Saginaw County DHS Audit Report 2008015

SAGINAW COUNTY DHS TABLE OF CONTENTS INTRODUCTION 1 SCOPE 1 EXCUTIVE SUMARY 1 FINDINGS AND RECOMMENDATIONS Cash Receipts County Petty Cash Reconciliation 2 Cash Disbursements Proper Documentation for Payments General Ledger Cash Balance on the DHS-206A Report 3 Modified Accrual Basis Balance Sheet Accounts Receivable Due from State 3 Employment Support Services Missing Documentation for Vehicle Purchases and Repairs 4 Vehicle Repair in Excess of Cap 4 Coordination with Michigan Works Agency 5 Client Processing Assignment of Cases to FIS/Jet and ES Specialists 5 CIMS/ASSIST CIMS Security Agreements 6 MA-010 Reconciliations Performed by FIM’s with FIS Status 7 Case Openings/Reopenings/Warrant Rewrites 7 Incompatible ASSIST Job Types 8 Payroll and Timekeeping Reconciliation of HR-332A (B) Turnaround Report 8 Payroll Certification 9 Procurement Card Sales Tax Charged 9 INTRODUCTION The Office of Internal Audit performed an audit of Saginaw County DHS for the period November 6, 2006 through January 14, 2008. The objectives of our audit were to determine if internal controls in place at the local office provide reasonable assurance that departmental assets are safeguarded, transactions are properly recorded on a timely basis, and policies and procedures of the ...