Child Care Providers and Clients Audit Report 2007120r

TABLE OF CONTENTS INTRODUCTION 1 SCOPE 1 EXCUTIVE SUMARY 2 AGENCY RESPONSE 3 FINDINGS AND RECOMMENDATIONS Child Care Provider Training 3-4 Child Care Provider Attendance Record Monitoring 4-5 Client Monitoring 5-6 INTRODUCTION The DHS Office of Internal Audit (OIA) performed a limited scope audit of the child care providers and clients who received child care services. The objectives of our audit were: 1. To determine if the providers had attendance records that met the requirements detailed on page 4 of the Provider Handbook and Reporting Instructions for Child Care Providers. 2. To determine if the clients had documentation of hours worked for the hours their children were in subsidized care. This audit was limited in scope and nature and, therefore, was not conducted in accordance with all Standards for the Professional Practice of Internal Auditing issued by the Institute of Internal Auditors. SCOPE The scope of our audit included obtaining and reviewing appropriate records and documents, as we considered necessary to satisfy our objectives. The audit was performed primarily between March 21, 2007 and December 10, 2007. For objective one, we obtained relative home and day care aide provider payment records during the pay periods from October 1, 2006 through August 4, 2007. We sampled 2,005 providers and reviewed the supporting time and ...