Genessee County FIA Audit Report 2003197

TABLE OF CONTENTSINTRODUCTION 1SCOPE 1EXECUTIVE SUMMARY 2LOCAL OFFICE RESPONSE 2FINDINGS AND RECOMMENDATIONSCentral AdministrationModified Accrual Basis Balance SheetAccounts Receivable Due from State 2-3General LedgerMonthly Financial Report 3Cash ReceiptsMail Opening 3-4Proper Recording of Negotiables 4Pending FIA-138/2362 file 4-5Safe and Controlled DocumentsItems Not Controlled 5Safe Items 5Monthly Reconciliation Not Completed Timely 5-6Reconciler Not Independent 6CIMS/ASSIST/LASR SecurityCIMS Security Agreements 6-7ASSIST Enrollment Profiles 7Security Officers Log Report (PD-180), (VB9-173), and (LR-853) 7-8LASR Security Access Request 8VB9-554 Report 8MA-010 Reconciliation Not Being Completed 9Payroll and TimekeepingReconciliation of HR332A (B) Turnaround Report 9State Emergency ReliefSupporting Documentation for Payments 9-10North DistrictIRS Information Security ProceduresKnowledge of IRS Security Procedures 10CIS/ASSIST Input/Output ControlsMA-010 Reconciliation – Supplemental Payments 11MA-010 Reconciliation – Openings and ReopeningsCIMS Status Codes 11-12ASSIST Job Types 12Direct Support ServicesVehicle Repairs 12Children’s DistrictCIMS/ASSIST Security Agreements and Enrollment ProfilesCIMS Security Agreements 13ASSIST Enrollment Profiles and ASSIST Security Agreements 13-14Violation Report (VB-163) ...