Kent County DHS Audit Report-2004280

TABLE OF CONTENTSINTRODUCTION 1SCOPE 1EXECUTIVE SUMMARY 2LOCAL OFFICE RESPONSE 2FINDINGS AND RECOMMENDATIONSCash ReceiptsReceipts Issued for Warrants Returned to the Business Office 2Recording Returned Local Office Checks on the Mail Logs 2-3Review of Funds not Deposited 3Cash DisbursementsSupporting Documentation for Local Office Payments 4-5Authorization/Invoice (DHS-849) File for Locally Issued Payments5Cancellation of Payment Documents 5-6Reconciliation of the Check Register and Sign-O-Meter Record 6Input of worker Load # for Disbursements Data on LASR 6-7General LedgerCash Reserve Certification 7-8Modified Accrual Basis Balance Sheet 8Safe and Controlled DocumentsControlled Document Control and Physical Inventory 8State Emergency ReliefSupporting Documentation for Payments 9-10Direct Support ServicesSupporting Documentation for Direct Support Services Payments 10-11Documenting Client Eligibility for Vehicle Repairs and Insurance 11Client Processing 12CIMS/ASSIST/LASRCIMS and ASSIST Enrollment Profile/Security Agreements 12-13Inconsistent CIMS Status and ASSIST Job Types for Staff 13-14LASR Security Request (DHS-84) 14Reconciliation of CIMS and ASSIST Security Officer Log Reports 14-15Reconciliation of the LASR Security Officer Log Report (LR853) 15Children’s Protective Services 15Payroll and TimekeepingPayroll Certification ...