Audit of Contracted Human Services, July 2018

5 |  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 Opportunities For Improvement and Management Responses The audit disclosed certain policies, procedures, and/or practices that could be improved. The  audit was neither designed nor intended to be a detailed study of every relevant system,  procedure, or transaction.  As a result of the audit, observations and recommendations   identified below are related to Standards :   (Standard 2130.A1) Adequacy and effectiveness of controls, particularly compliance  with policies and procedures and the reliability and integrity of financial and  operational information.  The Opportunities for Improvement presented in this report may not be all‐inclusive of areas  where improvement may be needed. There were three Opportunites for Improvement  identified as a result of the audit:  1. Accuracy of the payment request calculation.  2. Sufficiency of the documentation submitted in support of the payment request’s  monetary reimbursement.  3. Sufficiency of the documentation to support that payment requests were for  services provided exclusively to Sarasota County residents.  4. Contract Award Amounts