Audit of Contracted Human Services, July 2018

3 |  A u d i t o f C o n t r a c t e d H u m a n S e r v i c e s  J u l y 2 0 1 8 Background and ObjectiveS The Clerk of the Circuit Court and County Comptroller’s  Internal Audit Department and Office of  the Inspector General has completed an audit of Contracted Human Services. The audit was  planned and conducted in conformance with the  International Standards for the Professional  Practice of Internal Auditing (Standards) . Those standards require that we plan and perform the  audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings  and conclusions based on our audit objectives. We believe the evidence obtained provides a  reasonable basis for our findings and conclusions based on our audit objectives.   The purpose of the audit was to review compliance with the eligibility requirements within the  Contracted Human Services contract as well as the reimbursement payment requirements.  Background  Sarasota County Health and Human Services’ mission is to facilitate partnerships, set priorities,  leverage community resources, establish coordinating structures and secure funding sources to  create integrated human services delivery systems that meet the needs of the citizens. One of  these programs, Contracted Human Services, provides funding to nonprofit entities providing  services that are critical and strategically effective to the well‐being of the community.   Each year Health and Human Services accepts applications from various nonprofit agencies.  These agencies undergo a review process to determine the merits of each organization. The  Contracted Human Services advisory council recommends allocations of the funding to  subsidize services that are: identified as being most essential or valuable to the well‐being of  the community and prioritized as being most critical or strategically effective to the welfare of  the community.  Each agency submits an application for review with Contracted Human Services and must meet  certain minimum standards of eligibility such as:   Be recognized by the Internal Revenue Service as a 501(c)3;   Have a substantial local presence and programming in Sarasota County;   Be able to demonstrate and document community programming and activities for the  prior calendar year;   Have independently audited financial statements;