Oceana Mason County DHS Audit Report-2005050

TABLE OF CONTENTSINTRODUCTION 1SCOPE 1EXECUTIVE SUMMARY 2LOCAL OFFICE RESPONSE 2FINDINGS AND RECOMMENDATIONSCash ReceiptsReview of the Record and Disposition of Warrants (DHS-61) 2-3Official Cashiers Receipts for Warrants Returned to the Local Office 3Disposition of Returned Local Office Checks 3Cash DisbursementsCancellation of Payment Documents 4Completion of the Sign-O-Meter Record 4-5Missing Case Record Documentation 5General LedgerMissing Cash Reserve File Documentation 5-6Modified Accrual Basis Balance Sheet 6Safe and Controlled Documents 6State Emergency ReliefAuthorizing Signatures on SER Payment Authorizations 6-7Resolving Reconciliation Differences on the ES440 Report 7-8Direct Support ServicesSupporting Documentation for Direct Support Services (DSS) Payments 8Client Eligibility for Direct Support Services (DSS) Payments 9Client Processing 9CIMS/ASSIST/LASRCIMS/ASSIST Enrollment Profile/Security Agreements and Job Types 9-10Transaction Control Listing (MA-010) Review 10-11Offsite Storage of Backup Tapes 11Review of the ASSIST Security Violation Report (VB9-163) 11-12Children’s Protective Services 12Payroll and Timekeeping 12Procurement Card 122INTRODUCTIONThe Office of Internal Audit performed an audit of Oceana/Mason County DHS for theperiod January 1, 2004 through February 1, 2005. The objective of our audit was todetermine if ...