2 | Audit of Contracted Human Services August 2024 Executive Summary As part of the Annual Audit Plan, the Clerk of Circuit Court and County Comptroller’s Internal Audit Department and Office of the Inspector General conducted an independent audit of Contracted Human Services. The purpose of the audit was to assess whether contract eligibility for agencies participating in the program was maintained and properly monitored and to ensure that payment requests comply with the stipulations within the contract. The audit revealed key findings that underscore areas where current controls and processes could be strengthened to ensure better compliance and oversight. Agencies often failed to notify the County in writing prior to accepting additional funding, as required, which could prevent the County from adjusting its funding obligations. Moreover, many agencies did not complete their external audits within the stipulated 150-day period after the fiscal year. Issues were also identified in the accuracy and completeness of the Community Success Factor (CSF) reports regarding alternate funding. Additionally, deficiencies were identified in the timely submission of required reports and inadequate documentation for reimbursement payments. Furthermore, there were inconsistencies in the Annual Monitoring Reports, including discrepancies in insurance requirements and failures to verify and document residency status for reimbursements. During the course of the audit, opportunities to implement strategies to improve the timeliness of report submissions and more clearly identify the submission of data and statistics to the contracts agreed upon between the County and the agencies were discussed. These findings highlight areas where the current controls and processes could be improved to ensure better compliance and oversight.
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