Ogemaw Roscommon County DHS Audit Report 2005063

TABLE OF CONTENTSINTRODUCTION 1SCOPE 1EXECUTIVE SUMMARY 1-2LOCAL OFFICE RESPONSE 2FINDINGS AND RECOMMENDATIONSOGEMAW COUNTY DHSCash ReceiptsMail Opening 2Open Items on DHS-61 3Checks Retained for more than 10 days 3Safe and Controlled DocumentsPhysical Inventory of Controlled Documents 3-4CIMS/ASSIST SECURITYCIMS Security Agreements 4ASSIST Enrollment Profiles and Security Agreements 4-5Incompatible Job Types 5Reconciliation of the MA-010 Report-Reconciler Not Independent 5-6MA-010 Report-Supplemental Payments 6Back Up Tapes 6Payroll and TimekeepingMissing Payroll Information 7Direct Support ServicesMissing Documentation 7ROSCOMMON COUNTY DHSCash ReceiptsOpen Items on DHS-61 8Safe and Controlled DocumentsPhysical Inventory of Controlled Documents 8CIMS/ASSIST/LASR SECURITYConflicting CIMS Status and Job Duties 9ASSIST Enrollment Profiles 9LASR Security Access Request 10Incompatible Job Types 10Reconciliation of the MA-010 Report-Reconciler not Independent 10-11MA-010 Report-Supplemental Payments 11Back Up Tapes 11State Emergency ReliefSupporting Documentation for Payments 12Direct Support ServicesMissing Documentation 12-132INTRODUCTIONThe Office of Internal Audit performed an audit of Ogemaw/Roscommon County DHSfor the period March 1, 2004 through March 31, 2005. The objectives of our audit wereto determine if internal controls in place at ...