Wayne County FIA McNichols Goddard District Audit Report 2003274

TABLE OF CONTENTSINTRODUCTION 1SCOPE 1EXECUTIVE SUMMARY 1-2DISTRICT RESPONSE 2FINDINGS AND RECOMMENDATIONSSafe and Controlled DocumentsControlled Documents Inventory and Reconciliation (FIA-4351) 2Obsolete Controlled Documents 2-3Safe Combination 3CIMS/ASSIST SecurityCIMS Security Agreements 3-4ASSIST Enrollment Profiles 4Security Officer’s Log Reports 5MA-010 Reconciliation – Supplemental Payments 5MA-010 Reconciliation – Openings 6Payment Authorization Files 6IRS Information SecurityFollow-up of IRS Information 6-7Backup Designated Staff Person 7Payroll and TimekeepingReconciliation of HR-332A Turnaround Report 7Certification of Time Before Certifier Approves 8INTRODUCTIONThe Office of Internal Audit performed an audit of McNichols/Goddard District, WayneCounty FIA for the period May 1, 2002 through August 14, 2003. The objectives of ouraudit were to determine if internal controls in place at the district office providereasonable assurance that departmental assets are safeguarded, transactions are properlyrecorded on a timely basis, and policies and procedures of the Michigan FamilyIndependence Agency (FIA) are being followed. McNichols/Goddard District had 55 fulltime equated positions (FTE's) at the time of our review. McNichols/Goddard Districtprovided assistance to an average 10,063 recipients per month during FY 2002, with totalassistance payments of $15,800,642 during that year.SCOPEOur audit ...