An internal audit into the management of Tusla cash allowances for foster carers in the north Dublin area found some practices to be “unsatisfactory”.
The report, obtained under Freedom of Information legislation, warned that mismanagement could potentially lead to financial losses for the child and family agency.
The audit of cash payments assessed 25 sample cases in the north Dublin area for compliance with the National Policy on Financial Payments and Allowances in Foster Care.
In one instance it revealed an overpayment of €2,170 to a foster carer due to calculation discrepancies in respite care rates.
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The audit also identified a premature disbursement of just over €5,000 in cash allowances. It was noted that approval had been granted in a particular case before the necessary documentation had been completed.
The audit, published internally last September, also identified cash allowances totalling €11,036 that were granted to foster carers without appropriate supporting documents.
The audit noted payments were increased by €100 per week in one instance “without any documentation to justify the increase”.
The audit also noted that overpayments totalling €6,320 had taken place because social workers “delayed notifying the end of placements by [between] three to 43 days”.
It said payment forms “revealed deficiencies in the approval processes for cash allowances” which included some forms that were not fully signed by authorised personnel with others “lacking authorised approval”.
The audit note said that “absence of documented approval raises the risk of unauthorised or inappropriate payments”.
It added that “incorrect rates used in calculations can lead to overpayments or underpayments, affecting the integrity and accuracy of the payment process”.
The audit also highlighted how the absence of supporting documentation “indicates weak controls and could lead to unnecessary financial outflows” as well as “potential loss of monies due to potential non recovery of overpayments”.
Among the recommendations contained in the report were more frequent policy checks on payments and allowances to those in foster care.
“Management will ensure that all cash allowances are supported by appropriate documentation prior to processing and maintain and periodically review restricted access to [systems] to prevent unauthorised modification of rates.” it said.
It also called on management to ensure forms and payment lists and schedules were “fully signed by authorised personnel prior to payment processing”.
Issues were also identified in the Sligo Leitrim/West Cavan area.
That report noted an overpayment for aftercare support for a child and the “improper recording of €1,405 in additional support payments made in April and July 2023 while some cash allowances for foster care lacked approved payment initiation forms”.
A separate review of the adequacy and completeness of Tusla’s review procedures for evaluating the effectiveness of mitigating controls for corporate risks was also carried out.
It said an “online risk register included a structure for risk notification, but it lacked clear definitions for reporting lines and notification paths, including responsible individuals”.
