Ventura County Grand Jury • 2003-2004

Ventura County2003-Z804GrandJury FinalReport

Published: January 06, 2004 3 pages

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Findings and Recommendations 9 findings

F01

HSAdid not always reimbursethe CaliforniaEmploymentDevelopment Department(EDD) Welfare to Work(WtW) expenditures timely in a manner. This resulted in the same claim being submitted to CDSS priorto repaying EDD. The Audit Division found that concurrentclaiming, which is violation a offederal cash managementregulations, resulted from expenditures not being paid in timely a manner. Anatomyof anAudit 1 Ventura Coun2003-2004Grandlury FinalReport

No recommendations for this finding

F02

The corrective action for F-01 requires that any WtW expenditures that are later claimed to a differentfunding source have proper documentation requestingthe change and be approved by the AgencyFiscal Officer. After approval, HSAwill initiate the process to reimbursethe program where the expenditures originallyclaimed. were

No recommendations for this finding

F03

Adequate supportingdocumentation not always producedby HSAfor was WtW expenditures claimed the CEC and submitted to CDSS for on reimbursement. HSAinappropriatelyclaimed expenditures based on estimates rather than actual expenses to maximize CDSS funds that would otheiwise expire at the end ofthe fiscal year. This claim was submitted without supportingdocuments. any

No recommendations for this finding

F04

HSA now requires supporting schedules referring to actual invoices be included in the claim work papers.

No recommendations for this finding

F05

Expenditures were not always claimed on the CEC for the proper periods. Expenditures of$545,267 improperlyclaimed in June 2001 to funds were cover that would expire June 30, 2001. The $545,267 subsequentlyrepaidby was HSAand reclaimedby amendedfirst quarter ofFiscalYear2002 claim. was an

No recommendations for this finding

F06

HSAhas instituted procedures to prevent claimingofexpenditures the in wrong period. Expenditures are isolated by accountingperiod and are reconciled to the Ventura CountyFinancial Management System. In addition, the manager ofthe Budget and Claims Unit reviews the claim.

No recommendations for this finding

F07

The lack of proper monitoringoffunding allocations did not ensure their maximum use and did not preclude unnecessarycostfrom beingincurred. In WtW expenditures exceeded the allocated matchingfunds by one case, $134,546. This amount loss to the Countyin the form of was a non- reimbursable costs.

No recommendations for this finding

F08

HSA now reviews all expenditures to allocations and identifies any expenditure exceedingfundingallocations. Corrective action taken to stay is within approved allocations. Procedures have been developedto these ensure reviews.

No recommendations for this finding

F09

The time required to complete this HSA CEC audit was almost two years. This resulted from personnel changes theAudit Division and in HSA. in Conclusion C-01. Concurrent claimingresulted from expenditures notbeingpaid in timely a which is violation offederal cash managementregulations. (F-01) manner a C-02. Corrective actionhas beentakenwhich documentation. This requires proper should preclude concurrent claims from occurringin the future. (F-02) C-03. Lack ofadequate documentation allowed double claims to be submittedfor the sameexpenditures. (F-03) C-04. Supportingschedules reOerencing actual invoices should solve the double claimsproblem. (F-04) 2 Anatomyof Audit an Ventura County2003-2004GrandJury FinalReporf C-05. CIaims not submittedin the proper period required the performance of additionalwork at additional costby county employees to effect repayment. (F-05) C-06. New proceduresin effectwillpreventclaims from beingfiled in the wrongtime period. (F-06) C-07. Proper monitonngand review is necessaryso that fundingdoes not exceed allacations. (F-07) C-08. Diligent describedin the corrective actions above will prevent costs reviews from exceedingfunding allocations. (F-08) C-09. Critical functional both the Audit Division and in HSAdo not have areas in adequate back-up plans to personnel changes. (F-09) cover Recommendations

No recommendations for this finding

Conclusions 1

CL1 Page 2

C-01. Concurrent claimingresulted from expenditures notbeingpaid in timely a which is violation offederal cash managementregulations. (F-01) manner a C-02. Corrective actionhas beentakenwhich documentation. This requires proper should preclude concurrent claims from occurringin the future. (F-02) C-03. Lack ofadequate documentation allowed double claims to be submittedfor the sameexpenditures. (F-03) C-04. Supportingschedules reOerencing actual invoices should solve the double claimsproblem. (F-04) 2 Anatomyof Audit an Ventura County2003-2004GrandJury FinalReporf C-05. CIaims not submittedin the proper period required the performance of additionalwork at additional costby county employees to effect repayment. (F-05) C-06. New proceduresin effectwillpreventclaims from beingfiled in the wrongtime period. (F-06) C-07. Proper monitonngand review is necessaryso that fundingdoes not exceed allacations. (F-07) C-08. Diligent describedin the corrective actions above will prevent costs reviews from exceedingfunding allocations. (F-08) C-09. Critical functional both the Audit Division and in HSAdo not have areas in adequate back-up plans to personnel changes. (F-09) cover

Agency Responses 1

Government agencies' official responses to this report's findings and recommendations. Click on a response to see the structured breakdown.

Response from BOS

August 30, 2004 • 1 pages • 2 responses View Details ▾

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2 responses to findings and recommendations

R01

HSAshould continue to employand maintain corrective actions that were recommendedby theAudit Division.

Response: Unknown

Score: 0

Concur. The CEO should verify completion of the corrective actions and the Audit Division of the Auditor-Controller's Office should conduct a follow-up audit six months from the June 30, 2004 date that HSA reported to have implemented the corrective actions. R-02: Audit Division and HSA should develop more effective contingency plans to cover key personnel changes. Response: Concur. Contingency plans developed by HSA and the Auditor-Controller's Office to cover key personnel changes would contribute toward expediting audit completions; however other departmental operational factors, such as st...

R02

Audit Division should periodically and also enforce the corrective review actions initiated by HSA.

Response: Unknown

Score: 0

Concur. Contingency plans developed by HSA and the Auditor-Controller's Office to cover key personnel changes would contribute toward expediting audit completions; however other departmental operational factors, such as staffing resources and audit and workload priorities, may extend the time required to complete particular audits.

No Responses Found 2

Government entities assigned to respond to this report. No response documents have been linked in our database.

Ventura County Auditor-Controller Elected County Office

Ventura County Board of Supervisors Elected County Office