Preliminary Audit Report OfficeSvcs-OBM

Internal Audit DepartmentInternal Audit Department D In Atramento  May 7, 2008 Sherri Bevan Walsh Edward J. Harshbarger Summit County Prosecutor Director 53 University Avenue Summit County CSEA th 7th floor 175 South MainSt, 5 Floor Akron, Ohio, 44308-1680 Akron, OH 44308 Dear Prosecutor Walsh and Mr. Harshbarger: Attached are the draft results of the Follow-up Audit regarding the issues that were identified in the Summit County Prosecutor’s Office: Child Support Enforcement Agency (CSEA) Preliminary Audit report dated 12/19/06. Follow up Audit Summary The primary focus of this follow up was to provide the Summit County Prosecutor’s Office: Child Support Enforcement Agency with reasonable assurance, based on the testing performed, on the adequacy of the system of management control in effect for the audit areas tested. Management controls include the processes for planning, organizing, directing, and controlling program operations, including systems for measuring, reporting, and monitoring performance. Management is responsible for establishing and maintaining effective controls that, in general, include the plan of organization, as well as methods, and procedures to ensure that goals are met. Our follow up was conducted in accordance with Government Auditing Standards issued by the Comptroller General of the United States and accordingly included such tests of records and other auditing procedures as we ...