Orangewood Children's Home: Overstaffed and Underutilized?*

The Orangewood Children's Home has not had an operational performance audit recently. Response: Agree with finding. We agree with the finding to the extent that my office has not performed an operational performance audit of the Orangewood Children's Home. However, we have not conducted a review to see if any other organizations have performed such an audit. The only work performed by my office at Orangewood is a semi- annual, limited review of SSA revolving funds (petty cash) allocated to Orangewood. This review is limited to verifying that cash on hand plus unreimbursed receipts equals the total amount of revolving funds allocated to Orangewood. This work does not constitute an operational performance audit and such an audit is outside the scope of my office. My office does not have an operational performance audit group nor are we staffed to perform such an audit. Such an audit is an Internal Audit function and further questions regarding such work should be referred to the Internal Audit Department. Responses to Recommendations