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Home My WebLink About841102.tiff 1,114. Swireettimft `• "'r DEPARTMENT OF SOCIAL SERVICES �8 T• RICHARD D.LAMM 1575 SHERMAN STREET GOVERNOR DENVER. COLORADO 80203 GEORGE S. GOLDSTEIN, Executive Directorctor October 19, 1984 ' I 0CT 261984 Mr. Eugene McKenna, Director i Weld County Department of QREELEY. COLO. Social Services P.O. Box A Greeley, CO 80631 Dear Mr. McKenna: Please find attached the Fiscal Audit Report for the period January 1 , 1983, through December 31 , 1983. Please review and prepare a Corrective Action Plan addressing the non—compliance issues identified by manual citation on the prescribed form attached to the report. Your Corrective Action Plan is to be submitted to the State Department of Social Services, Bureau of Local Operations, Attention: Ilene Bryce, 1575 Sherman Street, Room 423, Denver, CO 80203, by November 19, 1984. Thank you for your cooperation in this matter. S'ncerely, 51- Mrs. Betty Su DeGabain Social Services Field Administrator Division of Field Administration ib cc: Weld County Commissioners Mr. Kaylon Roberts 54((( x> 841102 WELD COUNTY DEPARTMENT OF SOCIAL SERVICES REPORT OF AUDIT JANUARY 1, 1983 THROUGH DECEMBER 31, 1983 C-85-9 Colorado Department of Social Services /G. Dougl/as'Mackey, Chief Field Audit Section August 29, 1984 1 I ia)I C i 1- I cal i 1-1 i 1 ' I I R up ii I. 1 •a U -t. i1 H ' ' p C 9 , . E S g I C 0. H I 1 �j. LI' VI O ' a I 70 W O I k+ i rw H 40I I I o C G < I.4 w C a P.41 i U C N 44 ti..0 . a ' m 7 rx v o o 0 CO I C Z u Ct C ++ rl N re O m a+ L W al CO 4.4 ml 00 r•. a I v, CO CO J 00) C E el Z C W U 1"'' "Cl C 7 U CO C E • it 3 < < a1 .rroi U CU hi P. 3 G 0s H 8 w r-a r•7 O V N G .CC G CU 0C 00 to v VII a+ C al N u +i o C o 3 E 'o el -C V , E W IL 04 d C W CO a 0. S+ p 0 'd 1.13 a) O' ,y ,-4 '7 . al '-I JJ N 7 D N N Q CO C0M O I ro u ro .61 I00 C al M E N yi 1 a L) C ,..i,..i7 +I ,--i-i co o. E p U ,C E > a 0 EO m u C1 v 2 i r i C O d j p. E.:''" < N WELD COUNTY DEPARTMENT OF SOCIAL SERVICES TABLE OF CONTENTS Page Audit Report A - B Schedule A Balance Sheet 1 Schedule B Statement of Change in Fund Balance for the Year ending December 1983 2 Schedule C Statement of Estimated and Actual Revenue for the Year Ending December 31, 1983 3 Schedule D Statement of Appropriations and Actual Expenditures for the Year Ending December 31, 1983 4 Schedule E Schedule of Due To/From the State Accounts December 1983 5 - 6 Notes to Financial Statements 7 - 8 WELD COUNTY DEPARTMENT OF SOCIAL SERVICES JANUARY 1, 1983 THROUGH DECEMBER 31, 1983 AUDIT REPORT Scope and Period of Audit The Colorado Department of Social Services, Field Audits, performed an audit of Weld County Department of Social Services for the period January 1, 1983 through December 31, 1983. The purpose of the audit was to verify that the financial transactions were in accordance with State Department Rules and Regulations and that the records reflecting the cash and fund balances were materially correct. This report is based on the records and information provided us during the course of the audit. Accounting System The county department maintains an excellent manual accounting system. Journals and ledgers are satisfactory with good detail in the vast majority of entries. Some general journal entries do not have complete explanation detail, but can be identified and explained by appropriate department staff. Ledger amounts reflect- ing the amounts due to or from the state by program are materially in agreement with state documentation. Reporting of expenditures, refunds and cancelled warrants to the state is very good. The county department computer processing is a part of the county government com- puter system. Payroll and warrant preparation is generally acceptable from the system. In 1983, a number of procedure revisions were noted, which in effect, caused additional effort on the part of county department business staff, and a continuation of the loss of cash reconciliations at month or year end. Outstand- ing warrant lists at month-end are attempted by the department but are not regarded as valid as they do not reconcile the treasurer's balance to the department balance. An attempt to develop a cash balance is now being undertaken at the department. A significant additional process required in the county department concerns the administrative salary disbursement procedure. The county department does not issue the salary payroll. The county government entity disburses and redeems the personal service payroll. The Social Services Fund does not directly redeem the warrants. The transaction from the Social Services Fund is handled by an inter-fund transfer from the fund which is noted on the treasurer' s report. The reconciliation of this amount is a difficult procedure at best and when in various months in 1983, the county entity did not transfer out each month's personal service expense until the following month, the process becomes very cumbersome. Outstanding warrant lists do not reflect these disbursements at this time. The county department, under the mandate of the county government entity, continues the employee salary payroll procedure initiated in early 1981, whereby employees are paid once a month at month-end, for the period starting the 16th of the previous month to the 15th of the current month. The county department business staff has, A Weld County Department of Social Services January 1, 1983 through December 31, 1983 Audit Report - Cont'd of necessity, additional procedures to reconcile this process as it relates to reporting transactions to the state for reimbursement. A "loan" process to employees was used as this system was initiated in 1981, which also is recorded and revised as employees who were members of the department staff in March 1981, are terminated. Miscellaneous Receipts The county department maintains a good miscellaneous receipt procedure. Machine processing is being used where possible. Reporting of refunds is satisfactory. Petty Cash/Imprest Funds A $100.00 petty cash fund is controlled by the business office staff. An imprest fund of $4,000.00 also is maintained at the business office. Both are maintained satisfactorily. An additional $50.00 is used for accounts receivable transactions. It is recon- ciled twice weekly. Trust Accounts One trust account is maintained by the department. Interest earnings comprised the transactions for 1983. Additional Comments No change in office space occurred during 1983. The county did purchase the building in early 1984. Documentation used by the department for medicaid transportation, and the service categories is satisfactory. County department staff actually calculate vendor payments based on documents submitted by the providers of service. Closing entries for 1983 included the posting of the outstanding warrant list, as determined, as an increase in department cash and as an accounts payable. These entries are not required by Volume V citation. B Schedule A WELD COUNTY DEPARTMENT OF SOCIAL SERVICES BALANCE SHEET SOCIAL SERVICES FUND DECEMBER 31, 1983 ASSETS Cash (Note 1) $1,188,792.38 Petty Cash/Imprest Fund 4,150.00 Trust Accounts 173.92 Accounts Receivable Recipients (Note 2) $ 2,701,909.00 Other (Note 3) 1,629.91 2,703,538.51 Fixed Assets 81,191.17 Total Assets $3,977,845.98 LIABILITIES AND FUND BALANCE Due To The State ' (Schedule E) $ 861,782.57 Accounts Payable (Note 4) 44,317.79 Payments In-Arrears: (Contra Account to Receivable) (Note 2) 2,701,909.00 Reserve For: Trust Accounts $ 173.92 Fixed Assets 81,191.17 81,365.09 Suspense (Note 5) 6,357.50 Fund Balance 282,114.03 Total Liabilities and Fund Balance S3,977,845.98 1 Schedule B WELD COUNTY DEPARTMENT OF SOCIAL SERVICES STATEMENT OF CHANGE IN FUND BALANCE FOR THE YEAR ENDING DECEMBER 31, 1983 Fund Balance, January 1, 1983 $ 278,440.09 Revenues: County Revenue (Actual) Schedule C $ 2,076,700.51 State Revenue (Earned) Schedule C $10,240,175.°8 State Revenue (Anticipated) Sch. C 17,764.87 10,257,940.75 Total Revenue $12,334,641.26 Expenditures (12,330,967.32) 3,673.94 Fund Balance, December 31, 1983 $ 282,114.03 • Schedule C WELD COUNTY DEPARTMENT OF SOCIAL SERVICES STATEMENT OF ESTIMATED AND ACTUAL REVENUE FOR THE YEAR ENDING DECEMBER 31, 1983 (Over) Estimated Actual Under Revenue Revenue Estimate Revenue - County (Actual) Current Property Tax $1,938,586.00 $1,926,354.33 $ 12,231.67 Specific Ownership Tax 145,000.00 140,562.53 4,437.47 Delinquent Tax/Penalties/Interest -0- 7,896.71 ( 7,896.71) Prior Year Tax -0- 1,286.94 ( 1,886.94) Total County Revenue $2,083,586.00 $2,076,700.51 $ 6,885.49 Revenue - State (Earned) Administration (Note 6) 51,924,426.00 $1,867,314.12 $ 57,111.88 IV-D Administration (Note 6) 183,400.00 179,628.39 3,771.61 Aid To Families/Dep. Children 3,776,000.00 3,800,427.67 ( 24,427.67) Aid To The Blind 6,000.00 4,681.03 1,318.97 Aid To The Needy Disabled 315,200.00 327,144.69 ( 11,944.69) Day Care 236,000.00 241,864.46 ( 5,864.46) Foster Care (Note 7) 832,800.00 829,162.03 3,637.97 Old Age Pension 1,970,000.00 1,800,924.76 169,075.24 Medicaid Transportation 11,000.00 15,516.42 ( 4,516.42) LEAP (Note 6) 1,371,800.00 1,159,072.62 212,727.38 Refugee Assistance 32,000.00 10,048.56 21,951.44 FEMA -0- 22,156.00 ( 22,156.00) Total State Revenue $10,658,626.00 $10,257,940.75 $ 400,685.25 Total Revenue $12,742,212.00 $12,334,641.26 $ 407,570.74 3 Schedule D WELD COUNTY DEPARTMENT OF SOCIAL SERVICES STATEMENT OF APPROPRIATIONS AND ACTUAL EXPENDITURES FOR THE YEAR ENDING DECEMBER 31, 1983 (Over) Actual Net Under Appropriations Expenditures Budget Administration (Note 8) $2,528,912.00 $2,453,672.75 $ 75,239.25 IV-D Administration (Note 8) 262,000.00 257,336.44 4,663.56 Aid To Families/Dep. Children 4,720,000.00 4,762,178.01 ( 42,178.01) Aid to The Blind 7,500.00 5,851.29 1,648.71 Aid To The Needy Disabled 394,000.00 408,930.86 ( 14,930.86) Day Care 295,000.00 302,376.10 ( 7,376.10) Foster Care (Note 7) 1,041,000.00 1,036,201.36 4,798.64 Old Age Pension 1,970,000.00 1,800,924.76 169,075.24 Medicaid Transportation 11,000.00 15,530.62 ( 4,530.62) LEAP (Note 8) 1,371,800.00 1,161,414.71 210,385.29 General. Assistance 109,000.00 94,345.86 14,654.14 Refugee Assistance 32,000.00 10,048.56 21,951.44 FEMA -0_ 22,156.00 ( 22,156.00) Total Expenditures $12,742,212.00 $12,330,967. 32 $ 411,244.68 4 Schedule E WELD COUNTY DEPARTMENT OF SOCIAL SERVICES SCHEDULE OF DUE (TO) FROM STATE ACCOUNTS DECEMBER 31, 1983 Administration Prior Year Budgeted Expenditures Adjustment $( 9,532. 17) Budget Expenditures: July through December 31, 1983 Advance Adjust. $( 40,431.08) Non-Budgeted Expenditures: November 1983, Earned Revenue $ 6,133.31 December 1983, Earned Revenue 6,793.51 12,926.82 Food Stamp Over Issues ( 93.45) $( 37,129.88) IV-D Administration November 1983, Advance Adjustment S( 965.13) December 1983, Advance Adjustment ( 209.48) IRS Charge ( 970.20) ( 2,144.81) Aid To Families/Dep. Children November 1983, Advance Adjustment $( 16,107.76) December 1983, Advance Adjustment ( 4,443.98) January 1983, Advance, Received in December ( 328,000.00) ( 348,551.74) AFDC - Foster Care November 1983, Advance Adjustment $ 4,754.28 December 1983, Advance Adjustment 1,266.93 6,021.81 Aid To The Blind November 1983, Advance Adjustment S 130.40 December 1983, Advance Adjustment 370.40 500.80 Aid To The Needy Disabled November 1983, Advance Adjustment S( 1,692.63) December 1983, Advance Adjustment 3,660.00 1,967. 37 Aid To The Blind Treatment Prior Over-Advance $( 1,357. 20) November 1983, Advance Adjustment ( 2,709. 26) ( 4,066.46) Day Care November 1983, Advance Adjustment S( 6,630. 72) December 1983, Advance Adjustemnt 2, 783.22 ( 3,847.50) S Schedule F - Cont'd WELD COUNTY DEPARTMENT OF SOCIAL SERVICES SCHEDULE OF DUE (TO) FROM STATE ACCOUNTS DECEMBER 31, 1983 Foster Care November 1983, Advance Adjustment S( 3,015. 38) December 1983, Advance Adjustment 2,097.39 S( 5,917.99) Old Age Pension November 1983, Advance Adjustment S 1,143.00 December 1983, Advance Adjustment ( 6,659.50) ( 5,516.50) Medicaid Transportation November 1983, Advance Adjustment $ 279.30 December 1983, Advance Adjustment 149.60 428.90 LEAP LEAP I: Program Ending Sept. 30, 1981 S( 91,485.05) LEAP II: Program Ending Sept. 30, 1982 ( 47,104.67) LEAP III: Program Ending Sept. 30, 1983 ( 78,598.38) LEAP IV: Program Ending December 31, 1983 Advances $( 310,632.00) Earned Revenue 50,413.65 ( 260,218.35) ( 477,406.45) Alternate Care November 1983 S 8,924.83 December 1983 6,432.87 15,357.70 Colorado Refugee Services Program Prior Advance Adjustments: Sept. /Oct. 1983 ( 1,540.44) Jobs Bill Advance of November 1983 ( 17,702.25) Anticipated Revenue From Account Payables: LEAP $ 20.01 IV-D 3,508. 11 Regular Admin. 14,236.75 17,764.87 Total Due To The State-December 31, 1983 S( 861,782.57) 6 NOTES TO FINANCIAL STATEMENTS 1. Cash: a. Social Service Fund S1,183,275.88 Old Age Pension 5,516.50 S1,188,792. 38 Reflects Treasurer' s Adjusted Balance of January 1, 1983 for Social Service Fund 2. Account Receivables: Recipients Old Age Pension $ 77,244.00 Child Support 2,188,563.00 All Other Assistance Programs 354,079.00 Food Stamps 82,023.00 2,701,909.00 3. Account Receivables: Other Recovery of Forged Warrant $ 408.00 Due From Housing Authority 1,180.60 Due From Veterans Office 41.31 1,629.91 4. Accounts Payable: Due IV-D Clients $ 3,111.13 Administrative Expenditures of 1983, not reported until 1984 41,206.66 44,317.79 5. Suspense Foster Care Refunds of December 1983, not reported until January 1984, $7,946.87 X 80% Reimbursement. 6,357.50 6. Administration: IV-D Administration: LEAP Actual Revenue Amounts Administration Earned Revenue $1,853,077.37 Anticipated Earned Revenue 14,236.75 1,867,314.12 7 NOTES TO FINANCIAL STATEMENTS - Cont'd IV-D Administration Earned Revenue $ 176,120.28 Anticipated Earned Revenue 3,508.11 $ 179,628.39 LEAP Earned Revenue $1,159,052.61 Anticipated Earned Revenue 20.01 1,159,072.62 7. Foster Care: Amount shown includes Foster Care, PAC, and AFDC-FC programs. 8. Administration: IV-D Administration: LEAP Amounts in Actual Net Expenditure include payables of: • . $36,175.07 Administration 5,011.58 IV-D Administration 20.01 LEAP 8 Hello