Macomb County DHS Audit Report 2005005

TABLE OF CONTENTSINTRODUCTION 1SCOPE 1EXECUTIVE SUMMARY 2LOCAL OFFICE RESPONSE 2FOLLOW UP REVIEW SUMMARY 2FINDINGS AND RECOMMENDATIONSCentral AdministrationModified Accrual Basis Balance SheetAccounts Receivable Due from State 2-3General LedgerCash with County Treasurer 3-4Cash ReceiptsMail Opening 4-5Field Receipts not Attached to the Official Cashiers Receipts 5Safe and Controlled DocumentsReconciler not Independent 5-6CIMS/ASSIST/LASR SecurityCIMS Security Agreements 6-7Conflicting CIMS Status and Job Duties 7-8ASSIST Enrollment Profiles and Security Agreements 8Security Officers Log Report 8-9Payroll and TimekeepingReconciliation of HR-332A(B) Turnaround Report 10Independent File for the Certified HR-332A Report 10-11Time and Attendance Certification – Improper Separation of Duties 11Procurement CardReconciliation of the Transaction Detail Report 11-12Warren DistrictSafe and Controlled DocumentsItems not Controlled 12-13Payroll and TimekeepingReconciliation of HR-332A(B) Turnaround Report 13-14Missing Time Sheet and Payroll Information 14Independent File for the Certified HR-332A Report 14-15State Emergency ReliefSupporting Documentation for Payments 15-16Payment Authorization Permanent Files 16 17Cash ReceiptsDHS-4729 not Being Used 17-18Reconciliation of the DHS-61 Log ...