Wayne County Fort Wayne District Audit Report 2008084

WAYNE COUNTY DHS FORT/WAYNE DISTRICT TABLE OF CONTENTS INTRODUCTION 1 SCOPE 1 EXCUTIVE SUMARY 1 FINDINGS AND RECOMMENDATIONS Cash Receipts Daily Record and Disposition of Negotiables (DHS-61) 2 Employment Support Services Missing Documentation for Vehicle Purchase and Repair 2 State Emergency Relief Missing Case File Documentation 3 Cash Disbursements Case File Documentation Client Processing, Cash Disbursements, SER Payments, DSS Payments Improper Packeting of Case Records and Missing Workers Signatures 4 CIMS/ASSIST Security CIMS Security Agreements 5 ASSIST Security Agreements and Enrollment Profiles 6 Security Officers Log Report (PD-180) 7 Daily Officer’s Log Reports (VB9-173) 7 MA-010 Reconciliation-Case Openings/re-openings/warrant rewrites 8 Safe and Controlled Documents Monthly Inventory Reconciliation-Physical Inventory 8 Payroll Reconciliation of the Turnaround Report (HR-332B) 9 Missing Supervisors Signatures on Timesheets 9 INTRODUCTION The Office of Internal Audit performed an audit of Wayne County DHS, Fort/Wayne District for the period March 1, 2007 through May 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 ...