). DHS continued to provide one staff person to help provide the services.
In April 2011, responsibility for KidsNet Georgia was transferred from the Department of Behavioral Health to GOCF; however, GOCF did not receive any additional funding. KidsNet provides services to adolescents experiencing Serious Emotional Disturbance (SED), substance abuse, and/or co-occurring disorders (COD) and their families. In fiscal year 2011, GOCF spent $19,505 on KidsNet activities.

Organization
GOCF is administratively attached to the Governor's Office of Planning and Budget and has a 17-member advisory board whose members are appointed by the Governor. GOCF has 18 employees and an additional employee that works in the family violence area that is paid for by DHS. GOCF has five divisions as shown in Exhibit 2 on the next page.

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Exhibit 2 Governor's Office For Children and Families
AAss ooff NNoovveemmbbeerr 22001111
Excutive Director

Administrative Assistant

Finance Division
Responsible for the organization's budget,
human resources functions, and the financial management
of grants.

Child Abuse Programs Division
Provides grants to support initiatives to prevent child abuse and neglect, to ensure effective coordination
and delivery of support services to children and families, and to strengthen and support families to reduce the likelihood of abuse and neglect.

Youth Development Programs Division
Supports activities to help prevent young people from engaging in risky behaviors. Provides grants for programs such as abstinence education,
substance abuse prevention, career building, financial literacy and life skills
education.

Justice Programs Division
Supports media campaigns related to underage drinking,
monitors justice system compliance with the Juvenile
Justice and Delinquency Prevention Act, and provides grants to service providers utilizing best practices in juvenile justice.

Family Violence Programs Division
Provides grants supporting statecertified domestic violence centers / sexual assault centers and for preventing the commercial sexual exploitation of children.

(5 employees)

(2 employees)

(3 employees)

(3 employees)

(4 employees)

SSoouurrccee:: GGOOCCFF

Financial Information
GOCF's activities are funded with state appropriations, federal grants, and Children's Trust Fund monies. In fiscal year 2011, GOCF expenditures totaled $16.1 million. Approximately, $14.7 million of these funds were expended on grants.
By law, any funds appropriated to the Children's Trust Fund (CTF) should be deposited into the Children's Trust Fund reserve account and may be drawn down as needed to fund child abuse and neglect prevention activities. CTF reserve funds are specifically restricted to funding child abuse and neglect prevention programs by the State Constitution. In addition, gifts and donations may be made to the CTF and should be deposited into the Children's Trust Fund at the time of receipt. No deposits have been made to the CTF since 2008. According to account statements from the State Treasury, the CTF reserve balance was $7.2 million as of June 30, 2011.

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Description
Revenue State Federal CTF1 Other
TOTAL
Expenditures1
Net Revenue

Exhibit 3 Financial Information
(in Millions)
Fiscal Years 2007 - 2011

CTFC

2007 CYCC

TOTAL

CTFC

2008 CYCC TOTAL

$ 7.2 2.3 7.8 .3
$ 17.6

$ 1.4 10.0 .8
$ 12.2

$ 8.6 12.3 7.8 1.2
$ 29.9

$ 7.5 2.3 7.5 .2
$ 17.5

$ 1.4 9.6 .7
$ 11.7

8.9 12.0
7.5 .9
$ 29.3

$ 16.8 $ 7.4

$ 24.2 $ 16.7

$ 5.7 $ 22.3

$ .8 $ 4.9

$ 5.7

$ 1.0 $ 6.0 $ 7.0

2009 GOCF

2010 GOCF

$ 8.3 13.6 1.9 .6
$ 24.4

$ 4.0 14.0 3.2 -
$ 21.2

$ 17.6 $ 14.7

$6.8

$6.5

2011 GOCF
$ 1.7 19.0 3.0 -
$ 23.7
$ 16.1
$ 7.5

Beg. Balance Interest Net Transfers Ending Balance

$ 10.3 .6
(1.2) $ 9.7

$ 9.7 .5 .9
$ 11.1

$ 11.1 .1
(1.8) $ 9.4

$ 9.4 -
(1.5) $ 7.9

$ 7.9 -
(.7) $ 7.2

1 CTFC fiscal year 2007 and 2008 include deposits into the CTF of $7.2 million and $7.8 million respectively in the revenue and expenditure numbers shown. The adjusted CTFC expenditures were $9.6 million in fiscal year 2007 and $8.9 million in fiscal year 2008.

Source: 2007-2011 Budget Comparison Reports and Treasury Account Statements

Based on GOCF's budget comparison reports, its expenditures have remained about the same as the combined expenditures for CTFC and CYCC in fiscal years 2007 and 2008. In fiscal years 2007 and 2008, the combined expenditures for CTFC and CYCC were about $17 million and $14.5 million, respectively (after adjustments for transfers of CTF reserve funds). GOCF's expenditures ranged from $14.7 million to $17.6 million in fiscal years 2009-2011.
Exhibit 3 above provides a historical overview of the financial activity of CTFC and CYCC for two years prior to their combination and GOCF's financial activity for fiscal years 2009 through 2011. As shown in the exhibit, the source of funds has shifted and is now primarily federal funds. For example, state funds have been reduced from a high of $8.9 million (for CTFC and CYCC combined) in fiscal year 2008 to $1.7 million (for GOCF) in fiscal year 2011. Federal funds received have increased from $12 million in fiscal year 2008 to $19 million in fiscal year 2011.
It should be noted, as administratively attached agencies, there are no detailed financial statements for CTFC, CYCC, or GOCF. As a result, the information presented in Exhibit 3 on revenue and expenditures is from Budget Comparison Reports and information on the Children's Trust Fund Reserve account is from account statements from the State Treasury. Information was not available to reconcile the activity

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reported in the Budget Comparison Reports with the reserve account balances reported in the Children's Trust Fund treasury account statements. For example, Budget Comparison Reports indicated that GOCF had net revenues of approximately $7.5 million in fiscal year 2011 (of which about $7.4 million was federal funds); however, treasury account statements did not show any funds being deposited into the Trust Fund Reserve. (Trust Fund statements showed that approximately $700,000 was actually withdrawn from the trust fund.) Since we could not reconcile Budget Comparison Report information with Children's Trust Fund treasury account information we could not be sure that we were reviewed all transactions impacting the trust fund.

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Requested Information
To what extent have the programs and organizations previously funded by the Children's Trust Fund Commission and Children and Youth Coordinating Council changed since fiscal year 2009?
Since the creation of GOCF in 2009, the types of programs funded have been broadened; the number of grants awarded has decreased while their average dollar value has increased. While the number of organizations awarded direct grants has decreased, the total number of organizations funded (including sub-grantees funded through SOC grants) has increased. These changes are discussed in greater detail below.
Types of Programs Funded Since the creation of GOCF, most of the program areas previously funded under CTFC and CYCC have continued to be funded; however, funding for a few previously funded program areas has been eliminated and funding for several new program areas has been added. As shown in Exhibit 4 on the next page, grants for child abuse prevention, abstinence education, juvenile justice, youth development, and underage drinking have continued to be awarded since GOCF's creation. Grants for foster family support and direct grants for career guidance stopped since the creation of GOCF. Grants for commercially sexually exploited children, Children's Cabinet, operations funding, family violence, and home visitation have been added since the creation of GOCF.
GOCF staff indicated that although GOCF has expanded the breadth of its programs, they do not believe that this has resulted in a shift in program focus. Staff noted that decisions to discontinue some programs and to add others were related to GOCF's decision to focus on the system of care delivery model for awarding grants. In addition, GOCF staff noted that all of the programs that they administer continue to be related to child abuse and neglect prevention in some manner.
As also shown in Exhibit 4, the amount of funding provided to the different program areas has changed since the creation of GOCF. For example, direct grant awards for the child abuse prevention have decreased from about $9 million in fiscal year 2007 to about $2.7 million in fiscal year 2011. GOCF staff noted that some of the changes in program funding are a result of changes in federal funding and funding being provided to SOC grants instead to specific programs. For example, while funding for GOCF's child abuse prevention grants decreased, SOC grant funding increased up to $5.75 million in fiscal year 2011, and GOCF staff noted that all of its activities are related to child abuse prevention.

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Exhibit 4

Funded Grant Award Program Areas

$8,967

Fiscal Years 2007 2011

(In thousands)

Grant Award Program Area

2007

2008

2009

2010

2011

Child Abuse

$8,967

$8,674

$6,014

$2,545

$2,682

Abstinence Education

$501

$1,010

$1,670

$913

$2,191

Juvenile Justice

$1,433

$1,810

$1,740

$1,522

$1,526

Youth Development

$357

$287

$153

$108

$312

Underage Drinking System of Care Grants1

$211

$369 $2,204

$329 $5,209

$459 $5,750

Foster Family Support Academic/Life Skills2 Family Connection3 Career Guidance2

$400

$200

$88

$92

$429

$171

$157

$178

2

$38

Overall Agency Focus

$74

$153

$77

Commercially Sexually Exploited Children

$113

$1,457

$1,328

Mental Health

$252

$2,000

Children's Cabinet

$289

Operations Funding

$25

Family Violence

$24

Home Visitation

$368

Yearly Grant Totals

$12,476 $12,442 $14,582 $12,617 $14,742

1 System of Care Grants cover such areas as Child Abuse Prevention, Juvenile Justice, Academic Readiness, Children's Health, Youth Development, Family Support, Drug Abuse Prevention and Life Skills. 2 Academic/Life Skills and Career Guidance are incorporated in some Abstinence Education Grants and Youth Development grants. 3 Family Connection is a program area and not the Family Connection Partnership.

Source: GOCF

We also found that the number of grants that did not provide direct services increased since the creation of GOCF. The number and total dollar value of grants for activities such as purchasing computers, web site design, creating media campaigns, and conducting program evaluations increased from 10 ($3.5 million) in fiscal year 2009 to 41 ($4.6 million) in fiscal year 2011. GOCF staff indicated that this increase occurred as a result of contracting for new program evaluations, adding training for the commercially sexually exploited children program, expanding the system of care program to include training sessions and a media campaign.
Number and Size of Grants Since the creation of GOCF, the number of direct grants has decreased and the average size of grants has increased. Although the number of grant awards decreased from 189

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in fiscal year 2007 to 120 in fiscal year 2011,1 the total value of grants awarded increased from $12.5 million to $14.7 million. As a result, the average grant award amount almost doubled from $66,014 in fiscal year 2007 to $122,842 in fiscal year 2011.
The decrease in the number of grants is primarily attributed to the implementation of the system of care (SOC) grant strategy which was started after GOCF's creation in 2009. Under SOC, a community creates a collaborative to assess the community's needs and a lead agency applies for grant funding from GOCF. Upon receiving the grant funding, the lead agency may provide services directly and/or may sub-grant funds to other organizations to provide services that meet the specified needs. Under the SOC strategy, multiple entities (some of which may have formerly received direct grants from CTFC, CYCC, or GOCF) may be sub-grantees of systems of care grants. For example, the 32 lead agencies that received SOC grants in fiscal year 2011 made grants to 83 subgrantees. Eight of the 83 sub-grantees had received direct funding in fiscal years 2007, 2008, or 2009.
Organizations Funded The number of organizations funded by direct grants has decreased since the creation of GOCF. As shown in Exhibit 5 on page 10, 148 organizations were funded by CTFC and CYCC in fiscal year 2007 while only 94 organizations were funded directly by GOCF in fiscal year 2011. (Appendix B on page 25 provides more detailed information on grant recipients and the amounts awarded each by year. It should be noted that the amounts awarded to grant recipients in Appendix B may represent more than one grant.) Since the implementation of the system of care strategy, the decline in the number of direct grantees has been more than offset by the increase in sub-grantees. In fiscal year 2009, five SOC grants were made by GOCF and those five SOCs made 13 sub-grants. In fiscal year 2010, the number of SOC grants made by GOCF increased to 24, and the subgrants increased to 68. Finally, in fiscal year 2011, the number of SOC grants was 32 while the number of sub-grants was 83.
Our review of SOC budget documents identified the following organizations that stopped receiving grant funds directly in one or more years from fiscal year 2007 - 2009 and that started receiving funding as a sub-grantee through an SOC grant.
The Rainbow House Children's Resource Center Hearts to Nourish Hope, Inc. The Marquerite Neel Williams Boys and Girls Club (Thomas County) Refugee Family Services The Rome/Floyd County Commission on Children and Youth The Family Support Council Parents Educating Parents and Professionals, Inc. Communities in Schools of Marietta-Cobb

1 This does not include the sub-grants awarded by the SOC's since information on the number of sub-grants made was not readily available.

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Exhibit 5 Number of Organizations Funded By Agency
FFiissccaall YYeeaarrss 22000077 -- 22001111
200

177

150

148

7

66
100

50
75
2007
Source: GOCF Records

122
7 54
61
2008

112
13 13 5 44
37
2009

155
68
37 3 28 19
2010

83
55 3 21 15
2011

SOC Sub-grantees Funded by GOCF
Directly Funded by GOCF
Originally Funded by Both CTFC and CYCC
Originally Funded by CYCC
Originally Funded by CTFC

Organizations with Continuous Funding Of the 94 organizations receiving funding from GOCF in fiscal year 2011, we identified 25 that had received continuous funding starting in 2007 or 2008 (originally funded under CTFC and/or CYCC). While this indicates continuity in GOCF's funding of organizations that were previously funded by CTFC and/or CYCC, it should be noted that some of the grants we reviewed were limited to three years. For the time period reviewed, CTFC, CYCC, and GOCF typically awarded grants that were either annual grants (i.e., grants that an organization could apply for funding in any year that funds were available) or multi-year grants (i.e., grants that are intended to serve as seed money to organizations for a specific number of years). GOCF also made a small

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number of grants that were intended to meet a specific funding need or were intended to be one year only.
We did not identify any problems with the 25 organizations that received funding for more than three consecutive fiscal years. Three were granted exceptions to continue to receive grant funding for the same grant program for more than three years following a review by GOCF. The remaining organizations were funded to provide different program services and/or received annual grant funding that was not time-limited.

To what extent has the combination of the Children's Trust Fund Commission and the Children and Youth Coordinating Council resulted in the at-risk families and troubled children of Georgia being served more effectively?
Although complete outcome data was not available, it appears that GOCF's effectiveness in serving at-risk families and troubled children has remained largely the same since the merger. An analysis of output data, however, indicates that the number of clients served has decreased since the creation of GOCF. While staff reported various improvements and additional activities that have been performed since the creation of GOCF, these activities could not be tied to any changes in effectiveness. A more detailed discussion of changes in effectiveness resulting from the merger of CTFC and CYCC are presented below.
Outcome/Performance Measures The primary outcome measure used by CTFC to demonstrate its effectiveness was achieving the goal that 95% of program participants had no substantiated cases of child abuse or neglect during the grant year. Our review found that the goal was achieved both before and after the creation of GOCF. For the grant years 2007, 2009, and 2010, 98% of participants had no substantiated abuse or neglect; in 2008, it was 95.3%. Information for 2011 was not available at the time of our review.
The primary outcome measure used by CYCC to demonstrate its effectiveness was the recidivism rate for youth participating in its juvenile justice grant programs. However, after the merger, GOCF changed the focus of juvenile justice programs from reducing the number of youth who reoffend to preventing first time offenses. As a result of this program change, it is not possible to determine if there has been a change in effectiveness regarding juvenile justice programs. Another outcome measure reported by CYCC was the number of children committed by the courts to institutions operated by the Department of Juvenile Justice or other state agencies. Information we obtained regarding the number of cases resulting in a commitment to DJJ has shown that commitments have declined from 4,172 in 2007 to 3,214 in 2010; however, the extent to which CYCC or GOCF could have impacted these overall rates could not be determined.

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We also tried to determine if grantees have met a majority of their goals or performance objectives. However, we found that while the grants awarded by CTFC, CYCC, and GOCF had general goals related to effectiveness, they did not identify specific performance levels that the grantee should achieve. As a result, we could not identify whether grantees met their performance targets nor could we compare the proportion of goals met by grantees before and after the merger.
Output Measures CTFC, CYCC, and GOCF each tracked output information on the number of clients served as a proxy indicator of their effectiveness. As shown in Exhibit 6, the reported number of clients served has decreased since CTFC and CYCC were combined into GOCF. From fiscal year 2007 to 2010, the number of individuals served dropped by 66% (86,700 to 29,133), the number of families served dropped by 73% (22,949 to 6,203), and the number of organizations served (i.e., organizations provided training and/or technical assistance) dropped by 100% (331 to 0).

Exhibit 6 Reported Service Units For Individuals, Families, and Organizations By Grants
Grant Years 2007 - 20101

Client Type
Individuals Served

Entity Awarding Grant CTFC CYCC GOCF TOTAL

2007 77,708 8,992
86,700

2008 77,928 19,748
97,676

2009

2010

86,404 86,404

29,133 29,133

Families Served

CTFC CYCC GOCF TOTAL

22,949 0
22,949

9,294 0
9,294

18,817 18,817

6,203 6,203

Organizations Served

CTFC CYCC GOCF TOTAL

331

279

0

0

331

279

48

0

48

0

Grant Information

Total Grants Direct Service Grants2
# of Grants Reporting Data
% of Direct Grants Reporting Data

189 173 163 94.2%

175 162 139 85.8%

139 129 115 89.1%

112 84 79
94.0%

1 Grant year 2011 was not included in our analysis because data was not available at the time of our review. 2 Grants for purposes such as purchasing computers and developing training materials not intended to provide direct

services to participants were not included in this analysis.

Source: GOCF records

GOCF staff noted that although outputs (i.e., number of individuals and families served or grants awarded) have decreased, they believe that the quality of the services provided has increased. Their expectation is that the grant providers will create a change in

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children's lives that will lead to better outcomes and children will not have a need for services after being served through a GOCF-funded program.
Reported Accomplishments GOCF staff indicated that the following activities have been performed since the merger of CTFC and CYCC, which were in addition to their grant award and monitoring activities. GOCF could not identify what impact these activities may have had on its effectiveness.
Deployed a web-based calendar of available trainings to assist grantees and service providers. Developed and offered online training courses beginning in November 2010. GOCF's fiscal year 2011 Agency Evaluation noted an 88.8% increase in knowledge for participants in GOCF training.
Released an online compendium of best and promising practices to provide current and future grantees with access to evidence-based programs and practices associated with the strategies and indicators embedded in the SOC taxonomy.
Increased access to information about resources available to children and families by working with United Way 2-1-1 by including state agency services and references in the database.
Implemented family satisfaction surveys for SOC grant sites to determine how well service provision has met consumer's needs. (The percent of respondents indicating that they are satisfied overall with the services received declined from 100% in fiscal year 2009 to 88% in fiscal year 2011.)
Improved GOCF's process for tracking and reporting grantee's progress as well as GOCF's goals and results.
Funded one part-time and one full-time position in an effort to satisfy the requirements of the Juvenile Justice and Delinquency Prevention Act and to improve the accuracy of federally required compliance monitoring to ensure the continued receipt of federal funds to support juvenile justice improvement.
Encouraged the use of evidence-based juvenile justice practices by awarding grants for programs that use evidence-based models, developing an on-line resource for applicants, and providing juvenile justice specific training and technical assistance.
Planned Actions GOCF staff provided a list of planned actions that they intend to implement over the next year to improve or document effectiveness.
Implementing the Family Environment Scale for communities to measure progress in improving child and family outcomes across multiple programming areas.
Improving data collection for family violence shelters and sexual assault centers by shifting from output to outcome data.

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Establishing outcome-based monitoring of domestic violence and sexual assault programs.
Developing and implementing a comprehensive home visiting system to support the needs of Georgia's at- risk children ages 0-5 years through technical assistance, training, and evaluation.
Identifying unmet needs among Georgia's parents of young children (ages 0 to 5 years) through a survey of the state's service providers.
Recommendations for Improvement GOCF should improve its tracking of performance objectives to better monitor the effectiveness of its grantees and the organization overall. GOCF staff reported that they recognize the need to better track outcome measures and have added new specific performance levels/targets for their 2012 grant awards. They intend to collect more data from their grantees to better monitor grantee performance in the future.

To what extent has the combination of the Children's Trust Fund Commission and the Children and Youth Coordinating Council resulted in the at-risk families and troubled children of Georgia being served more efficiently?
To determine if there have been any gains in overall organizational efficiency, we analyzed changes in administrative costs and workload ratios since the creation of GOCF. Using these measures, we found no indication that GOCF is more efficient than the former individual CTFC and CYCC operations. Administrative costs as a percentage of expenditures have remained largely the same since the merger and we estimate that the merger resulted in an estimated savings of approximately $63,000 in the first year of GOCF's operations. In addition, while further analysis is needed, it appears that the implementation of the system of care grants has created an additional layer of administration that may result in increased overall administrative costs. We also found that the number of grants administered per employee decreased from fiscal year 2007 to fiscal year 2011. These issues are discussed in more details below.
GOCF Administrative Costs Our review of the changes in administrative costs since the creation of GOCF indicated that there have been no significant efficiencies gained or cost savings realized as a result of the merger. As shown in Exhibit 7, it appears that, as a percentage of overall expenditures, administrative expenses have remained relatively constant between fiscal years 2007 and 2011. The most significant change was a reduction in administrative contract costs for the production of videos for the enforcement of underage drinking laws and a statewide media campaign for abstinence education in fiscal years 2007 and 2008. After the creation of GOCF, these contract expenses were re-categorized as grant costs. If these contract costs are removed from fiscal year 2007 and 2008 administrative costs and are included in the grant expenditures for those respective years, there has been basically no change in administrative costs since the creation of GOCF.

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Exhibit 7 Administrative Costs As a Percentage of Total Expenditures
Fiscal Years 2007 to 2011
Expenses as Reported in the Budget Comparison Reports

Expenditures
Personal Services Other Operating1
Rents Other Than Real Estate Real Estate Rentals Per Diem & Fees Contracts Grants
Total Expenses Less Grants
Administrative Expenses Administrative %

2007
$ 920,614 239,306
44,775 96,045 94,151 267,6253 15,271,991
16,934,508 (15,271,991)
1,662,517 10%

2008
$983,663 219,158
92,006 97,538 71,827 154,1433 13,236,895
14,855,229 (13,236,895)
1,618,335 11%

2009
$722,120 289,511
125,325 78,345
156,832 43,286
16,181,696
17,597,116 (16,181,696)
1,415,420 8%

2010
$889,297 157,800
78,860 81,401 34,120 15,684 13,529,6592
14,786,821 (13,529,659)2
$1,257,162 9%

2011
$1,107,326 101,896
36,495 113,953
42,354 36,789 14,725,476
16,164,288 (14,725,476)
1,438,813 9%

Administrative Expenses Adjusted to Reflect Reduced Contracts for fiscal years 2007 and 2008

Administrative Expenses Less contracts3 Adjusted Admin. Expenses Adjusted Administrative %

$1,662,517 (251,125) 1,411,392 8%

$1,618,335 (139,998) 1,478,337 10%

$1,415,420 ----------------
1,415,420 8%

$1,257,162 ------------1,257,162 9%

$1,438,813 ------------1,438,813 9%

1 Other operating includes postage & freight, motor vehicle expense, printing & publications, repairs & maintenance, insurance & bonding, travel, equipment, telecommunications, computer charges, and supplies and materials 2 Includes transfers of $836,915 to repay the Department of Human Services for grant expenses it paid on CTFC's behalf at the time of the merger. 3 Includes contracts for services and products such as a statewide media campaign for abstinence education, videos for teen drivers that, after the creation of GOCF, were included in grants.

Source: Budget Comparison Reports, interviews with GOCF staff, audit team analysis

We estimate that the merger of CTFC and CYCC resulted in a smaller administrative cost savings than reported by GOCF for fiscal year 2009. GOCF reported estimated administrative cost savings of $413,650; we estimate that there was a savings of $63,000. Our review found less savings in some areas and cost increases in other areas that were not included in the GOCF estimate. For example, GOCF estimated that it would save $335,000 in personal services costs, but we found that personal services decreased only $261,542. On the other hand, per diem and fees increased $85,005 and rents other than real estate increased $33,319 from fiscal year 2008 to 2009.
SOC Administrative Costs In fiscal year 2009, after the creation of GOCF, the use of system of care grants to agencies that subcontract with service providers in a single community was implemented. This resulted in the addition of a new layer of administration and administrative costs. A review of approved SOC budgets for fiscal year 2011 indicated that the reported administration costs for the 32 SOC grants ranged from $0 to $176,914 (up to 72% of the total grant funding). The total reported administrative costs for the 32 SOC grants was $2,252,998 (34% of the $6,642,941 total awarded in SOC grants)

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which was $814,185 more than the $1,438,813 reported as administrative expenditures by GOCF. (Appendix C on page 32 lists all the SOC grants and their reported administrative costs.) GOCF staff indicated that they believe that some of these reported administration costs may actually be for direct services like training and educational materials; however, information was not available to determine if costs were appropriately and consistently categorized.
Workload Levels Our review of administrative efficiency also included a review of the number of grants and the grant amounts managed per full-time employee (FTE). As shown in Exhibit 8 below, our analysis shows that the average number of grants handled per FTE dropped from 13 (for CTFC and CYCC combined) in fiscal year 2007s and 2008 to 8 for GOCF in fiscal year 2011. While the average number of grants managed per FTE decreased, the total value of the grants managed per FTE has increased slightly over that period ($831,770 to $904,442). It should be noted that the ratios do not take into consideration the seven additional activities GOCF started performing after the merger since they were not related to awarding and monitoring grants.

Exhibit 8 Measures of Operational Efficiency
Fiscal Years 2007 to 2011

Grants Per Employee
Number of Grants Number of Employees Grants per Employee

2007
189 15 13

2008
175 14 13

2009
139 10.5
13

2010
112 13 9

2011
120 16 8

Grant Amount Per Employee

Total Grant Amounts Number of Employees Average per Employee

$12,476,554 15
$831,770

$12,442,128 14
$888,723

Source: Budget Comparison Reports and GOCF records

$14,580,878 10.5
$1,388,655

$12,616,324 13
$970,486

$14,471,071 16
$904,442

In addition, the workload analysis does not include the impact of GOCF's administration of family violence and sexual assault center grants for the Department of Human Services (DHS). In December 2010, GOCF signed a memorandum of understanding with the DHS to manage the grants for family violence and the sexual assault centers on behalf of the DHS and a DHS employee works in the GOCF office to collect activity data from these grants to report to the federal government. In fiscal year 2011, DHS issued these grants (45 family violence grants and 23 grants for sexual assault centers) and the grants were not funded through GOCF. In December 2011, GOCF staff reported that $13,482,188 has been amended into GOCF's fiscal year 2012 budget for 80 grants which will increase the number of grants processed per FTE by 5 and increase the grant amount managed per FTE by $793,070.

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One factor impacting the decrease in grants per FTE and increase in grant amounts per FTE is the implementation of the system of care grant strategy. With system of care grants, a lead agency receives a grant from GOCF and sub-grants funds to other entities. Under the system of care grant strategy, a single large grant replaces multiple smaller grants to direct service providers. For example, the average grant size in fiscal year 2007 was $66,014 while the average grant size for SOC grants was $172,642 in fiscal year 2011.
Recommendations for Improvement GOCF should define administrative costs associated with grants to allow it to determine if the additional administrative cost resulting from the use of SOC lead agencies is justified by improvements in effectiveness and service delivery.
Agency Response: GOCF noted that it has worked to develop and refine a community-based system of prevention and intervention services over the past four years and that through the provision of grants to local communities it has worked to build capacity and sustainable services. It also noted that when it first started System of Care (SOC) it provided larger grant awards which resulted in fewer awards being made. These grants allowed for the provision of administrative costs to support the development of the new SOC approach. Recognizing that communities required more training and technical assistance to implement the SOC framework, GOCF developed a dedicated grants management system and increased the provision of training and technical assistance to grantees. Because of this increased support, administrative costs for grantees will be reduced in future years. In 2011, GOCF has continued to streamline its grants process and further reduce local administrative burden through the elimination of requirements including: SOC administrator costs, evaluation, and a formal governance structure. SOC is still in its infancy and GOCF is committed to adjusting and increasing performance standards for the SOC approach.
Are funds appropriated to and managed by the Governor's Office for Children and Families being used in compliance with current state and federal laws?
GOCF's activities are funded through state appropriations, federal grants, and Children's Trust Fund monies. Our review of GOCF budget documents and CTF account statements found problems with the retention of unspent funds and how funds were accounted for. In addition, we were unable to reconcile the revenues and expenditures reported in GOCF's Budget Comparison Reports with the reserve account balances reported in CTF treasury account statements. As a result, we could not be sure that we reviewed all transactions related to the CTF to determine if they were spent according to constitutional requirements. All of the expenditures we did review, however, were either directly or indirectly related to child abuse and neglect prevention as is required for CTF expenditures. A limited review of planned federal expenditures for fiscal year 2012 Temporary Aid to Needy Families (TANF) funds for family violence shelters did not reveal any significant problems. More detailed information on our reviews of GOCF expenditures is presented on the following pages.

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State Fund Expenditures Appropriation of Funds: GOCF receives an annual appropriation like most state program units and, as such, is required to lapse any funds remaining at yearend. Any funds appropriated to the Children's Trust Fund are not subject to the provisions relative to the lapsing of funds per the State Constitution. Since fiscal year 2009, funds have been appropriated to GOCF but not to the CTF; therefore, any GOCF funds remaining at year-end should have lapsed. However, GOCF noted that it had considered all unspent appropriations to GOCF to be CTF monies, and, as such, funds remaining at year-end did not have to lapse. As a result of our inquiry regarding whether GOCF appropriations are considered CTF monies, the Governor's Office has reexamined the law and agrees that because the appropriations were made to GOCF, not to CTF, any unspent funds should have been lapsed.
Deposit of Trust Fund Monies: State law provides that the state treasurer shall credit to the trust fund all amounts appropriated or donated to such trust fund. Prior to the creation of GOCF, funds were specifically appropriated to the Children's Trust Fund Commission for programs "designed to reduce the occurrence of child abuse and neglect" and these funds were deposited into the CTF treasury account before being withdrawn to pay for expenditures. Although money has not been specifically appropriated to the CTF, since GOCF's creation, GOCF indicated that it operated on the assumption that any unspent funds were trust fund money. Given this assumption, however, GOCF did not deposit unspent funds it viewed as trust fund money into the trust fund account as required by law and instead the funds were held in the Governor's Office state allotment account.
Fund Accounting: Our ability to determine if GOCF's expenditures were compliant with state law was limited due to problems with GOCF's accountability over state and trust fund expenditures. Due to a lack of detailed financial information, we were not able to reconcile GOCF's Budget Comparison Reports with the reserve account balances reported in Children's Trust Fund treasury account statements; therefore, we could not be sure that we reviewed all transactions impacting CTF monies. Records were not available to identify the amount of available CTF funds held outside the CTF treasury account. (State Accounting Office staff confirmed that GOCF's funds are maintained in the state allotment account for the Governor's Office, commingled with other funds.)
Relationship of Expenditures to Child Abuse Prevention Activities: Children's Trust Fund expenditures are restricted by the State Constitution to funding child abuse and neglect prevention programs. State law further requires that expenditures be restricted to direct services, research, and educational programs. GOCF staff noted that its enabling legislation is intentionally broad and general to provide

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flexibility related to the use of the CTF funds. They also noted that all of its activities are related to child abuse and neglect prevention and that most of its grants and activities are funded with a combination of CTF, state, and federal funds.
As noted previously, we cannot ensure that we have identified all of the expenditures designated by GOCF as CTF monies in fiscal year 2011. Of the $2,895,735 in designated CTF expenditures we reviewed, we found that GOCF could logically relate all the programs it funded with CTF funds to child abuse and neglect prevention. The relationship of some of the expenditures to child abuse and neglect was direct (e.g., grants for child abuse prevention programs) while the relationship of other expenditures was more indirect. (Exhibit 9 below provides examples of projects that had an indirect relationship with child abuse and neglect prevention programs.)

Exhibit 9 Children's Trust Fund Expenditures
Fiscal Year 2011

GOCF's Description of How Projects Relate to Child

Project

Description

Abuse and Neglect Prevention

Ensure School Readiness

Includes grants for prevention and intervention programs that address student achievement, behavior, and attendance, participant satisfaction; SCAP data

Education has been shown to be a preventive factor for child abuse. One program model can have multiple outcome effects. For example, parents as teachers shows outcomes in both child abuse and neglect prevention and school readiness.

Includes administration and grants for training, Teen parents are at higher risk to abuse or neglect

Abstinence program development, service delivery to local children. Abstinence education seeks to reduce teen

Education

governments, local education agencies, nonprofit pregnancies and, as a result, reduce the risk of child

companies

abuse and neglect.

Health of Children

Includes programs that address family medical, teen pregnancies, drug and alcohol use, juvenile arrests

All target populations are at high risk of child abuse and neglect or it may have already occurred.

Embrace1

Includes a foster family challenge grant program and assistance to two funded programs; foster parent liaison services in two regions; provision of training to foster parents

Tied to child abuse and neglect as it supports foster parents and families to retain the number of foster parents and increase the quality of care to foster children through education and training to foster families.

Many of the children in the afterschool programs are at

Afterschool

Develop afterschool standards; manage steering group, research, evaluation, and training academies

risk for poor outcomes, including child abuse and neglect. Many of the afterschool program participants are from low-socioeconomic areas. Targeting children and families in afterschool programs strengthens school

and family relationships.

KidsNet

Provides services to adolescents experiencing Serious Emotional Disturbance (SED), substance abuse, and/or co-occurring disorders (COD) and their families. KidsNet Georgia's goal is to support children in their home and community through team-based planning.

Children who have mental health issues have higher risk factors for child abuse. Substance abuse is a known risk factor to child abuse and neglect.

1 GOCF staff reported that the Embrace contract ended on September 30, 2011 and will not be renewed.

Source: PeopleSoft, GOCF records, and GOCF staff explanations

Amount $855,413 $259,822 $217,192 $151,593
$80,000
$19,445

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Federal Fund Expenditures Due to time constraints and to avoid duplication of federal audit work, our review of federal funds administered by GOCF was limited to the area in which concerns had been raised by legislators. The primary area of concern expressed during budget hearings was GOCF's plans to fund family violence shelters and sexual assault centers exclusively with TANF funds in fiscal year 2012. Georgia has used TANF funds to fund family violence shelters for many years and this use is included in the current TANF plan approved by U.S. Department of Health and Human Services. In fiscal year 2012, the family violence shelters will be funded with 100% TANF funds, which is allowable since TANF is a block grant and does not require matching state funds. However, since the state TANF plan would have to be modified to fund sexual assault centers with TANF funds, this recommendation was dropped and the sexual assault centers will continue to be funded with state funds.
Recommendations for Improvement The General Assembly should ensure that any funds that are specifically intended for the Children's Trust Fund are identified as such in the appropriations act. GOCF should ensure that it follows state laws requiring any funds appropriated to the CTF be deposited into the CTF treasury account. In addition, GOCF needs to improve accountability for, and controls over, CTF expenditures to ensure that unexpended state funds at year-end are returned to the state general fund.
A forensic audit would be required to identify if GOCF funds, maintained in the Governor's Office allotment account, were only expended on programs related to child abuse and neglect prevention. This type of specialized financial audit is beyond the scope of this project and would require significantly more time to complete than was available to meet the requested deadline for this project. As a result, we discussed the problems we encountered in reconciling available financial information with treasury accounts and problems with controls over CTF expenditures with the State Government Division of the Department of Audits and Accounts. The State Government Division indicated that it would review controls over trust fund deposits and expenditures during the next annual financial audit cycle to ensure that GOCF activities were properly accounted for and reported. Finally, if the General Assembly disagrees with GOCF's broad interpretation that all of its activities are related to child abuse and neglect prevention activities, legislative clarification of allowable uses of CTF monies may be needed.
Agency Response: GOCF noted that unspent appropriations were considered to be Children's Trust Fund monies by all involved agencies (GOCF, the State Accounting Office, the Office of Planning and Budget, and the Department of Audits and Accounts). GOCF also noted that it sends all expenditure requests to SAO for coding and was unaware that unspent appropriated funds were not being deposited into the CTF treasury account. Finally, it noted that it would work with OPB and SAO to implement the following controls:

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Funds appropriated to the CTF will be identified as such within the budget recommendations submitted by the Governor's Office beginning with the Amended FY2012 budget. These appropriations will be recorded in the CTF and segregated from other sources of funds.
Specific funds and fund sources will be implemented to provide for financial reports to account for CTF transactions (book balance).
A reconciliation of the CTF treasury account (bank balance) to the accounting records (book balance) will be completed. This reconciliation will be updated monthly and maintained for review.
Future reserve requests for expenditures (starting in FY2012) will be based solely on the available book balances in the CTF.

How have Children's Trust Fund reserves changed since the creation of the Governor's Office for Children and Families?
Children's Trust Fund Reserves account statements from the Office of the State Treasurer indicated that Children's Trust Fund reserves increased to a high of $11.1 million in fiscal year 2008, but have declined since GOCF's creation in fiscal year 2009. As shown in Exhibit 10 on the next page, as of June 30, 2011, the amount reported to be in the reserve was $7.2 million. As previously discussed, our review of changes in CTF reserves was limited in that available financial records did not reconcile to CTF reserve treasury account statements so we could not be sure that we reviewed all transactions impacting the trust fund.
Children's Trust Fund reserve funds resulted primarily from over-appropriations of state funds in prior years. When the CTF was established in 1986, funding was intended to be tied to the marriage and divorce license fees; however, this was challenged due to constitutional provisions related to "earmarking" funding and the use of license fees was declared unconstitutional. While license fee collections may have been the basis for the amount of state funds appropriated to the CTF in the early years of the program, it appears that by fiscal year 2001 state funds appropriated for the CTF were no longer based on license fee collections. Information was not available to completely analyze the financial activity that lead to the growth of the CTF; however, it appears that the CTF was consistently appropriated more than it expended and the balance in the Trust Fund reserve grew to about $11.1 million as of June 30, 2008. The former executive director of CTFC reported that when she was appointed in 2007, she identified the excess funds that were available in the reserve fund and started using these funds. The Trust Fund Reserve balance declined to $9.45 million in fiscal year 2009 and to $7.22 million in fiscal year 2011. In the fiscal year 2012 Appropriations Act, GOCF was directed by the General Assembly to use another $2.5 million of the CTF reserves to cover a reduction in state funds. Based on the trend of using $2.5 million of the Trust Fund per year, the balance in the Trust Fund will be depleted by fiscal year 2014.

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Exhibit 10 Children's Trust Fund Reserve Balance
FFiissccaall YYeeaarrss 22000077 -- 22001111

$12 million $10 million

$11.14 million $9.69 million

$9.45 million

$7.95 million

$7.22million

$5 million

2007

2008

2009

Source: CTF Treasury Account Statements

2010

2011

Recommendations for Improvement As previously discussed, GOCF needs to improve controls over CTF expenditures. We reported the problems we encountered in reconciling available financial information and treasury account data to our State Government Division of the Department of Audits and Accounts. The State Government Division indicated that it would review controls over trust fund deposits and expenditures during the next annual financial audit cycle to ensure that GOCF activities were properly reflected in adjustments to Children's Trust Fund reserves.

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Appendix A Objectives, Scope, and Methodology
We conducted this special examination in response to a request from the House Appropriations Committee. The request included questions related to the performance and expenditures of the GOCF (that was created by combining the Children's Trust Fund Commission (CTFC) with the Children and Youth Coordinating Council (CYCC)) and also noted that the examination would be considered in connection with potential mergers of the GOCF with other organizations. The specific questions that we addressed are discussed below along with the methodology for our analyses.
To what extent have the programs and organizations previously funded by the Children's Trust Fund Commission and Children and Youth Coordinating Council changed since fiscal year 2009?
In order to answer this question, we analyzed the programs and organizations funded, the dollar amount of grants, and the years that organizations were funded. The audit team compiled a list of grants awarded by CTFC, CYCC, or GOCF in fiscal years 2007 - 2011 from information provided by GOCF. We used the grant amounts provided by GOCF and did not verify this information for fiscal years 2007 - 2010. We performed limited verification for fiscal year 2011 by comparing the grant award amounts for the grants funded through the Children's Trust Fund to the information in agency accounting records (PeopleSoft) provided by financial auditors in the State Government Division of the Department of Audits. We did not review the application process or the use of funds associated with these grants.
To what extent has the combination of the Children's Trust Fund Commission and the Children and Youth Coordinating Council resulted in the at-risk families and troubled children of Georgia being served more effectively?
In order to answer this question, the evaluation team used information from various annual reports to compare outcome information from before the creation of GOCF; however, complete outcome information was not available. We also analyzed available output data for fiscal years 2007 - 2010 to determine how the number of participants served has changed since the merger. GOCF provided the number of individuals, families, and organizations served for each year from fiscal year 2007 to fiscal year 2010 by grant. We did not review GOCF's grant monitoring.
To what extent has the combination of the Children's Trust Fund Commission and the Children and Youth Coordinating Council resulted in the at-risk families and troubled children of Georgia being served more efficiently?
In order to answer this question, we reviewed the administrative expenditures for fiscal years 2007, 2008, 2009, 2010, and 2011 for CTFC, CYCC, and GOCF and compared the change in administrative expenditures as a percentage of total expenditures to evaluate changes in efficiency. Because final year-end financial statements were not available, the audit team used the Budget Comparison Reports to obtain the financial information used in our analysis. We used SOC budget documents to calculate administrative cost percentages for the SOC grantees.

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In addition, we reviewed the workload levels (number of grants and average grant awards per employee) for fiscal years 2007 - 2011 to evaluate changes in efficiency.
Are funds appropriated to and managed by the Governor's Office for Children and Families being used in compliance with current state and federal laws?
In order to answer this question, we limited our review to the Children's Trust Fund and the use of Temporary Aid to Needy Families (TANF) funds for family violence shelters through the Memorandum of Understanding with the Department of Human Services, based on legislative concerns. We reviewed the State Constitution and state laws related to the Children's Trust Fund. In order to identify Children's Trust Fund fiscal year 2011 expenditures, we used financial information from agency accounting records (PeopleSoft) obtained from financial auditors in the State Government Division of the Department of Audits and a list of grants provided by GOCF. In our review of the use of TANF funds for family violence shelters, we interviewed DHS personnel and reviewed the state TANF plan.
How have Children's Trust Fund reserves changed since the creation of the Governor's Office for Children and Families?
In order to answer this question, we obtained copies of the Children's Trust Fund treasury account statements for fiscal years 2007 - 2011 to identify activity in the account. Sufficient data was not available for us to determine if deposits into the reserve were correct.
This project was not conducted in accordance with generally accepted government auditing standards (GAGAS) due to time constraints. However, it was conducted in accordance with Performance Audit Operations Division policies and procedures for non-GAGAS engagements. These policies and procedures require that we plan and perform the engagement to obtain sufficient, appropriate evidence to provide a reasonable basis for the information reported and that data limitations be identified for the reader.

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Appendix B Organizations Receiving Grants by Year
Fiscal Years 2007-2011

Grantees
Children's Trust Fund Commission Advocates for Bartow's Children Atlanta Board of Education Barrow County Board of Education Bartow County Board of Education Bright from the Start - Georgia Department of Early Care and Learning Carol Wilson Catoosa Board of Education Catoosa County Board of Commissioners Center for Study Social Policy Chattooga Board of Education Clayton County Extensions Service Coastal Coalition for Children 1 Coastal Empire R.O.C.K. Cobb County Board of Health Coffee Board of Education Committee for Children Communities in Schools of Marietta-Cobb Cordele Housing Authority 1 Crisp County Board of Education Dee Hoover Dorminy Medical Center Early County Literacy Task Force Elam Alexander Academy Elberton-Elbert County Hospital Authority Emanuel County Child Abuse Prevention Center Emory University Exchange Club Center of Rome Family Support Council Fayette County Board of Education Fred Bumpass Fulton DeKalb Hospital Authority Genesis Shelter Georgia Family Connection Partnership, Inc. Georgia Head Start Georgia Network of Children's Advocacy Centers Grady County Board of Education Gwinnett County Board of Education Harbor House Jefferson County Board of Education
Liberty County Department of Health

2007

2008

2009

2010

2011

$52,500
$1,034 $8,301

$63,628 $19,048
$1,438

$6,500

$24,000 $47,413 $47,413 $27,292 $64,626 $5,000 $229,828 $4,750 $274,460 $49,062 $13,000 $43,185 $207,579 $60,367 $15,500 $5,000
$5,000 $123,750 $85,000 $11,875 $343,937
$13,600 $202,012 $28,160 $497,950 $94,444 $1,425,000
$8,000 $29,774 $76,475 $42,000 $6,500

$115,000
$64,626 $5,000 $231,328 $9,500 $274,460
$13,000
$206,579
$54,875 $4,814
$118,750 $85,000 $11,875 $343,937 $4,562 $69,868 $202,012 $20,040 $271,000 $48,530 $1,675,000 $8,000
$76,475 $22,100 $6,500

$75,000
$183,821 $9,500
$187,321
$32,000
$85,000 $345,437 $54,429 $202,012 $230,000 $1,175,000
$8,000
$6,500

$96,250
$93,144
$48,100 $30,000 $17,500 $96,662 $152,000 $1,187,000 $5,150

$69,858
$36,075 $94,476
$50,000 $237,300 $1,265,200

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Appendix B (continued) Organizations Receiving Grants by Year
Fiscal Years 2007-2011

Grantees Lumpkin County Board of Education Marilyn Gootman McDuffie County Board of Commissioners McDuffie County Partners for Success Metis Associates, Inc. Mitchell Board of Education Murray County Board of Education Newton Health System, Inc. Northeast Georgia Medical Center Oconee Psycho-Education Program Parent to Parent of Georgia Paulding Collaborative for Children and Families Phoebe Putney Memorial Hospital Pickens County Council on Child Abuse 1 4 Prevent Child Abuse Bulloch County Prevent Child Abuse Gainesville Prevent Child Abuse Georgia Prevent Child Abuse Georgia (DeKalb Medical Center) Prevent Child Abuse Gordon 1 Prevent Child Abuse Habersham 1 Prevent Child Abuse Hart County Prevent Child Abuse Heart of Georgia Prevent Child Abuse Henry County Prevent Child Abuse Rockdale Quality Care for Children Rainbow House Children's Resource Center, Inc. Rebecca Hudgins Rockdale County Board of Education Rome/Floyd Commission on Children and Youth Southwest Georgia Community Action Council Southwest Georgia United Empowerment Zone Spalding County Collaborative for Families and Children Taylor County Board of Education The Epstein School The Tree House, Inc. Tift County Department of Health Turner County Board of Education Twin Cedars Youth Services United Way United Way of Metropolitan Atlanta, Inc. University of Georgia Research Foundation

2007 $24,920 $30,000 $5,000
$50,600 $31,526 $6,500 $200,353 $4,206 $50,000 $152,367 $9,500 $125,422 $6,500 $6,500 $996,164

2008
$5,000 $86,000
$6,500 $200,479
$45,000 $25,000 $5,000 $125,422 $8,000
$1,072,186

2009
$66,207 $523,355
$6,500 $203,479 $45,000
$128,422 $8,000
$1,106,731

2010 $713,107 $45,000 $238,847

2011 $384,734
$40,000 $193,300 $25,000

$202,578
$128,128
$8,000 $26,298 $162,406 $6,500 $64,439 $18,800 $6,500 $4,000 $27,895 $496,421 $80,810

$207,078 $128,128 $94,451 $28,798 $249,348
$6,500 $64,439
$5,000
$7,528 $496,421
$80,810

$104,402 $57,578 $17,175
$64,439 $6,500
$466,021 $48,894

$45,404

$268,968 $245,682

$31,300
$68,692 $125,360 $43,364 $233,996 $50,000
$193,800

$84,427
$4,210 $34,827 $125,360
$95,033
$75,000 $193,800

$48,106
$23,267 $113,324 $64,759 $75,000 $193,800

$44,221 $11,759
$349,876 $53,185

$83,425 $837,247

Requested Information on the Governor's Office for Children and Families

27

Appendix B (continued) Organizations Receiving Grants by Year
Fiscal Years 2007-2011

Grantees Upson County Council on Child Abuse Visions for Sumter, Inc. Walton County Board of Education 2 Warren County Board of Education Wellstar Health System Wellstar Health Systems (Cobb) Wellstar Health Systems (Paulding) West Georgia Health Foundation, Inc. Women Moving On Total CTFC

2007 $6,500
$192,485
$61,578 $19,000
$8,834 $8,141,029

2008
$184,611 $3,867
$19,000 $76,388 $87,413
$7,957,969

2009 $152,882
$59,000 $6,183,361

2010 $243,750
$50,000 $3,520,955

2011 $162,500
$3,993,765

Children & Youth Coordinating Council Adoptive and Foster Parent Association of Georgia All Walks of Life, Inc. (A.W.O.L.) Augusta-Richmond County Commission Bartow County Commission Be Smart! Don't Start! Ben Hill County School System Beyond The Bell, Inc. Bibb County Board of Commissioners Boys and Girls Clubs of Columbus & Phoenix City, Inc. Bryan County Board of Commissioners Calhoun County Board of Commissioners Carroll County Board of Commissioners Cherokee County Board of Commissioners City of Harlem City of Savannah 1 Coastal Empire Council Inc. Boy Scouts of America Cobb Community Collaborative Cobb County Community Service Board 1 Columbia County Board of Commissioners Communities in Schools of Albany/Dougherty County, Inc. Communities in Schools of Burke County, Inc. Communities in Schools of Laurens County Council of Juvenile Court Judges DeKalb County Government 1 Diamond in the Rough Youth Development Program, Inc. Dodge County Board of Education Douglas County Board of Commissioners Douglas H.S. Alumni Association, Inc. East Point Community Action Team, Inc.

$100,000 $50,000
$45,869 $37,500
$34,500

$50,000 $50,000 $9,754 $89,315
$122,585
$34,913

$45,869 $164,862

$37,500 $34,402 $114,010

$93,600

$50,800 $6,255 $100,000 $50,000 $27,000 $14,995
$6,255
$14,363

$50,000 $27,000
$49,664 $50,000
$37,500

$50,000 $27,000

$37,500

$325,000

$243,750

$348,315 $233,068

$37,500 $33,109 $8,001
$67,394

$74,022 $62,634 $850,000
$17,474

$62,173 $52,054 $850,000
$67,474

$55,000 $55,000 $858,250
$54,974

$84,414 $850,000 $289,528

$17,704 $27,900 $50,000 $100,000

$18,023 $65,608
$50,000 $50,000

$58,959 $60,929
$50,000

$49,339 $55,000
$37,500

$60,713

Requested Information on the Governor's Office for Children and Families

28

Appendix B (continued) Organizations Receiving Grants by Year
Fiscal Years 2007-2011

Grantees Frank Callen Boys and Girls Club, Inc. Future Foundation, Inc. GA Association for Prevention and Treatment of Substance Abuse Georgia Community Support and Solutions, Inc. Georgia Department of Juvenile Justice Georgia Department of Revenue Girls Inc. of Columbus and Phenix City Glascock County Board of Commissioners Glynn County Board of Commissioners GRN Community Services Board Gwinnett United in Drug Education, Inc. (GUIDE, Inc.) Hearts to Nourish Hope, Inc. Henry County Board of Commissioners Heritage Community Services, Inc. Hope House of Savannah, Inc. Housing Authority of Carrollton Housing Authority of the City of Tifton Houston County Board of Commissioners Jefferson County Board of Commissioners Lincoln County Board of Commissioners 1 Lowndes County Board of Commissioners Metro Atlanta Youth for Christ, Inc. MNW Boys and Girls Club of Thomas County, Inc. Morningstar Treatment Service, Inc. Newton County Board of Commissioners Next Level Community Development Center, Inc. Parents Educating Parents & Professionals, Inc. Paulding County Board of Commissioners Peace on the Move, Inc. Prevention PLUS, Inc. Pulaski County Board of Education Rabun Youth, Inc. River Road Church of Christ, Inc. Rockdale County Board of Commissioners SAGE Communications Services, Inc. St. Jude's Recovery Center, Inc. Stand Up Again Outreach, Inc. Still Standing 2000, Inc. Sumter County Board of Education The CHEM LABS of America, Inc. Thomaston-Upson School System

2007

2008

2009

2010

$4,998

$49,407 $50,517 $36,750

2011 $94,500

$50,000 $35,441 $158,157 $120,000 $21,452
$45,000 $177,985

$65,000
$46,297 $14,496
$252,490

$368,525 $85,196
$45,000 $2,000,000

$44,600 $231,252 $45,000
$806,000

$158,610 $253,855 $84,505
$871,000

$13,753 $34,830 $44,105
$27,484 $55,655 $7,266 $104,500 $48,885 $75,000 $87,376 $13,458 $32,418 $50,000 $77,524 $48,437 $50,000 $42,536 $100,000 $37,500
$8,434 $24,000 $39,500
$30,655 $49,200 $50,000
$12,495

$27,000

$142,200

$60,449 $65,461 $31,694

$148,750 $61,868 $40,000

$22,050 $10,000
$56,250

$25,165
$36,664 $356,250

$63,000 $14,111 $29,848

$94,500

$61,431 $56,130 $55,000

$37,500 $35,853 $48,640 $37,500 $42,536 $50,000

$37,500 $33,723 $113,750 $37,500 $42,536

$130,000 $55,000
$74,991

$75,000 $94,500
$74,987

$20,615 $33,750 $70,651
$39,500 $50,000 $74,439

$20,248
$59,257
$29,625 $50,000

$18,896

$94,500 $94,500

$50,000 $50,000 $44,648

$50,000 $37,500 $63,750

$37,500

Requested Information on the Governor's Office for Children and Families

29

Appendix B (continued) Organizations Receiving Grants by Year
Fiscal Years 2007-2011

Grantees Toombs County Board of Commissioners Towns County Board of Education 1 Truancy Intervention Project Georgia, Inc. Unified Government of Athens-Clarke County Visions Unlimited Community Development Systems, Inc. Walton County Board of Commissioners 1 2 Ware County Board of Commissioners Warren County Board of Commissioners Whitfield County Board of Commissioners Wholistic Stress Control Institute, Inc. Wilkes County Board of Commissioners Total CYCC

2007 $37,500
$47,510 $37,500 $3,600

2008 $37,500 $47,510

2009 $37,500
$35,632 $28,125

2010
$62,725 $76,000

2011 $47,043

$17,500 $46,400 $53,500 $53,438 $76,098 $95,748
$3,175,390

$85,350 $49,800
$53,438 $76,098 $33,712 $10,000 $3,573,667

$84,971 $359,800
$68,323 $33,712 $6,037,570

$63,000 $3,831,213

$94,500 $4,129,273

Trust Fund Commission and Coordinating Council

DeKalb County Board of Education

$55,401

Families First, Inc.

$187,298

Fulton County Board of Commissioners

$317,305

Jenkins County Family Enrichment Center, Inc.

$87,648

Prevent Child Abuse Athens 1

$320,179

Refugee Family Services, Inc.

$117,814

YMCA of Metropolitan Atlanta

$74,490

Total CTFC and CYCC

$1,160,135

$59,420 $137,298 $333,815 $49,500
$268,114 $40,395 $21,950 $910,492

$22,500
$152,339 $49,500 $272,614 $43,934
$540,887

$114,839 $37,125 $85,302
$237,266

$114,000 $80,640 $59,156
$253,796

Governor's Office for Children and Families African American Golf Foundation, Inc. Bainbridge College Berrien County Board of Education 1 Bleckley County Board of Education Care Solutions Children's Healthcare of Atlanta Choosing the Best Publishing, Inc. City of Atlanta City of Gainesville 1 City of Madison 1 City of Perry 1 City of Sandy Springs Clayton County Board of Education 1 Columbus Consolidated Government 1 Cook County Board of Education 1 Council on Alcohol and Drugs, Inc. Covenant House Georgia, Inc.

$85,000 $78,586

$59,000 $87,681
$303,578 $7,426 $39,494
$175,802 $311,296 $129,083
$55,390 $293,000 $97,584

$65,761 $64,937 $48,030 $283,407 $7,981 $23,611
$274,616
$131,850
$231,818 $76,645
$275,000
$41,542
$217,192 $204,893 $35,550

Requested Information on the Governor's Office for Children and Families

30

Appendix B (continued) Organizations Receiving Grants by Year
Fiscal Years 2007-2011

Grantees

2007

2008

2009

2010

2011

Developmental & Forensic Pediatrics

$3,600

Douglas Co. School System

$71,255

Douglas County Community Service Board 1

$324,974 $179,371 $162,436

Elaine DeCostanzo

$120,000

EMSTAR Research, Inc.

$180,000

Family Nurturing Center

$39,676

Floyd County Board of Commissioners 1

$325,000 $243,750

Friends with Jesus, Inc. - Friendship House

$34,920

Frontline Youth Communications

$87,080

Georgia Afterschool Investment Council

$70,500 $160,000

Georgia Association on Young Children

$35,000

Georgia College and State University 1

$86,435 $64,826

Georgia Dept. of Human Services, Div. of Family and

Children Services 3

$320,000

Georgia Technology Authority

$17,864

Girl's Inc. of Greater Atlanta

$94,500

Hall County Board of Commissioners 1

$94,317 $70,737

Henry County Council on Child Abuse

$6,500

Houston County Health District

$5,656

Inner Harbour, Inc.

$113,000

Jenkins County Board of Education 1

$319,691 $239,768 $159,845

Jennifer Bartle

$5,067

JI Cloud

$3,355

Juvenile Justice Fund

$161,250 $54,329

Laurens County Board of Commissioners 1

$98,325 $73,743

Lily Pad, Inc. 1

$223,273

Linkage Associates, Inc.

$2,400

MotivationN3D, LLC

$9,700 $50,260

Multi-Agency Alliance for Children 1 3

$240,000

Murray County Government 1

$309,945 $232,457

Newton County Board of Education 1

$283,447 $199,350

North Georgia Healthcare Center 1

$269,573

Office of Planning and Budget

$21,260

Pickens County Board of Commissioners 1 4

$292,450 $14,787

Porter Novelli

$74,000 $35,500

Project SAFE

$23,762

Quest for Change, Inc.

$94,500

Southside Recreation Center

$85,000 $40,000

STARS Georgia d/b/a Choosing the Best, Inc.

$114,000 $63,000

STRIVE, LLC

$15,770

Teen Pregnancy Prevention

$28,335

Tencza Designs

$16,800

Requested Information on the Governor's Office for Children and Families

31

Appendix B (continued) Organizations Receiving Grants by Year
Fiscal Years 2007-2011

Grantees The Barrocas Group The Schapiro Group The Sheltering Arms 1 The Young Adult Guidance Center Thomasville Community Resource Center 1 Troup County Board of Education 1 University of Georgia Verge, Inc. Volunteer Macon, Inc. WAIT Training Wellstar Foundation Willie M. Simpson Evangelistic Ministries, Inc. Youth Villages, Inc. GOCF Totals

2007

2008

2009

2010

2011

$35,600

$119,000 $155,978

$50,000

$399,227 $25,000

$84,660 $63,495

$325,000 $29,954 $143,355 $1,819,060

$234,420 $92,115
$6,584
$216,875 $5,026,890

$162,500 $414,183 $85,649
$94,500 $6,364,237

Grand Total

$12,476,554 $12,442,128 $14,580,878 $12,616,324 $14,741,071

Number of Grantees

148

122

99

87

94

1 These entities became the lead agency in a system of care. (As of FY 2012, the systems of care led by the Lincoln County Board of

Commissioners and the City of Gainesville were no longer in operation.) 2 The Walton County Board of Commissioners began as the lead agency in Walton County's system of care in FY 2009 but the

Walton County Board of Education became the lead agency for this system of care in FY 2010. 3 In their 1st year, MAAC's system of care funding was passed through the GA Dept. of Human Resources. 4 During fiscal year 2010, the system of care grant with the Pickens County Board of Commissioners was cancelled after one payment.

The remaining value of the original award amount was then awarded to the Pickens County Council on Child Abuse (also refered to

as Pickens Family partners).

Source: GOCF

3 2

Appendix C
Administration and Evaluation Costs for the Fiscal Year 2011 Systems of Care

Requested Information on the Governor's Office for Children and Families

Grantee Walton County Board of Education Troup County School System Douglas County Community Service Board Jenkins County Board of Education Cobb County Community Service Board Cook County Board of Education Floyd County Board of Commissioners Multi-Agency Alliance for Children (MAAC) City of Madison Murray County Government Newton County Board of Education City of Perry Pickens Family Partners City of Savannah
City of Gainesville - Hall County Community Service Center Clayton County Public School System DeKalb County Dept. of Human Services Lily Pad, Inc. North Georgia Healthcare Center Prevent Child Abuse Gordon County Prevent Child Abuse Habersham County Sheltering Arms Berrien County Board of Education Coastal Coalition for Children, Inc. Columbus Consolidated Government Cordele Housing Authority Georgia College & State University Hall County Board of Commissioners Laurens County Board of Commissioners Prevent Child Abuse Athens Thomasville Community Resource Center Towns County Board of Education Totals and Averages
Source: GOCF

Budget $325,000 $293,675 $245,777 $223,582 $280,638 $261,452 $304,688 $288,000 $167,010 $279,178 $239,220 $293,637 $240,721 $305,429

Admin Costs $143,985 $79,854 $176,914 $69,958 $159,329 $112,774 $57,839 $130,100 $73,706 $49,100 $58,405 $71,210 $37,079 $91,009

% Admin Costs 44.3% 27.2% 72.0% 31.3% 56.8% 43.1% 19.0% 45.2% 44.1% 17.6% 24.4% 24.3% 15.4% 29.8%

Eval. Costs $32,500 $26,698 $15,470 $33,150 $21,188 $23,986 $24,375 $24,000 $8,790 $23,245 $24,375 $31,200 $23,000 $32,500

% Eval. Costs 10.0% 9.1% 6.3% 14.8% 7.5% 9.2% 8.0% 8.3% 5.3% 8.3% 10.2% 10.6% 9.6% 10.6%

% Admin + Eval. Costs
54.3% 36.3% 78.3% 46.1% 64.3% 52.3% 27.0% 53.5% 49.4% 25.9% 34.6% 34.9% 25.0% 40.4%

Number of Subgrantees in FY 2011 5 1 4 1 6 4 3 4 2 1 4 3 3 2

Lead Agency also Provides Services
Y
Y Y Y Y

$274,616 $84,378 30.7% $25,964 9.5%

40.2%

2

Y

$275,000 $127,500 46.4% $27,500 10.0%

56.4%

4

Y

$272,054 $87,689 32.2% $26,000 9.6%

41.8%

4

$223,274 $100,424 45.0% $26,000 11.6%

56.6%

4

$269,573 $107,478 39.9% $26,000 9.6%

49.5%

3

Y

$268,968 $56,302 20.9% $27,120 10.1%

31.0%

1

Y

$245,682 $168,840 68.7% $23,075 9.4%

78.1%

2

$274,537 $154,415 56.2% $26,000 9.5%

65.7%

1

Y

$87,681

$0

0.0%

$0

0.0%

0.0%

1

Y

$93,144

$432

0.5%

$0

0.0%

0.5%

-

Y

$55,390

$4,980

9.0%

$0

0.0%

9.0%

1

$48,100

$3,000

6.2%

$0

0.0%

6.2%

0

Y

$86,435

$5,300

6.1%

$0

0.0%

6.1%

5

$94,317

$5,700

6.0%

$0

0.0%

6.0%

3

$98,368

$3,000

3.0%

$0

0.0%

3.0%

3

$80,410

$3,351

4.2%

$0

0.0%

4.2%

0

Y

$84,660 $28,947 34.2%

$0

0.0%

34.2%

3

$62,725

$0

0.0%

$0

0.0%

0.0%

3

$6,642,941 $2,252,998 33.9% $552,136 8.3%

42.2%

83

14

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