District – Patricia C. Bates SOCIAL Internal Control Audit .
NUOi nCEGSocial Services Agency maintains tworevolving funds in the amount of 247,750.The funds are allocated between threeaccounts: Welfare and Assistance ( 127,750),Supplies and Services ( 100,000), and FamilyDiscretionary Fund ( 20,000). During theaudit period, Social Services Agencyexpended approximately 1.3 million.We audited the Social Services Agency Revolving Fund Processand determined that internal controls are in place to ensure thatthe revolving funds are adequately safeguarded; transactionsare processed in accordance with County policy; andtransactions are properly authorized and recorded completely,accurately, and timely.However, we did identify four (4) Control Findings regarding theMileage and Other Expenses Claim for cash advance not beingsubmitted timely, the Cash Advance Request not beingcompleted properly, the Revolving Cash Fund/Cash AdvanceReimbursement form not being completed properly, and dailyfund reconciliations not being initialed and dated by thepreparer and by the supervisor to document review.AUDIT NO: 1128REPORT DATE: JUNE 26, 2012A6t hNL a r g e s tC o u n t yt h eU S ATYFor the Period December 1, 2010Through November 30, 2011Director: Dr. Peter Hughes, MBA, CPA, CIADeputy Director: Eli Littner, CPA, CIASenior Audit Manager: Alan Marcum, CPA, CIASenior Auditor: Abdul Khan, CPA, CIAROInternal Audit Department5th District – Patricia C. Bates4th District – Shawn Nelson, Vice ChairmanS u p e r v i s o r s3rd District – Bill Campbello fB o a r dO C2nd District – John M.W. Moorlach, Chairman1st District – Janet NguyenInternal Control Audit:SOCIAL SERVICES AGENCYREVOLVING FUND PROCESSRISK BASED AUDITINGGAO & IIA Peer Review Compliant – 2001, 2004, 2007, 2010American Institute of Certified Public Accountants Award to Dr. Peter Hughesas 2010 Outstanding CPA of the Year for Local GovernmentGRC (Government, Risk & Compliance) Group 2010 Award to IAD as MVP in Risk Management2009 Association of Certified Fraud Examiners’ Hubbard Award to Dr. Peter Hughesfor the Most Outstanding Article of the Year – Ethics Pays2008 Association of Local Government Auditors’ Bronze Website Award2005 Institute of Internal Auditors’ Award to IAD for Recognition ofCommitment to Professional Excellence, Quality, and Outreach
IndependenceObjectivityIntegrityGAO & IIA Peer Review Compliant - 2001, 2004, 2007, 2010Providing Facts and Perspectives CountywideRISK BASED AUDITINGDr. Peter HughesDirectorPh.D., MBA, CPA, CCEP, CITP, CIA, CFE, CFF, CGMACertified Compliance & Ethics Professional (CCEP)Certified Information Technology Professional (CITP)Certified Internal Auditor (CIA)Certified Fraud Examiner (CFE)Certified in Financial Forensics (CFF)Chartered Global Management Accountant (CGMA)E-mail:Eli LittnerDeputy Directorpeter.hughes@iad.ocgov.comCPA, CIA, CFE, CFS, CISACertified Fraud Specialist (CFS)Certified Information Systems Auditor (CISA)Michael GoodwinCPA, CIASenior Audit ManagerAlan MarcumMBA, CPA, CIA, CFESenior Audit ManagerAutumn McKinneySenior Audit ManagerCPA, CIA, CISA, CGFMCertified Government Financial Manager (CGFM)Hall of Finance & Records12 Civic Center Plaza, Room 232Santa Ana, CA 92701Phone: (714) 834-5475Fax: (714) 834-2880To access and view audit reports or obtain additional information about theOC Internal Audit Department, visit our website: www.ocgov.com/auditOC Fraud Hotline (714) 834-3608
Letter from Dr. Peter Hughes, CPATransmittal LetterAudit No.1128 June 26, 2012TO: Dr. Michael Riley, DirectorSocial Services AgencyFROM: Dr. Peter Hughes, CPA, DirectorInternal Audit DepartmentSUBJECT: Internal Control Audit: Social ServicesAgency Revolving Fund ProcessWe have completed an Internal Control Audit of the Social Services Agency Revolving Fund Process forthe period December 1, 2010 through November 30, 2011. We performed this audit in accordance withour FY 2011-12 Audit Plan and Risk Assessment approved by the Audit Oversight Committee and theBoard of Supervisors. Our final report is attached for your review.Please note we have a structured and rigorous Follow-Up Audit process in response torecommendations and suggestions made by the Audit Oversight Committee (AOC) and the Board ofSupervisors (BOS). Our first Follow-Up Audit will begin at six months from the official release of thereport. A copy of all our Follow-Up Audit reports is provided to the BOS as well as to all thoseindividuals indicated on our standard routing distribution list.The AOC and BOS expect that audit recommendations will typically be implemented within six monthsand often sooner for significant and higher risk issues. Our second Follow-Up Audit will begin at sixmonths from the release of the first Follow-Up Audit report, by which time all audit recommendations areexpected to be addressed and implemented. At the request of the AOC, we are to bring to theirattention any audit recommendations we find still not implemented or mitigated after the second FollowUp Audit. The AOC requests that such open issues appear on the agenda at their next scheduledmeeting for discussion.We have attached a Follow-Up Audit Report Form. Your department should complete this template asour audit recommendations are implemented. When we perform our first Follow-Up Audit approximatelysix months from the date of this report, we will need to obtain the completed document to facilitate ourreview.Each month I submit an Audit Status Report to the BOS where I detail any material and significantaudit findings released in reports during the prior month and the implementation status of auditrecommendations as disclosed by our Follow-Up Audits. Accordingly, the results of this audit will beincluded in a future status report to the BOS.As always, the Internal Audit Department is available to partner with your staff so that they cansuccessfully implement or mitigate difficult audit recommendations. Please feel free to call me shouldyou wish to discuss any aspect of our audit report or recommendations. Additionally, we will requestyour department complete a Customer Survey of Audit Services. You will receive the survey shortlyafter the distribution of our final report.ATTACHMENTSOther recipients of this report are listed on the OC Internal Auditor’s Report on page 4.iThe Internal Audit Department is an independent audit function reporting directly to the Orange County Board of Supervisors.
Table of ContentsInternal Control Audit:Social Services Agency Revolving Fund ProcessAudit No. 1128For the Period December 1, 2010 through November 30, 2011Transmittal LetteriOC Internal Auditor's ReportOBJECTIVES1RESULTS1BACKGROUND3SCOPE AND METHODOLOGY3Detailed Results, Findings, Recommendations and Management ResponsesFinding No. 1 – Expense Claims Not Submitted Within Five (5) Working Days –Noncompliance with CAM C-1 Cash Advances – Revolving Funds Section 2.2.1(Control Finding)5Finding No. 2 – Revolving Fund Custodian Was Not Completing the CashAdvance Request Form - Noncompliance with CAM C-1 Cash Advances –Revolving Funds Section 2.4 (Control Finding)5Finding 3 – Revolving Fund Custodian Was Not Completing the Revolving CashFund/Cash Advance Reimbursement Form - Noncompliance with CAM C-7Revolving Cash Fund Section 2.3.1 (Control Finding)6Finding 4 – Daily Fund Reconcilations Prepared on Revolving Fund WorksheetAre Not Initialed and Dated by the Preparer and by the Supervisor toDocument Review (Control Finding)6ATTACHMENT A: Report Item Classifications8ATTACHMENT B: Social Services Agency Management Responses9
OC Internal Auditor’s ReportAudit No. 1128Audit HighlightWe audited the SocialServices AgencyRevolving Fund Processand found that internalcontrols are in place toensure that revolving fundsare adequatelysafeguarded; transactionsare processed inaccordance with Countypolicy; and transactionsare properly authorizedand recorded completely,accurately, and timely.TO:Dr. Michael Riley, DirectorSocial Services AgencyFROM:Dr. Peter Hughes, CPA, DirectorInternal Audit DepartmentJune 26, 2012SUBJECT: Internal Control Audit: Social Services AgencyRevolving Fund ProcessOBJECTIVESIn accordance with our FY 2011-12 Audit Plan and Risk Assessmentapproved by the Audit Oversight Committee and the Board of Supervisors,the Internal Audit Department conducted an Internal Control Audit of theSocial Services Agency (SSA) revolving fund process. Our audit includedan evaluation of the adequacy and integrity of internal controls, testingcompliance with SSA and County policies, and evaluating processefficiency and effectiveness. Our audit was conducted in conformance withprofessional standards established by the Institute of Internal Auditors. Theobjectives of this audit were to ensure that:1. Revolving funds are adequately safeguarded.However, we did identifyfour (4) Control Findingsregarding the Mileage andOther Expenses Claim notbeing submitted timely, theCash Advance Requestnot being completedproperly, the RevolvingCash Fund/Cash AdvanceReimbursement form notbeing completed properly,and fund reconciliation notbeing initialed and datedby the preparer and by thesupervisor to documentreview.2. Revolving fund transactions are processed in accordance withapplicable County Accounting Manual (CAM) procedures.3. Revolving fund transactions are properly authorized and recordedcompletely, accurately, and timely.RESULTSObjective #1: Revolving funds are adequately safeguarded.We found that controls and processes are in place to ensure that revolvingfunds are adequately safeguarded.Objective #2: Revolving fund transactions are processed in accordancewith applicable County Accounting Manual (CAM) procedures.We found that controls and processes are in place to ensure that revolvingfund transactions are processed in accordance with applicable CAMprocedures. However, we noted four (4) Control Findings regarding theMileage and Other Expenses Claim for cash advance not being submittedtimely, the Cash Advance Request not being completed properly, theRevolving Cash Fund/Cash Advance Reimbursement form not beingcompleted properly, and daily fund reconciliations are not being initialedand dated by the preparer and by the supervisor to document review.Internal Control Audit: Social Services AgencyRevolving Fund ProcessAudit No. 1128Page 1
OC Internal Auditor’s ReportObjective #3: Revolving fund transactions are properly authorized and recorded completely,accurately, and timely.We found that controls and processes are in place to ensure that revolving fund transactionsare properly authorized and recorded completely, accurately and timely.The following Summary of Findings and Recommendations shows our findings andrecommendations for this audit. See further discussion in the Detailed Results, Findings,Recommendations and Management Responses section of this report. See Attachment A fora description of Report Item Classifications.Agreement byManagement?PageNo. inAuditReportSocial Services Agency ensureemployees are submitting aMileage and Other ExpensesClaim form within five (5) workingdays as required by CAM C-1Section 2.2.1.Concur5Revolving FundCustodian Was NotCompleting the CashAdvance RequestForm –Noncompliance withCAM C-1 CashAdvances –Revolving FundsSection 2.4.Social Services Agency ensurethe revolving fund custodianimmediately documents thereceipt of Mileage and OtherExpenses Claim forms and thereceipt and amount of repaymentof unused cash advances on theCash Advance Request form asrequired by CAM C-1 Section 2.4.Concur5,6Control FindingRevolving FundCustodian Was NotCompleting theRevolving CashFund/Cash AdvanceReimbursementClaim Form –Noncompliance withCAM C-7 RevolvingCash Fund Section2.3.1.Social Services Agency ensurethat fund reconciliation section onthe Revolving Cash Fund/CashAdvance Reimbursement Claimform is completed properly.Concur6Control FindingDaily FundReconciliations AreNot Initialed andDated by thePreparer and by theSupervisor toDocument ReviewSocial Services Agency ensurethe reconciliations are initialedand dated by the preparer todocument timeliness andresponsibility. Also, thereconciliations are reviewed,initialed, and dated by on See Attachment A1.Control FindingExpense Claims NotSubmitted WithinFive (5) WorkingDays –Noncompliance withCAM C-1 CashAdvances –Revolving FundsSection 2.2.12.Control Finding3.4.Finding DescriptionInternal Control Audit: Social Services AgencyRevolving Fund ProcessAudit No. 1128RecommendationPage 2
OC Internal Auditor’s ReportBACKGROUNDThe Orange County Social Services Agency (SSA) operates under the policy direction of theOrange County Board of Supervisors, the California Department of Social Services, and theCalifornia Department of Health Services. SSA administers Federal, State, and County socialservice programs that protect children and adults from abuse or neglect; enable the frail anddisabled to remain in their homes rather than being institutionalized; move eligible familiesfrom dependency to self-sufficiency; and provide benefits for eligible CalWORKS, FoodStamps, Refugee Cash Assistance, General Relief, and Medi-Cal recipients.SSA consists of four divisions: Adult Services and Assistance Programs (ASAP); Children andFamily Services (CFS), Family Self Sufficiency (FSS); and Administrative Services.SSA administers a total budget of 747 million in appropriations and 684 million in revenues,with a Net County Cost of 63 million. There are over 4,300 SSA employees.SSA has two (2) revolving funds totaling 247,750 for general operations. The funds areallocated between three accounts: Welfare and Assistance ( 127,750), Supplies andServices, which includes travel cash advances ( 100,000), and Family Discretionary Fund( 20,000). Welfare and Assistance and Supplies and Services accounts have both cash onhand and checking accounts, whereas Family Discretionary Fund only has a checkingaccount. SSA Accounting Services is responsible for administering, monitoring, andreplenishing the revolving funds.During the audit period, SSA incurred 1,038,561 in Welfare and Assistance expenditures, 171,701 in Supplies and Services expenditures, and 105,316 in Family Discretionary Fundexpenditures for a total of 1,315,578.SCOPE AND METHODOLOGYOur audit scope was limited to internal controls and processes over revolving funds for theperiod from December 1, 2010 through November 30, 2011. Our methodology includedinquiry, auditor observation, and examination and testing of relevant documentation.Management’s Responsibilities for Internal ControlsIn accordance with the Auditor-Controller’s County Accounting Manual section S-2 InternalControl Systems, “All County departments/agencies shall maintain effective internal controlsystems as an integral part of their management practices. This is because management hasprimary responsibility for establishing and maintaining the internal control system. All levels ofmanagement must be involved in assessing and strengthening internal controls.” Controlsystems shall be continuously evaluated (by Management) and weaknesses, when detected,must be promptly corrected. The criterion for evaluating an entity’s internal control structure isthe Committee of Sponsoring Organizations of the Treadway Commission (COSO) InternalControl – Integrated Framework. Our Internal Control Audit enhances and complements, butdoes not substitute for the Social Services Agency’s continuing emphasis on control activitiesand self-assessment of control risks.Internal Control Audit: Social Services AgencyRevolving Fund ProcessAudit No. 1128Page 3
OC Internal Auditor’s ReportInherent Limitations in Any System of Internal ControlBecause of inherent limitations in any system of internal controls, errors or irregularities maynevertheless occur and not be detected. Specific examples of limitations include, but are notlimited to, resource constraints, unintentional errors, management override, circumvention bycollusion, and poor judgment. Also, projection of any evaluation of the system to futureperiods is subject to the risks that procedures may become inadequate or the degree ofcompliance with the procedures may deteriorate because of changes in conditions.Accordingly, our audit would not necessarily disclose all weaknesses in Social ServicesAgency’s operating procedures, accounting practices, and compliance with County policy.AcknowledgmentWe appreciate the courtesy extended to us by Social Services Agency during our audit. If wecan be of further assistance, please contact me directly; or Eli Littner, Deputy Director at 8345899; or Alan Marcum, Senior Audit Manager at 834-4119.AttachmentsDistribution Pursuant to Audit Oversight Committee Procedure No. 1:Members, Board of SupervisorsMembers, Audit Oversight CommitteeThomas G. Mauk, County Executive OfficerCarol Wiseman, Director, SSA Administrative ServicesEspi Garcia, Administrative Manager III, SSA AccountingForeperson, Grand JurySusan Novak, Clerk of the Board of SupervisorsInternal Control Audit: Social Services AgencyRevolving Fund ProcessAudit No. 1128Page 4
Detailed Results, Findings, Recommendations andManagement ResponsesFinding No. 1 – Expense Claims Not Submitted Within Five (5) Working Days –Noncompliance with CAM C-1 Cash Advances – Revolving Funds Section 2.2.1 (ControlFinding)CRITERIA:CAM C-1 Section 2.2.1 – Mileage and Other Expenses Claim Form states the requestor shallfile a Mileage and Other Expenses Claim form with the custodian of the revolving fund,itemizing the actual and necessary expenses. The claim shall be submitted within five (5)working days after the completion of the event for which the advance is made.EXCEPTIONS NOTED:The Mileage and Other Expenses Claim form was not submitted within five (5) working daysafter the completion of the event for which the cash advance was made for 2 out of 4 (50%)samples tested.Recommendation No. 1We recommend that the Social Services Agency ensure employees are submitting a Mileage& Other Expenses Claim form within five (5) working days as required by CAM C-1 Section2.2.1.Social Services Agency Management Response:Concur. SSA has an established procedure for monitoring and pursuing outstanding traveladvances. Our policy is to send out the initial follow up if the Claim form is not received withinfive working days after the completion of the event for which the advance is made. This initialemail is sent to the employee, their supervisor, and a Deputy Director. A second email is sentten working days after the first and is escalated to the Division Director. SSA Accounting willcontinue to monitor all cash advances and will work within SSA’s policies and procedures toensure all Claim forms and supporting documentation are received.Finding No. 2 – Revolving Fund Custodian Was Not Completing the Cash AdvanceRequest Form - Noncompliance with CAM C-1 Cash Advances – Revolving FundsSection 2.4 (Control Finding)CRITERIA:CAM C-1 Section 2.4 – Recording the Receipt of Claim and Unused Portion of Cash Advanceby the Custodian requires that immediately upon receipt of the Mileage and Other ExpensesClaim form, the revolving fund custodian shall sign and date the Cash Advance Request form.Immediately upon receipt of any unused portion of the cash advance, the custodian shall signand date the Cash Advance Request form and post the amount of the repayment to the boxmarked “Amount of Repayment.”EXCEPTIONS NOTED:We found that upon receipt of Mileage and Other Expenses Claim form, the revolving fundcustodian did not sign and date the Cash Advance Request and post the amount of claim for 4out of 4 (100%) samples tested. Additionally, upon receipt of unused portion of the cashadvance, the revolving fund custodian did not sign and date the Cash Advance Request andpost the amount received for 2 out of 4 (50%) samples tested.Internal Control Audit: Social Services AgencyRevolving Fund ProcessAudit No. 1128Page 5
Detailed Results, Findings, Recommendations andManagement ResponsesRecommendation
District – Janet Nguyen 2 nd District – John M.W. Moorlach, Chairman 3 rd District – Bill Campbell 4 th District – Shawn Nelson, Vice Chairman 5 th District – Patricia C. Bates ORANGE COUNTY 6 th Lar g est Count y in the USA We audited the Social Services Agency Revolving Fund Process
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O C B o a r d o f S u p e r v I s o r s’ 1st District - Janet Nguyen 2nd District - John M.W. M oorlach, Vice Chairman 3rd District - Bill Campbell, Chairman 4th District - Shawn Nelson 5th District - Patricia Bates Audit Plan and Risk Assessment FY 2011-12 ORANGE COUNTY 6 th Lar g est Count y in the USA
District – Janet Nguyen 2 nd District – John M.W. Moorlach 3 rd District – Todd Spitzer 4 th District – Shawn Nelson, Chairman 5 th District – Patricia C. Bates, Vice Chair ORANGE COUNTY 6 th Largest County in the USA . GAO & IIA Peer Review Compliant - 2001, 2004, 2007, 2010, 2013
John M.W. Moorlach (Second District), Bill Campbell (Third District), Chris Norby (Fourth District), and Patricia C. Bates (Fifth District). On January 8, 2008, Supervisor John M.W. Moorlach was elected the Chairman of the Board of Supervisors; on that same date, Supervisor Patricia C. Bates was elected the Vice Chair of the Board of .
Table of Contents a. District 1 pg. 6 b. District 2 pg. 7 c. District 3 pg. 9 d. District 4 pg. 10 e. District 5 pg. 11 f. District 6 pg. 12 g. District 7 pg. 13 h. District 8 pg. 14 i. District 9 pg. 15 j. District 10 pg. 16 k. District 11 pg. 17 l. District 12 pg. 18 m. District 13 pg. 19 n. District 14 pg. 20
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