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Home My WebLink About931327.tiff STATE OF COLORADO of DEPARTMENT OF SOCIAL SERVICES OAet, 157 Metm,Street Fx Denver,C 802))o -1]14 OI phone[3O4141866 D06-5]00 -P'1, x,�♦TDDrAx{4031866 4214 -- - Roy Romer Governor Karen Beye Executive Director August 2, 1993 Judy Griego, Director Weld County Department of Social Services P.O. Box A Greeley, CO 80631 Dear Ms. Griego: Please refer to my letter of July 13, 1993, attaching the preliminary report of the Financial Compliance Review for the period January 1, 1990 through December 21, 1992. Because you identified no factual corrections to be made by July 29, 1993, the preliminary report becomes the final report. Please review and prepare a Corrective Action Plan addressing the non-compliance issues identified by manual citation on the "SUMMARY OF COMPLIANCE ISSUES" Form. If there is not enough room on the form, please indicate "See Attached" in the appropriate column and attach to the form. Your Corrective Action Plan is to be submitted to the State Department, Direct Services Management, 1575 Sherman Street, Denver, CO 80203-1714, Attention: Ilene Bryce, by September 2, 1993. If you have questions regarding this report, please contact G. Douglas Mackey at (303) 866-5178. Thank you for your cooperation. S ' ce� Ilene Bryce Corrective Action Coordinator Attachment cc: Weld County Commissioners John P. Daurio Patrick C. Horton G. Douglas Mackey Kaylon Roberts Olt \G\72931327 WELD COUNTY DEPARTMENT OF SOCIAL SERVICES FINANCIAL COMPLIANCE REVIEW SOCIAL SERVICES FUND JANUARY 1, 1990 THROUGH DECEMBER 31, 1992 C-93-11 Colorado Department of Social Services G. Dougla Mackey, Director Division of Field Audits March 23 , 1993 WELD COUNTY DEPARTMENT OF SOCIAL SERVICES SUMMARY OF REVIEW ADJUSTMENTS JANUARY 1, 1990 THROUGH DECEMBER 31, 1992 Expenditure Earned Revenue Housing Authority Refund $ 9 , 477 . 17 $ 3 , 878 . 85 OAP Burial Refund 265 . 45 265.45 CW-FC Refunds 16, 132 . 89 12 ,906. 31 IV-E FC Refunds 4 , 003 .22 3 , 202 . 58 Administrative Payroll 17, 657 . 30 11, 622 . 71 Reimbursed Twice IV-E Payroll 621. 00 496. 80 AND Refunds 6, 162 . 00 4 , 929 . 60 Travel ($.25 to $. 20) 22 , 469. 08 17 , 975 . 26 Cost Allocation & Direct 99, 054 . 00 34 , 668 .90 FY 91 CW-FC Parental Fee Base 18 , 874 . 00 15, 099 . 20 TOTALS $194 ,716. 11 $105 , 045. 66 NOTE: IV-D Incentives not $440, 947 . 45 $440 , 947 . 45 deposited into WCDSS fund (amount added to fund balance) . 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I .n '� V' 1 m ro-.i • to • ,., H Cr • 0 W C N o 1 o co Mr) • W in d, 0 3 ft 1J .I .D O) .-in 1 •ti .1 Cn '� N N >; ..1 • N • to. oHI • .n • ri O N (0 N .-I to • V) N H 04 •N N 0 U > Z w w a o 0 N. - , N N C In ♦O HI (N W W Z• -'I N .i .i .i o F H O rC .7 n WELD COUNTY DEPARTMENT OF SOCIAL SERVICES TABLE OF CONTENTS Page Financial Compliance Review Report 1-11 Balance Sheet, December 31, 1992 12 Notes to Financial Compliance Review 13-14 Schedule of Due (To) /From State Accounts 15-18 Review Adjustments 19-31 WELD COUNTY DEPARTMENT OF SOCIAL SERVICES FINANCIAL COMPLIANCE REVIEW REPORT SCOPE AND PERIOD OF REVIEW The Colorado State Department of Social Services (CSDSS) , Division of Field Audits, performed a financial compliance review of the Weld County Department of Social Services (WCDSS) for the period January 1, 1990 through December 31, 1992 . The purpose of the review was to verify that the financial transactions were in compliance with State Department Rules and Regulations and that the records reflecting the cash and fund balances were materially accurate. This report is based on records and information provided us during the course of the review. BUDGETS AND BOARD MEETINGS The objective of reviewing the budgets and board minutes is to determine if the Social Services Board is following applicable laws and regulations pertaining to budgetary laws and is monitoring the department activities, for example, expenditure authorization, contract awards, etc. Some significant changes in policy from prior years noted in the 1993 Weld County budget document include: 1. The Board exercised the option under Amendment One or the Taxpayer's Bill of Rights (TABOR) to turn back to the State Department over the next 3 years the Social Services Programs; 2. Amendment One (TABOR) contingency amount of $1,119 ,992 was set aside to provide flexibility to cope with TABOR; 3 . Emergency Reserve Fund of $800, 000 was established in accordance with Amendment One (TABOR) requirements. The terms and dollar amounts of several contracts as approved by the Board during the audit period were agreed to contracts actually on file in the WCDSS Business Office. No exceptions were noted. ACCOUNTING SYSTEM WCDSS uses a county wide automated accounting system. This accounting system is posted by many general journal entries. There are cash receipts and cash disbursements spreadsheets maintained. However, the totals of these spreadsheets are not posted to the general ledger. Recommendation #1: Utilize the cash receipts and cash disbursement spreadsheets as a posting source. Volume V, 5. 902 . 11 "Cash Reconciliation of the Social Service Fund. " -1- WELD COUNTY DEPARTMENT OF SOCIAL SERVICES FINANCIAL COMPLIANCE REVIEW REPORT (Continued) Signed Day Care (Child Care) and Foster Care warrants appear to be routinely returned to the originator of the disbursement before they are mailed, which is not a good internal control procedure. Recommendation #2: Do not allow originators of disbursements to have access to printed and signed warrants. Volume V, 5. 101. 331 (C) "Control of Cash" . EMPLOYEE BONDING Employees who receive, disburse, handle or have access to currency, checks, money orders, warrants are not bonded in favor of the county in an amount to be greater than $1, 000 or 15% of the maximum value of cash items or food stamps the employee has access to during the year. Recommendation #3: Increase the amount of employee bonding. Volume V, 5. 101. 331(D) "County Departments Responsibility for Sound Financial Management" . CASH RECEIPTING CSDSS Volume V internal control procedures covering cash handling are not being followed; A) The mail log is not prepared at the point the mail is opened. B) Monies were not always deposited daily. Recommendation #4: Prepare a mail log at the point the mail is opened. Volume V, 5.210. 1 (D) "Official Receipts" . Deposit monies daily. Volume V, 5.210. 1 (D) "Official Receipts" and Volume V, 5. 906. 11 "Recording of Monies" . WCDSS was not using pre-numbered triplicate (copies) receipts to record cash transactions. A separate series of receipts (manual or automated) were not maintained for the receipt of child support payments. -2- WELD COUNTY DEPARTMENT OF SOCIAL SERVICES FINANCIAL COMPLIANCE REVIEW REPORT (Continued) Recommendation #5: Implement a cash receipting system that uses pre-numbered triplicate receipts. Volume V, 5. 210. 1 (A) "Official Receipts" . Use a separate series of receipts for child support payments. Volume V, 5. 210. 1 (A) "Official Receipts" . A checking account (imprest) maintained at Norwest Bank was used to deposit lump sum SSI refunds; pay advances to clients, make split payments, replace lost warrants, make advance payments to vendors; and, other miscellaneous payments. This account was not under the custody of the County Treasurer. These checks were not signed by a board member and the person duly appointed by the County Board. The overcollection of refunds was not accounted for as a debit to the appropriate refund account in the general ledger. The replenishment was not made in an amount to restore the account to the balance in the general ledger. Additionally, the replenishment of this checking account was not made so that all checking account disbursements were recorded in the general ledger. Recommendation #6: Deposit all cash or negotiable items made payable to the County Department with the County Treasurer. Volume V, 5.210. 1(D) "Official Receipts" . Use the WCDSS Fund for collection and disbursement of all overcollections and refunds due to the State. Volume V, 5.210.21 "Over collection of Refunds" and Volume V, 5. 220. 13 "SSI Received for Interim Payments. " Maintain the amount of cash plus the amount of paid receipts at the amount recorded for these funds in the general ledger. Volume V, 5. 910. 3 "Petty Cash-Imprest Funds" . CASH REPORTING TO THE STATE The refunds receipted by WCDSS that were due to the State as a reduction of expenditures were not always reported in a timely basis. A monthly cash receipts journal should be used to monitor refunds receipted to those reported to the State to ensure that all refunds have been reported. -3- WELD COUNTY DEPARTMENT OF SOCIAL SERVICES FINANCIAL COMPLIANCE REVIEW REPORT (Continued) Reimbursements received from other sources (Housing Authority) were not reported as a reduction of expenditures. Recommendation #7: Report all refunds due to the State in a timely manner. Volume V, 5.220 "Monthly Report of Cash Refunds" . Report Housing Authority receipts as a reduction of Regular Administration. Volume V, 5. 111.5 (C) "Duplicate claims for reimbursement" . IV-D CHILD SUPPORT COLLECTIONS Although IV-D accounts have been established in the general ledger, the balances of the accounts payable accounts were not supported by subsidiary ledgers. Recommendation #8: Maintain a IV-D accounting system that can be reconciled to subsidiary ledgers. Volume V, 5. 221 "Child Support Collection System" . PETTY CASH On March 1, 1993 the $50 petty cash fund contained $223 . Some currency was being held in petty cash instead of being deposited with the treasurer. There should never be more than $50 in this fund. Recommendation #9: The amount of cash plus the amount of paid receipts should equal the amount recorded for these funds in the general ledger. Volume V, 5.910. 3 "Petty Cash-Imprest Funds" . TRUST ACCOUNTS Checks or withdrawals from savings accounts did not require signatures of at least supervisory personnel (bookkeeping supervisor, caseworker supervisor or director) , for proper control. Recommendation #10: Require signatures of two people; the Director and at least one supervisory person for withdrawals from savings or WELD COUNTY DEPARTMENT OF SOCIAL SERVICES FINANCIAL COMPLIANCE REVIEW REPORT (Continued) checking accounts. Volume V, 5. 211. 52 "Trust Account Authorized Signatures" and Volume V, 5. 101. 331 (C) "Control of Cash, Trusts, Assets and Negotiable Items" . A monthly trust account status report was not prepared by the business office. The trust accounts were not recorded in the general ledger, for proper control. Recommendation #11: Prepare a monthly trust account status report. Include the balances and the activity of the trust accounts in the general ledger. Volume V, 5.211 "Trust Accounts" and Volume V, 5.910.351 "Foster Care Trust Accounts" . ACCOUNTS RECEIVABLE All accounts receivable, except for Food Stamps and IV-D recoveries, are maintained on the county' s mainframe system. The total of the accounts receivable subsidiary ledgers equal the amount of the general ledger account. A new cash receipting system was implemented March 1, 1993, which automatically updates the subsidiary ledger when the cash received is entered into the system. FIXED ASSETS Fixed assets valued over $500 were appropriately included in the fixed asset records and recorded in the general ledger. EARNED REVENUE & DUE TO/DUE FROM ACCOUNTS Child Support Incentives were not used as local revenue for the administration of the Child Support Enforcement program. Approximately $441, 000 of Child Support Incentives were deposited to the General Fund rather than to the Social Services Fund. Recommendation #12 : Transfer the past child support incentives from the General Fund to the Social Services Fund effective 6/1/92 . Volume V, 5. 105.47 "Estimated Local Revenues" and CRS 26-13-112 . During the review period, it appeared that earned revenue was not reconciled on a monthly basis. For example, the travel expense payroll for July, 1992 was not reported to the State for -5- WELD COUNTY DEPARTMENT OF SOCIAL SERVICES FINANCIAL COMPLIANCE REVIEW REPORT (Continued) reimbursement; and, Foster Care refunds were not reported to the State as a reduction of expenditures. Recommendation #13 : Reconcile earned revenue on a monthly basis. Volume V, 5.906. 35 "Earned Revenue-Federal-State Adjustment" . ADMINISTRATION Miscellaneous Administration Office space costs reported to the State compared to CSDSS office space allocations are as follows; Calendar year 1990 1991 1992 Office space costs $213 , 265 $211,783 $165, 622 * Office space allocation 94, 204 104, 380 97, 764 *11/92 & 12/92 office space costs were not reported to the State. A contract substantiating the cost of office space was not provided to us. The cost of office space is not substantiated by a contract, a use allowance or depreciation schedule based on initial purchase price, or verification of similar commercial rentals in the area. Recommendation #14 : Substantiate the payment of office space expenditures. Volume V, 5. 390. 1 "Office Space Costs" . Contracts We reviewed the contracts between WCDSS and the County Attorney for general and IV-D legal services and some other contracts. Our testing indicated that the contracts current, invoices were documented and complied with the rates set forth in the contracts. The contracts appeared to be properly approved and monitored. Cost Allocation The reporting of the annual cost allocation plan does not comply with Office of Management and Budget (OMB) Circular A-87 . -6- WELD COUNTY DEPARTMENT OF SOCIAL SERVICES FINANCIAL COMPLIANCE REVIEW REPORT (Continued) Several costs were charged directly to programs and charged indirectly through the cost allocation plan. These costs include office space, unemployment insurance, postage presort fees, and attorney fees. Recommendation #15: Report the expenditures as either a direct or indirect cost. Volume V, 5. 101. 33 (D) "Accountability of the County Director" and Volume V, 5. 111.5(A) "Duplicate Claims for Reimbursement" and Volume V, 5. 190.41 "Duplicate Claims" . Employee Salary, Benefits A sample of ten employee files was selected for testing and found to contain adequate documentation to support the payroll expenditures. Travel The mileage rate for WCDSS employees' travel expense was changed from $.20 to $. 25 per mile on April 1, 1991. This increase was reported and reimbursed by the State. However, the maximum allowable rate is $.20 per mile. A review adjustment will be taken for the amount which was over reimbursed. Recommendation #16: Report mileage paid over the allowable rate as a non reimbursable county only expense. Volume V, 5. 315. 1 "Authorization" and CRS 24-9-104 . ADP Pass-Through A 1992 approved plan was on file. This plan included setting up an automated cash log and cash receipt journal, a protective services intake log, one new PC for Assistance Payments, three new PC' s for the Business Office and maintenance for all automated systems. The ADP expenses reimbursed for 1992 were allowable according to the plan. The automated cash log was implemented on March 1, 1993 and WCDSS is expecting to make enhancements to this system by June 30, 1993 . -7- WELD COUNTY DEPARTMENT OF SOCIAL SERVICES FINANCIAL COMPLIANCE REVIEW REPORT (Continued) OTHER GRANTS During our audit period WCDSS received three FEMA grants which were basically homeless shelter grants. WCDSS subcontracts the operations of these grants to local agencies and is acting only as a fiscal agent. ASSISTANCE PAYMENTS PROGRAMS Aid to Families with Dependent Children (AFDC) , Food Stamps (FS) , and Low Income Energy Assistance Payments (LEAP) AFDC, FS, and LEAP tests of transactions were part of the audit process performed by the independent county auditors. Therefore, we are relying on their testing for these programs. A warrant was not issued quarterly to the CSDSS for Food Stamp cash collections in excess of the incentive. Recommendation #17 : Send a warrant to the State quarterly per the calculation of the FNS-209 Report. Volume V, 5.230. 3 "Payment to CSDSS" . Old Age Pension (OAP) , and Aid to the Needy Disabled (AND) OAP and AND tests of transactions were part of the audit process performed by the independent county auditors. Therefore, we are relying on their testing for these programs. SOCIAL SERVICE PROGRAMS Home and Community Based Services (HCBS) The program is administered by the Weld County Human Resources Department. The sample of case files which we examined provided an adequate audit trail and also contained adequate backup documentation. The administrative fees which were charged were appropriate. The case management billing system appeared to be in compliance with OMB Circular Number A-87 and CSDSS Volume V regulations. Foster Care (FC) Foster Care transactions for 1990 and 1991 were tested by the independent county auditors. We selected a sample of 1992 -8- WELD COUNTY DEPARTMENT OF SOCIAL SERVICES FINANCIAL COMPLIANCE REVIEW REPORT (Continued) Foster Care payments for review. The provider files examined contained appropriate support documentation. However, in March, 1992 a payment was reported and reimbursed on both the CW-FC and the IV-E FC turnaround payroll reports. A review adjustment will be taken. Placement Alternative Care (PAC) The objective of the Placement Alternative Care Program is to provide alternatives to out-of-home placement of children or shorten the length of stay in placement. Based on the tests which we performed, it appeared that PAC expenditures were adequately documented and achieving program goals. Child Care (Day Care) Day care is a service program to assist families in achieving or maintaining self-support by providing a safe, secure environment for children while the parent is getting training,education or seeking employment. A review of Child Care expenditures revealed no exceptions, for the sample we tested. Medicaid Transportation The Medicaid Transportation program provides reimbursement for transporting Medicaid eligible recipients to and from medical services. The sample of transactions which we tested indicated that the clients' eligibility was verified,the treatments received were valid,and the reimbursement amount ($. 12 per mile) was correct. Employment First (Food Stamp Job Search) This program is administered by the Weld County Human Resources Department. The case files which we reviewed were very detailed and indicated that client expenses reimbursed were appropriate, the rate applied was proper and within the monthly $25 limit set by the regulations. CWEP and Job Opportunities and Basic Skills Training (JOBS) /New Directions These two programs are run jointly and administered by the Weld County Human Resources Department. Our review disclosed that files were well maintained and that expenses were documented and appropriate. -9 WELD COUNTY DEPARTMENT OF SOCIAL SERVICES FINANCIAL COMPLIANCE REVIEW REPORT (Continued) At present the Weld County Human Resources Department is actively working with AIMS Community College to develop a special curriculum to prepare clients for future higher paying jobs in industrial maintenance. We noted that for 1992 , Weld County' s entered employment ratio of 34 .7%, a measure of job placement and program effectiveness, exceeds the state average of 30.4%. MANAGEMENT ISSUES Food Stamp Fraud Administration Presently, there is a 75% federal funding pass through for Food Stamp fraud investigations and prosecutions. In Weld County, the investigation unit is funded through this "Fraud Contract" or more formally the 75% pass through funding. The WCDSS Investigations Unit has three main functions: 1. Fraud complaints from citizens; 2. Pre-certification or up-front investigations involving AFDC or Food Stamp cases; and, 3. Unreported income violations. Quarterly reports reflecting collection efforts and amounts are sent to the state. From discussions with agency personnel,we learned that the actual collection of monies from clients for violations is the responsibility of the WCDSS IV-D Unit. We feel that perhaps a better alternative would be to turn collections over to the Investigations Unit with a recovery technician assigned to help out. This would have the advantage of the Investigations Unit being more familiar with the details of a particular case. In addition,the WCDSS IV-D Unit may have its own set of priorities which may or may not include actively pursuing Food Stamp or AFDC fraud recoveries. Management Issue #1: Assign collection responsibility for welfare fraud recoveries over to the Investigations Unit. In 1991 WCDSS initiated accrual procedures that posted $83 , 254 of Day Care expenditures for December 1991 expenditures paid in January 1992 in the 1991 financial statements. This change in accounting method resulted in 13 months of selected service and -10- WELD COUNTY DEPARTMENT OF SOCIAL SERVICES FINANCIAL COMPLIANCE REVIEW REPORT (Continued) administrative expenditures being recorded in 1991. The earned revenue relating to the December 1991 expenditures were not accrued in 1991. Consequently, the 1991 financial statements contained only 12 months of revenue. In 1992 the financial statements disclosed 12 months of expenditures for January 1992 through December 1992 and earned revenue for December 1991 through November 1992 . We believe two generally accepted accounting principles have been violated: 1. The matching principle dictates that expenses be matched with revenues when allocating expenses to accounting periods; and, 2 . The consistency principle means the same accounting treatment be applied from period to period to make accounting reports more useful. Generally accepted accounting principles allow for recognition of revenues at year end if the receipt of those revenues is fairly certain. Management Issue #2 : Accrue revenues for the same time period as expenditures are recognized. -11- WELD COUNTY DEPARTMENT OF SOCIAL SERVICES BALANCE SHEET SOCIAL SERVICES FUND DECEMBER 31, 1992 • ASSETS CASH (NOTE 1) $1, 725, 057 PETTY CASH (NOTE 2) 8 , 150 TRUST ACCOUNTS 1, 263 1993 COUNTY TAXES RECEIVABLE 2 , 579 , 537 DUE FROM OTHER FUNDS (NOTE 3) 442 , 195 PREPAID EXPENSES (NOTE 4) 7 , 403 ACCOUNTS RECEIVABLE (NOTE 5) 14 , 642 , 337 FOOD STAMPS INVENTORY 2 , 093 , 279 FIXED ASSETS 219 , 377 TOTAL ASSETS $21, 718 , 598 LIABILITIES AND FUND BALANCE DUE TO THE STATE $ 611, 642 DUE TO FEDERAL GOVERNMENT - FOOD STAMPS INVENTORY 2 , 093 , 279 DEFERRED REVENUE - 1993 COUNTY TAXES 2 , 579 , 537 PAYMENTS IN ARREARS (NOTE 5) 14 , 642 , 337 ' VOUCHERS PAYABLE (NOTE 6) 637 , 876 RESERVE OF FUND BALANCE FOR TRUST ACCOUNTS 1, 263 RESERVE OF FUND BALANCE FOR FIXED ASSETS 219, 377 RESERVE OF FUND BALANCE FOR REVIEW ADJUSTMENTS 105, 046 RESERVE OF F.B. FOR SUBSEQUENT EXPENDITURES (NOTE 7) 1, 080, 219 FUND BALANCE UNDESIGNATED & UNRESERVED (Deficit) (251, 978) (NOTE 8) TOTAL LIABILITIES AND FUND BALANCE $21, 718 , 598 -12- WELD COUNTY DEPARTMENT OF SOCIAL SERVICES NOTES TO FINANCIAL COMPLIANCE REVIEW DECEMBER 31, 1992 NOTE 1: CASH Cash with Treasurer $ 1, 726, 523 . 33 Cash with Treasurer (1 , 465.77) Total $ 1,725, 057 . 56 NOTE 2: PETTY CASH / IMPREST FUNDS Petty Cash $ 50. 00 Petty Cash 100. 00 Imprest Checking Account 8, 000. 00 Total $ 8, 150. 00 NOTE 3: DUE FROM OTHER FUNDS IV-D Incentives (1988-1991) $ 440, 947 . 45 County Data Processing 495.94 Housing Authority 751. 23 Total $ 442 , 194 . 62 NOTE 4 : PREPAID EXPENSES Unused postage in postage meter $ 7, 403 . 00 NOTE 5: ACCOUNTS RECEIVABLE Child Support $13 , 295, 703 . 06 Food Stamps 226, 461. 74 All Other Welfare Programs 1 , 120, 172 . 27 Total $14 , 642 , 337 . 07 -13- WELD COUNTY DEPARTMENT OF SOCIAL SERVICES NOTES TO FINANCIAL COMPLIANCE REVIEW, Continued DECEMBER 31, 1992 NOTE 6: VOUCHERS PAYABLE Day Care $ 139 , 667 . 73 Foster Care 202 , 044 . 26 Administration 30, 476. 26 Employment First 332 . 14 JOBS 4 , 200.93 Medical Exams 220. 00 Non-contractual Case Services 181. 80 PAC 10, 395. 02 Travel 4 , 241.25 LEAP 68,782 . 03 Utilities (IFT's) 2 , 459 . 30 Employee payroll 147 , 905.76 IV-D Erroneous Disbursements (2 ,476. 45) IV-D Excess to Families 1, 540. 68 IV-D Disregards 8, 701 . 86 IV-D Over collections 1, 463 . 00 IV-D Non-AFDC 14 , 046. 31 IV-D Due to Other States 2 , 076. 04 IV-D Suspense 1, 221.76 IV-D Prepaid 397 .24 Total $ 637 , 876.92 NOTE 7: RESERVE OF FUND BALANCE FOR SUBSEQUENT EXPENDITURE This amount approximates the first year of revenue requested by Weld County per Amendment 1. This additional funding is in doubt and appears to be subject to legislative action andfor judicial review. NOTE 8: SUBSEQUENT EVENT The Weld County Treasurer was paid $430, 382 of Title IV-E increased revenue over the base year in April 1993 . Per CRS 26- 1-111 2 (D) (II) (C) , "moneys so distributed shall be expended first for property tax relief, and then for child welfare services. " Under this statute, county commissioners have the authority to decide where and when the funds will be expended. -14- WELD COUNTY DEPARTMENT OF SOCIAL SERVICES SCHEDULE OF DUE TO/FROM STATE ACCOUNTS DECEMBER 31, 1992 ADMINISTRATION Regular Administration: Allocated Expenditures: July 1, 1992 through December 31, 1992, Advance Adjustment $ (17, 330. 31) Over advances 38 , 980. 02 Non-allocated Expenditures: November 1992 , Earned Rev. 14 , 246 . 83 December 1992, Earned Rev. 15, 535. 99 $ 51, 432 . 53 STATE SPONSORED MEETINGS November 1992, Earned Revenue $ 160. 00 December 1992, Earned Revenue 90. 00 250. 00 IV-D ADMINISTRATION (4420) November 1992, Net Advance Adjustment & Earned Revenue $ (3 , 159 . 04) December 1992, Net Advance Adjustment & Earned Revenue 17, 807 . 04 14 , 648 . 00 AID TO FAMILIES WITH DEPENDENT CHILDREN November 1992, Net Advance Adjustment & Earned Revenue $ (31, 158 . 76) December 1992, Net Advance Adjustment & Earned Revenue (22, 389. 09) January 1993 , Advance (420,400. 00) (473 , 947 . 85) IV-E FOSTER CARE December 1992, Overadvance $ (7, 615. 79) November 1992, Net Advance Adjustment & Earned Revenue 66, 811. 46 December 1992, Net Advance Adjustment & Earned Revenue (7, 685. 47) 51, 510. 20 AID TO THE NEEDY DISABLED November 1992, Net Advance Adjustment & Earned Revenue $ (10, 484 . 80) December 1992 , Net Advance Adjustment & Earned Revenue (3 , 548 .80) January 1993 , Advance (27 , 120. 00) (41, 153 . 60) -15- WELD COUNTY DEPARTMENT OF SOCIAL SERVICES SCHEDULE OF DUE TO/FROM STATE ACCOUNTS DECEMBER 31, 1992 (Continued) AID TO THE BLIND August 1992, Overadvance $ (144 . 00) November 1992, Net Advance Adjustment & Earned Revenue (224 . 00) December 1992, Net Advance Adjustment & Earned Revenue (224 . 00) $ (592 . 00) CHILD CARE November 1992 , Net Advance Adjustment & Earned Revenue $ (76. 65) December 1992, Net Advance Adjustment& Earned Revenue 11, 101. 58 11, 024 . 93 FOSTER CARE December 1992, Overadvance $ (27, 228 . 87) November 1992 , Net Advance Adjustment & Earned Revenue 52 ,259 .90 December 1992, Net Advance Adjustment & Earned Revenue (4, 184 . 36) 20, 846 . 67 PLACEMENT ALTERNATIVE CARE October 1992 , Overadvance $ (5, 826. 63) November 1992, Net Advance Adjustment & Earned Revenue 5, 832 . 39 December 1992 , Net Advance Adjustment & Earned Revenue 14 , 845 .41 14 , 851. 17 JOBS November 1992, Net Advance Adjustment & Earned Revenue $ 16, 553 . 18 December 1992 , Net Advance Adjustment & Earned Revenue 13 , 194 . 58 29 , 747 . 76 LOW-INCOME ENERGY ASSISTANCE PROGRAM Administration: May 1992 , Over- $ (14 , 338.71) advance October 1992 , Net Advance Adjustment and Earned Revenue 177. 63 -16- WELD COUNTY DEPARTMENT OF SOCIAL SERVICES SCHEDULE OF DUE TO/FROM STATE ACCOUNTS DECEMBER 31, 1992 (Continued) November 1992 , Net Advance Adjustment and Earned Revenue $ (20, 682 . 01) December 1992, Net Advance Adjustment and Earned Revenue 2,978.29 $ (31, 864 . 80) Outreach: October 1992 , Net Advance Adjustment and Earned Revenue $ 5,796. 24 November 1992, Net Advance Adjustment and Earned Revenue (2 ,229. 19) December 1992, Net Advance Adjustment and Earned Revenue 4, 178 .93 7, 745. 98 Basic Benefits: Overadvance $ (113 , 122 .80) November 1992, Net Advance Adjustment and Earned Revenue 162 . 58 December 1992, Net Advance Adjustment and Earned Revenue (34 , 655. 24) (147, 615. 46) CIP (emergency) : Overadvance $ (2, 166. 75) November 1992 , Net Advance Adjustment and Earned Revenue 1, 235. 00 December 1992, Net Advance Adjustment and Earned Revenue 2 , 877.70 1, 945. 95 TOTAL LEAP $ (169, 788 . 33) OLD AGE PENSION April 1992, Overadvance $ (15, 792 . 17) November 1992, Net Advance Adjustment & Earned Revenue 38 , 712 . 58 December 1992 , Net Advance Adjustment & Earned Revenue (5, 653 . 42) January 1992, Advance (160 , 870. 00) (143 , 603 . 01) -17- WELD COUNTY DEPARTMENT OF SOCIAL SERVICES SCHEDULE OF DUE TO/FROM STATE ACCOUNTS DECEMBER 31, 1992 (Continued) CONTINGENCY November 1992, Net Advance Adjustment & Earned Revenue $ 40, 490. 89 December 1992, Net Advance Adjustment & Earned Revenue 25, 147 . 32 $ 65, 638 . 21 WELD COUNTY DIVERSION (72 , 098 . 60) 15% NURSING HOME, 4th quarter 4 , 506 . 07 5% OAP CHARGES (6, 763 . 73) IV-D FEDERAL INCENTIVE 28 , 169 . 26 IV-D STATE INCENTIVE 13 , 484. 07 FRAUD INCENTIVE 4 , 166.78 IV-D INTERCOUNTY TRANSFER 446 . 61 IRS FEES (1, 443 . 17) FNS-209 (12 , 937 . 54) DOLE (36. 06) TOTAL DUE TO THE STATE $ (611, 641. 63) -18- WELD COUNTY DEPARTMENT OF SOCIAL SERVICES REVIEW ADJUSTMENT - REGULAR ADMINISTRATION 1990 - 1992 Decrease Earned Revenue $3 , 878 . 85 Decrease Reimbursable Expenditures $9, 477 . 17 Receipts from the Housing Authority were not reported to the State as a refund of administrative expenditures. Billing Earned Date Object Program Description Expenditure Revenue 1/13/92 214 7000 Phone $26 . 04 $20. 83 1/13/92 7000 Salary 1, 295. 66 0. 00 1/13/92 7000 Health 52 . 50 0. 00 1/13/92 214 7000 Supplies 81. 57 65. 26 1/13/92 7000 Life 12 . 25 0. 00 1/13/92 216 7000 Postage 173 . 62 138 . 90 1/13/92 7000 Retirement 77 . 52 0. 00 1/13/92 7000 FICA 98 . 35 0. 00 1/13/92 7000 Disability 6. 59 0. 00 1/13/92 400 7000 Rent 257 . 00 205 . 60 2/03/92 217 7000 Supplies 149 . 48 119 . 58 2/03/92 216 7000 Postage 216. 71 173 . 37 2/03/92 400 7000 Rent 285. 00 228 . 00 2/03/92 214 7000 Phone 26. 04 20. 83 3/24/92 214 7000 Phone 26. 04 20. 83 3/24/92 400 7000 Rent 285. 00 228 . 00 3/24/92 216 7000 Postage 176. 46 141. 17 3/24/92 217 7000 Supplies 8 . 78 7 . 02 4/08/92 400 7000 Rent 285. 00 228 . 00 4/08/92 214 7000 Phone 70. 63 56. 50 4/08/92 216 7000 Postage 210. 20 168 . 16 5/08/92 400 7000 Rent 285. 00 228 . 00 5/08/92 214 7000 Phone 70. 63 56. 50 5/08/92 217 7000 Supplies 179 . 11 143 . 29 5/08/92 216 7000 Postage 344 . 15 275 . 32 6/22/92 400 7000 Rent 285. 00 228 . 00 6/22/92 214 7000 Phone 60. 16 48 . 13 6/22/92 216 7000 Postage 155. 28 124 . 22 6/22/92 217 7000 Supplies 118 . 79 95. 03 7/30/92 400 7000 Rent 285. 00 228 . 00 7/30/92 216 7000 Postage 240 . 52 192 . 42 7/30/92 214 7000 Phone 44 . 59 35. 67 page total $5, 888. 67 $3 , 476 . 63 -19- WELD COUNTY DEPARTMENT OF SOCIAL SERVICES REVIEW ADJUSTMENT - REGULAR ADMINISTRATION, continued Housing Authority refunds Billing Earned Date Object Program Description Expenditure Revenue 12/26/91 7000 Salary/fringe $1, 542 .87 $ 0. 00 12/26/91 216 7000 Postage 193 . 25 154 . 60 12/26/91 7000 Life 12 . 25 0 . 00 12/26/91 7000 FICA 98 . 35 0. 00 12/26/91 7000 Health 52 . 50 0 . 00 12/26/91 214 7000 Phone 26. 04 20 . 83 12/26/91 400 7000 Rent 257 . 00 205 . 60 12/26/91 7000 Salary 1, 295. 66 0. 00 12/26/91 7000 Disability 6. 59 0 . 00 12/26/91 7000 Retirement 77 . 52 0. 00 12/26/91 217 7000 Supplies 26.47 21 . 19 page total $3 , 588 . 50 $ 402 . 22 Grand Total. (2 pages) $9 ,477 . 17 $3 , 878 . 85 -20- WELD COUNTY DEPARTMENT OF SOCIAL SERVICES REVIEW ADJUSTMENT - OLD AGE PENSION 1990 - 1992 Decrease Earned Revenue $265.45 Decrease Reimbursable Expenditures $265. 45 April, 1991 burial refund not reported as a reduction of expenditures. -21- WELD COUNTY DEPARTMENT OF SOCIAL SERVICES REVIEW ADJUSTMENT - CW FOSTER CARE 1990 - 1992 Decrease Earned Revenue $12 , 906. 31 Decrease Reimbursable Expenditures $16, 132 . 89 Refunds not reported to the State or processed as a reduction of expenditures: July, 1991 $14 , 648.71 Oct/Dec, 1990 (reported not processed) 1, 484 . 18 Total $16, 132 . 89 -22- WELD COUNTY DEPARTMENT OF SOCIAL SERVICES REVIEW ADJUSTMENT - IV-E FOSTER CARE 1990 - 1992 Decrease Earned Revenue $3 , 202 . 58 Decrease Reimbursable Expenditures $4 , 003 . 22 July, 1991 refunds not reported to the State as a reduction of expenditures: -23- WELD COUNTY DEPARTMENT OF SOCIAL SERVICES REVIEW ADJUSTMENT - REGULAR ADMINISTRATION 1990 - 1992 Decrease Earned Revenue $11 , 622 . 71 Decrease Reimbursable Expenditures $17 , 657 . 30 March, 1990 administrative payroll was reimbursed twice. Object Program Payee Amount Reim. 120 1000 City of Greeley $30. 00 $24 . 00 120 1000 City of Greeley 30. 00 24 . 00 217 1000 Petty Cash 4 . 79 3 . 83 217 1000 Petty Cash 41. 40 33 . 12 217 1000 Petty Cash 9 . 52 7 . 62 275 1000 Seitz, Kathleen 49 . 50 39 . 60 275 1000 White, Ella 54 . 00 43 . 20 275 1000 Seekins, Raela 39 . 00 31. 20 275 1000 Leek, Anita 34 . 00 27 . 20 275 1000 Garcia, Mary Ellen 72 . 00 57 . 60 550 1000 Paper Chase 60. 40 0. 00 550 1000 Cook, Donald MD 130. 00 0 . 00 550 1000 Paper Chase 5. 00 0. 00 550 1000 Paper Chase 15. 00 0. 00 550 1000 Paper Chase 24 . 00 0. 00 550 1000 Child Abuse Res & Ed 2, 566. 67 0 . 00 550 1000 Sills, Theron MD 130. 00 0. 00 550 1000 Paper Chase 15. 00 0 . 00 550 1000 Paper Chase 24 . 00 0. 0O 212 4000 Central Stores 238 . 81 191. 05 212 4000 Central Stores 140.78 112 . 62 212 4000 Central Stores 159 . 21 127 . 37 212 4310 CSDSS 260. 12 260. 12 217 4310 Petty Cash 4 . 00 4 . 00 217 4310 Petty Cash 4 . 00 4 . 00 233 4400 North Colo Med Center 17 . 00 11. 02 233 4400 North Colo Med Center 17 . 00 11. 02 233 4400 North Colo Med Center 17 . 00 11. 02 233 4400 North Colo Med Center 17 . 00 11 . 02 233 4400 North Colo Med Center 17 . 00 11. 02 233 4400 North Colo Med Center 17 . 00 11. 02 219 4410 Fox Western Dist 221. 55 199 .40 page total $4 , 464 . 75 $1 , 256 . 05 -24- WELD COUNTY DEPARTMENT OF SOCIAL SERVICES REVIEW ADJUSTMENT - REGULAR ADMINISTRATION, continued March, 1990 payroll Object Program Payee Amount Reim. 221 4420 LeaseAmerica $180. 90 $117 . 31 231 4420 Investigation Services 15 . 00 9 . 73 231 4420 Investigation Services 15. 00 9 . 73 231 4420 Investigation Services 15. 00 9 . 73 231 4420 Investigation Services 15. 00 9 . 73 231 4420 Montezuma Co Sheriff 5. 00 3 . 24 231 4420 Investigation Services 15. 00 9 . 73 231 4420 Fisher, Clerk of Court 14 .75 9. 57 231 4420 Logan Co Sheriff 7 . 80 5. 06 231 4420 Investigation Services 15. 00 9 . 73 231 4420 Investigation Services 15. 00 9.73 231 4420 Boulder Co Sheriff 17 . 15 11. 12 231 4420 Larimer Co Sheriff 5. 00 3 . 24 231 4420 Larimer Co Sheriff 9 . 80 6. 36 231 4420 Investigation Services 15. 00 9 . 73 231 4420 Armstrong Co Clerk 15 . 00 9 . 73 231 4420 Boulder Co Sheriff 29 . 00 18 .81 231 4420 Larimer Co Sheriff 13 . 50 8 . 75 231 4420 Investigation Services 15. 00 9. 73 260 4420 Xerox Corp 74 . 70 48 . 44 260 4420 Bratton's 1, 118. 99 725. 67 550 4420 Paper Chase 23 . 00 14 . 92 550 4420 Buske, Gary 765. 20 496. 23 550 4420 Hood, Darrill 108 . 00 70. 04 914 4420 Xerox Corp 13 . 83 8. 97 212 4510 Central Stores 49 . 00 49 . 00 219 4910 Fox Western Dist 450. 00 450. 00 219 4910 Fox Western Dist 616. 35 616. 35 201 7000 Data Documents 234 . 53 187 . 62 212 7000 Central Stores 47 . 00 37 . 60 212 7000 Central Stores 84 . 38 67 . 50 212 7000 Central Stores 520. 24 416. 19 212 7000 Central Stores 2 . 50 2 . 00 212 7000 Central Stores 11. 00 8 . 80 212 7000 Central Stores 2 . 50 2 . 00 212 7000 Central Stores 2 . 50 2 . 00 212 7000 Central Stores 9 . 50 7 . 60 212 7000 Central Stores 7 . 50 6. 00 212 7000 Central Stores 100.24 80 . 19 212 7000 Central Stores 14 . 02 11. 22 212 7000 Central Stores 4 . 40 3 . 52 212 7000 Central Stores 494. 85 395 . 88 212 7000 Central Stores 23 . 25 18 . 60 212 7000 Central Stores 23 . 20 18 . 56 212 7000 Central Stores 214 . 38 171 . 50 page total $5, 447 . 96 $4, 197 . 16 -25- WELD COUNTY DEPARTMENT OF SOCIAL SERVICES REVIEW ADJUSTMENT - REGULAR ADMINISTRATION, continued March, 1990 payroll Object Program Payee Amount Reim. 216 7000 Postmaster $5, 000 . 00 $4 , 000. 00 216 7000 Schaefer Rehab Center 29 . 51 23 . 61 216 7000 Schaefer Rehab Center 63 . 02 50. 42 216 7000 Postmaster 504 . 22 403 . 38 216 7000 CSDSS 964 . 53 771. 62 216 7000 Schaefer Rehab Center 39.96 31. 97 216 7000 Schaefer Rehab Center 51. 50 41. 20 217 7000 Bratton's 97 . 88 78 . 30 217 7000 Frontier Business Prod 90. 16 72 . 13 217 7000 Petty Cash 4 . 31 3 .45 217 7000 Target Stores 29 . 98 23 . 98 217 7000 Petty Cash 2 . 37 1. 90 217 7000 Ace Hardware 4 .72 3 .78 217 7000 Petty Cash 11.42 9 . 14 218 7000 Co Dir Assoc 75. 00 60. 00 221 7000 Muzac Background Music 55 . 00 44 . 00 221 7000 LeaseAmerica 180. 90 144 . 72 221 7000 Muzac Background Music 55. 00 44 . 00 222 7000 Word Systems of Colo 41. 80 33 . 44 222 7000 Word Systems of Colo 65. 00 52 . 00 222 7000 Dictograph Security Sys 94 .95 75. 96 222 7000 Arnold, Mike 74 . 00 59 . 20 260 7000 Xerox Corp 101.94 81. 55 260 7000 Xerox Corp 74 .70 59 .75 914 7000 Xerox Corp 13 . 84 0 . 00 914 7000 Xerox Corp 18 . 88 0. 00 page total $ 7 , 744 . 59 $ 6, 169 . 50 Grand Total (3 pages) $17 , 657 . 30 $11, 622 . 71 -26- WELD COUNTY DEPARTMENT OF SOCIAL SERVICES REVIEW ADJUSTMENT - FOSTER CARE 1990 - 1992 Decrease Earned Revenue $496. 80 Decrease Reimbursable Expenditures $621. 00 March 1992 payment to Leek Receiving Home for HH #70 05890406 reported and reimbursed on both the CW-FC and IV-E FC turnaround payroll reports. -27- WELD COUNTY DEPARTMENT OF SOCIAL SERVICES REVIEW ADJUSTMENT - AID TO THE NEEDY DISABLED 1990 - 1992 Decrease Earned Revenue $4 , 929 . 60 Decrease Reimbursable Expenditures $6 , 162 . 00 In October, 1991 refunds for interim assistance were reported, however they were erroneously entered into the State system as a debit. In December, 1991, the entry was reversed resulting in a net of zero. The refund was not processed. 10/91 reported refund $ (6, 162) processed as 6, 162 difference $12 , 324 12/91 correction (6, 162) Review adjustment $ 6 , 162 -28- WELD COUNTY DEPARTMENT OF SOCIAL SERVICES REVIEW ADJUSTMENT - IV-D INCENTIVES 1988 - 1992 Increase IV-D Revenue $440, 947 . 45 Increase WCDSS Cash $440, 947. 45 The IV-D Incentives detailed below were not deposited to the WCDSS Fund. Weld County should transfer these funds to the WCDSS fund. The zero amounts under the total incentive column indicate that IV-D Incentives were appropriately deposited into the WCDSS fund. Voucher Federal State Total Total per Date Incentive Incentive Incentive Year 2/11/88 $17,948. 37 $13 , 098.80 $31, 047. 17 5/18/88 20,457. 15 15, 538 . 18 35, 995. 33 8/05/88 18, 205.84 27, 275. 90 45, 481. 74 12/18/88 22, 429. 38 28,592 . 22 51, 021. 60 Total 1988 $163 , 545. 84 2/15/89 16, 571. 30 9, 877.41 $26, 448.71 5/23/89 8/24/89 18, 717 . 37 27, 225. 17 45, 942. 54 11/30/89 15, 085. 37 11, 014 .96 26, 100. 33 Total 1989 98 , 491. 58 2/28/90 20, 383.09 10,281. 69 $30, 664. 78 6/15/90 21,438.59 21,438. 59 8/31/90 22, 044. 09 25, 903 .21 47, 947. 30 11/30/90 0. 00 Total 1990 100, 050. 67 2/28/91 23, 752 . 94 11, 225. 82 $34 , 978 . 76 6/25/91 0. 00 7/10/91 0. 00 11/25/91 27, 113 . 01 16,767. 59 43 , 880. 60 Total 1991 78, 859 . 36 2/25/92 $0. 00 5/26/92 0. 00 8/26/92 0. 00 11/24/92 0. 00 Total 1992 0 . 00 Grand Total $440, 947 . 45 -29- WELD COUNTY DEPARTMENT OF SOCIAL SERVICES REVIEW ADJUSTMENT - TRAVEL EXPENSES 1990 - 1992 Decrease Earned Revenue $17 , 975. 26 Decrease Reimbursable Expenditures $22 ,469 . 08 WCDSS reported and was reimbursed for travel at $. 25 per mile since April, 1991. The mileage rate is $. 20 per mile. Date Miles 04/91 7,274.80 05/91 20, 061. 60 06/91 19,284.75 07/91 18, 817.50 08/91 16, 315.70 09/91 19,998.50 10/91 27,276.55 11/91 21, 327.70 12/91 19, 384 . 50 Total miles 1991 169,741. 60 01/92 18, 033 .00 02/92 25,091. 10 03/92 22, 396. 80 04/92 26,462 .70 05/92 24,729. 65 06/92 27, 647 . 50 07/92 22, 626. 10 08/92 21,839 . 50 09/92 22, 423 .55 10/92 27, 587 .90 11/92 21,494 . 00 12/92 19,308 . 10 Total miles 1992 279 , 639 . 90 Total miles 1991 & 1992 449, 381. 50 Times ($.25 - $.20) $. 05 Equals $ 22 ,469 . 08 30 WELD COUNTY DEPARTMENT OF SOCIAL SERVICES REVIEW ADJUSTMENT - COST ALLOCATION PLAN 1990 - 1992 Decrease Earned Revenue $34, 668 .90 Decrease Reimbursable Expenditure $99, 054 . 00 Building Use and Building and Grounds Maintenance have been directly billed and indirectly billed through the Cost Allocation Plan. 1990 building use allocated $9 , 971 1991 building use allocated 16, 329 1990 bldg & grounds maint. alloc 16, 213 1991 bldg & grounds maint. alloc 29 , 967 $72 ,480 Unemployment Insurance has been directly billed and indirectly billed through the Cost Allocation Plan. 1990 unemployment insurance alloc $4 , 884 1991 unemployment insurance alloc 6 , 513 11, 397 The 1990 negative allocation of $12 , 481 12 , 481 to the IV-D Attorney from the County Attorney's Office should have been netted with the Social Services Department. Postage presort charges were direct billed and included in the cost allocation plan. 1990 mail presort allocation $2 , 380 * 1991 mail presort allocation 316 2 , 696 Total $99, 054 * 1990 mail presort allocation of $5, 658 should be reduced by $2, 380 in direct charges. The 1992 cost allocation plan has not been completed as of the end of our field work. 31 WELD COUNTY DEPARTMENT OF SOCIAL SERVICES REVIEW ADJUSTMENT - FOSTER CARE 1990 - 1992 Decrease Earned Revenue $15, 099 . 20 Decrease Reimbursable Expenditures $18 , 874 . 00 The FY 1991 Foster Care parental fee refund base needs correction because of refunds not reported in the base year. WCDSS Foster Care parental fee base $90, 189 CSDSS Foster Care parental fee base 71, 315 Total difference $18 , 874 32 Hello