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COMMUNITY SERVICES DEPARTMENT COMMUNITY ASSISTANCE DIVISION REVIEW OF CONTRACTUAL AGREEMENTS January 2001 Prepared by: Internal Audit Division Clerk of the Circuit Court January 09, 2001 The Honorable Dick Van Der Weide, Chairman The Board of County Commissioners Seminole County, Florida 1101 East First Street Sanford, FL 32771 Dear Mr. Chairman: I am very pleased to present you with the attached audit of Community Assistance Division’s contractual agreements. Management’s responses and corrective actions have been incorporated into the final report. Based on those responses, management is responding to the conditions noted in the report. Internal Audit will conduct a follow up audit at a later date to ascertain if corrective actions taken by County management are effective. I would like to thank the men and women of the Community Assistance Division, for their cooperation and assistance throughout the course of this audit. The assistance is deeply appreciated. With warmest personal regards, I am Most cordialy, aryanne Morse Clerk of the Circuit Court Seminole County Prepared by: Internal Audit Division Clerk of the Circuit Court DISTRIBUTION LIST BOARD OF COUNTY COMMISSIONERS Mr. Carlton Henley Mr. Daryl McLain Mr. Grant Maloy Mr. Randall Morris Mr. Dick Van Der Weide COUNTY MANAGER’S OFFICE Mr. J. Kevin Grace COMMUNITY SERVICES ...

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Publié par	Ustlea
Nombre de lectures	20
Langue	English

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Prepared by:

Internal Audit Division

Clerk of the Circuit Court

COMMUNITY SERVICES DEPARTMENT

COMMUNITY ASSISTANCE DIVISION

REVIEW OF CONTRACTUAL AGREEMENTS

January 2001

Prepared by:

Internal Audit Division

Clerk of the Circuit Court

January 09, 2001

The Honorable Dick Van Der Weide,

Chairman

The Board of County Commissioners

Seminole County, Florida

1101 East First Street

Sanford, FL

32771

Dear Mr. Chairman:

I am very pleased to present you with the attached audit of Community

Assistance Division’s contractual agreements.

Management’s responses and corrective actions have been incorporated

into the final report.

Based on those responses, management is responding to

the conditions noted in the report.

Internal Audit will conduct a follow up audit at

a later date to ascertain if corrective actions taken by County management are

effective.

I would like to thank the men and women of the Community Assistance

Division, for their cooperation and assistance throughout the course of this audit.

The assistance is deeply appreciated.

With warmest personal regards, I am

Maryanne Morse

Clerk of the Circuit Court

Seminole County

Prepared by:

Internal Audit Division

Clerk of the Circuit Court

DISTRIBUTION LIST

BOARD OF COUNTY COMMISSIONERS

Mr. Carlton Henley

Mr. Daryl McLain

Mr. Grant Maloy

Mr. Randall Morris

Mr. Dick Van Der Weide

COUNTY MANAGER’S OFFICE

Mr. J. Kevin Grace

COMMUNITY SERVICES DEPARTMENT

Mr. Phillip C. Stalvey

COMMUNITY ASSISTANCE DIVISION

Mr. David E. Medley, Ph.D.

BOARD OF COUNTY COMMISSION

RECORDS

Ms. Sandy McCann

Prepared by:

Internal Audit Division

Clerk of the Circuit Court

TABLE OF CONTENTS

Transmittal letter

Introduction

Purpose...............................................................................................................1

Background.........................................................................................................1

Scope..................................................................................................................2

Overall Evaluation...............................................................................................2

Findings and Recommendations

1. Monthly billings are not always paid in accordance to the amount

requested by the agency.

Audit Recommendation..................................................................................3

Management Response.................................................................................3

2. Contractually required documentation is not always provided.

Audit Recommendation..................................................................................4

Management Response.................................................................................4

3. Review process is not documented on the monthly billings.

Audit Recommendation..................................................................................4

Management Response.................................................................................4

Prepared by:

Internal Audit Division

Clerk of the Circuit Court

SEMINOLE COUNTY

COMMUNITY SERVICES DEPARTMENT

COMMUNITY ASSISTANCE DIVISION

Review of Contractual Agreements

The Internal Audit Division of the Clerk of the Circuit Court has completed an

audit of the administration of contractual agreements between Seminole County

and various not-for-profit organizations.

Purpose

The purpose of the review was to determine if the administrative controls over

the contractual agreements are adequate and operating as intended in

compliance with applicable laws, regulations, and other Seminole County policies

and procedures.

Specifically, the purpose of the audit was to ensure that all

payments to the agencies were made in accordance with established terms,

conditions, laws, and regulations.

Background

The Community Assistance Division of the Community Services Department aids

the citizens of Seminole County by providing a variety of services.

Some of the

services available include:

•

Food purchases for recipients of public assistance and other

eligible low-income persons;

•

Financial aid to supplement the cost of child care for children of

low-income parents;

•

Personal and educational development;

•

Aid to abused children by providing all necessary services for

child abuse cases from report and investigation through

treatment and prosecution in a friendly, non-threatening

environment;

•

Shelter services for victims of domestic violence;

•

Adult outpatient and in-jail drug abuse treatment;

•

Volunteers for health, drug prevention, education, economic

development, community and legal services; and,

•

Transportation, home-delivered and congregate meals.

Prepared by:

Internal Audit Division

Clerk of the Circuit Court

Scope of Work

The scope of this audit was limited to an examination of payments to the

following agencies for the period of October 1, 1998 through March 16, 2000:

•

Boys and Girls Club of Central Florida;

•

Community Coordinated Child Care for Central Florida,

Inc.;

•

Kids House of Seminole, Inc.; Seminole Community

Volunteer Program, Inc.; Seminole County Better Living

for Seniors, Inc.;

•

Seminole County Victims Rights Coalition, Inc.;

•

Seminole Volunteer Enterprises, Inc.; and,

•

The Grove Counseling Center.

Actual payments to these agencies for the audit period were

$997,702.38.

All source documents related to these contracts

were subject to review.

Our audit coverage included:

•

Review of independent audit reports;

•

Review of contracts for fiscal years 1998-99 and 1999-00;

•

Review of County Finance records to determine if payments were

made in accordance with contractual provisions;

•

Review of reimbursement requests for compliance with terms and

conditions of the contracts;

•

Interviews of key personnel; and,

•

Other such auditing procedures considered necessary under the

circumstances.

The audit was conducted by Pat Tindel.

Prepared by:

Internal Audit Division

Clerk of the Circuit Court

Overall

Evaluation

It is our opinion that the administrative controls over the contractual agreements

are adequate and operating as intended.

Certain conditions exist, however, that

warrant management’s further attention regarding compliance with the terms of

the contract:

•

Monthly billings are not always paid in accordance to the amount

requested by the agency;

•

Contractually required documentation is not always provided; and,

•

Review process is not documented on the monthly billings.

The details of the findings and recommendations follow:

Prepared by:

Internal Audit Division

Clerk of the Circuit Court

Finding No. 1

Monthly billings are not always paid in accordance to the amount

requested by the agency.

The Boys and Girls Clubs of Central Florida submitted two monthly billings to the

County that were not paid according to the requested amount.

For example, one

request was for $9,485.06 and the division paid $10,473.53.

No explanation was

provided to explain why the monthly billing was increased by $988.47.

The other

request was for $9,620.96 and the division paid $8,130.66.

Again, no

explanation was provided to explain why the monthly billing was decreased by

$1,490.30.

Without the monthly bills annotated with an explanation as to why the

payments differed from the agency’s requested amount, Internal Audit is not able

to validate that the amounts of the changes are proper.

Recommendation

We recommend that as part of the review process, any discrepancies between

the requested amount and the approved amount be explained on the monthly

billing.

Management Response

Effective immediately incorrect invoices will be returned to the agency and an

amended invoice provided to process.

Notes will be made in an internal division

file to reflect the need to secure amended copies of invoices and reports.

Division staff will not manually correct agency invoices.

Finding No. 2

Contractually required documentation is not always provided.

Each contract issued contains seven specific reporting requirements.

One of the

reporting requirements states that a financial report of receipts and expenditures

set forth by budget category is to be submitted with the monthly reimbursement

request.

We noted that 13 of 52 (25 percent) reimbursement requests tested

either did not have receipts and expenditures reports attached or the reports that

were attached were incomplete.

Another reporting requirement is a narrative

assessment of the service organization’s progress toward accomplishing goals

and objectives for service to the county.

Eight of 52 (15 percent) reimbursement

requests tested either did not have a narrative assessment attached, or the

narrative was not considered adequate.

By not complying with the reporting

Prepared by:

Internal Audit Division

Clerk of the Circuit Court

requirements there is a risk that the county may be paying for services that were

not provided for by the organization.

Recommendation

Reimbursement requests should not be processed for payment until all the

reporting requirements are met.

Management Response

The contracts for next fiscal year will be changed to provide for original invoices

(and one copy) to be sent directly to the Community Assistance Division office.

Division staff will review the invoices for correctness, completeness, and

consistency and then forward the original (with entire backup) to finance with

authorization to process for payment.

No invoice will be processed until all

required documentation has been provided by the agency.

Invoices will indicate

that all documents have been received and will be signed off by the staff member

monitoring the grants and by the Division Manager.

Finding No. 3

Review process is not documented on the monthly billings.

Each contract issued contains specific billing and payment requirements.

One of

these requirements is to verify that the organization is providing the services for

which reimbursement is sought.

Based on our testing of 52 monthly billings,

there was no evidence on any monthly billing to document that this review was

being performed.

Based on interviews with key personnel, the monthly billings are summarized on

an agency summary report and given to the manager of community assistance

for review.

This review process is performed after the monthly billings have been

paid by County Finance.

Also, this review process is not documented on the

individual monthly billings.

By not having a procedure to document that services were actually being

provided, there is a risk of paying for services that were unauthorized.

Recommendation

Procedures should be established to document compliance with the terms of the

contract.

Prepared by:

Internal Audit Division

Clerk of the Circuit Court

Management Response

Two issues were actually discussed during the review.

One concerned the

contract language identifying the Department Director as the final review of

invoices.

The contract will be changed to identify the Division Manager, rather

than the Department Director as the final review of invoices.

The second issue

actually addressed the verification of services.

The Division has already

instituted a process to verify services.

At least one site visit to each agency

funded will be made during the course of the contract year.

This visit will include

a random review of agency files and comparison with invoices submitted.

The

compliance level will be documented in the agency file and a letter sent to the

agency to reflect the outcome of the site visit.

In addition, as mentioned above,

both the division’s contract monitor and the division manager will sign off on all

payment vouchers being forwarded to County Finance.

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