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on invoices submitted in the payment process to ensure accuracy of payments. For example, the team cross checks data received from the DECAL licensing division for closed facilities to ensure payments are not made when a provider is no longer eligible. This review occurs each week for the payment process.

The Audits and Compliance Division can review the risk assessment data output on an as- needed basis. The frequency is driven by the availability of staff to begin an investigation. The Audits and Compliance Division can also assign tasks based on observations from other DECAL programs. The frequency can vary based on the receipt of referrals received. c. How the Lead Agency uses risk assessment results to inform program improvement. Describe: The Department of Early Care and Learning (DECAL) performs a Gap Analysis to assess processes that need improvement or additional mitigating controls are required. Improvements may include training staff, adding approval-levels (or authorization) levels or changing processes to further mitigate high risk areas. d. How the Lead Agency knows that the risk assessment processes utilized are effective. Describe: Green Book is the Standards for Internal Control in the Federal Government issued by the Government Accountability Office (GAO). It is a framework for designing, implementing, and evaluating internal controls. Green Book was adopted by the State of Georgia as an internal control framework for organizations receiving federal funds.

Utilizing the Green Book framework, CAPS performs activity-level risk assessments to identify, analyze, and respond to risk related to compliance, operation, and reporting objectives. Our risk assessment methodology helps us identify gaps, process improvements, and needed updates to our internal control documentation. Our assessment process analyzes qualitative risk factors related to program activities, determines likelihood of errors and program impacts. The results from our assessments allowed us to identify and document control activities that mitigated the risks and implement controls where residual risk may have resided.

For the risk assessments conducted by the Audits and Compliance Division, these results drive the assignment of our reviews and investigations. At the end of a review or investigation of a provider, an overpayment spreadsheet is created showing each instance of non-compliance and any funds owed back to the Department of Early Care and Learning (DECAL) as a result. DECAL knows that this process is effective because we can see the audit results as the reviews are completed. e. Other. Describe: 10.1.5 Processes to train about CCDF requirements and program integrity Describe the processes the Lead Agency uses to train staff of the Lead Agency and other agencies engaged in the administration of CCDF, and child care providers about program requirements and integrity. a. Describe how the Lead Agency ensures that all staff who administer the CCDF program (including through MOUs, grants, and contracts) are informed and trained regarding program requirements and integrity. i. Describe the training provided to staff members around CCDF program