A Special Performance Audit of the Department of Aging - Older Adult Daily Living Center Program -

` A SPECIAL PERFORMANCE AUDIT OF THE DEPARTMENT OF AGING OLDER ADULT DAILY LIVING CENTER PROGRAM OCTOBER 2009 Bureau of Departmental Audits October 1, 2009 The Honorable Edward G. Rendell Governor Commonwealth of Pennsylvania Room 225 Main Capitol Building Harrisburg, PA 17120 Dear Governor Rendell: This report contains the results of the Department of the Auditor General’s special performance audit of the Older Adult Daily Living Center Program within the Department of Aging (department) for the period of July 1, 2002 through December 31, 2007, including follow-up procedures performed and concluded as of June 25, 2009. The focus of the audit was on the duties and responsibilities of the department with regard to older adult day care. This audit was conducted pursuant to Sections 402 and 403 of the Fiscal Code and in accordance with generally accepted government auditing standards (GAGAS). The aforementioned standards, issued by the Comptroller General of the United States, 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 that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives. The department cooperated fully with our auditors ...