Agencies of the Secretary of Health and Human Resources
Virginia Auditor of Public Accounts
June 30, 2009.

In fiscal 2007, we made Social Services’ management aware of the lack of controls surrounding its accounting processes when it improperly transferred $28 million out of the Child Support Fund. And then in 2008, after their fiscal staff found $89 million in cash balances in question, we recommended they develop procedures going forward to prevent future errors. While Social Services has established detailed procedures and timelines for specific adjustments we tested in the prior year, they have not applied this same standard to the rest of their normal adjustments.

This year, we found adjustments with little to no supporting documentation. For some of these transactions management was able to research and provide proper support. However, there were other adjustments in which management indicated that they needed to move money and that the transfer of was allowable, but management did not provide adequate support for the specific amounts involved. In addition we found cases with inadequate supporting documentation where individuals entering the adjustments could not explain their adjustments and indicated that their supervisor, who is also the person approving the adjustment, directed them to make the entry.

Agencies of the Secretary of Health and Human Resources, VA Auditor of Public Accounts, June 2009. PDF

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