DHSS Patients’ Trust Fund Stockley Center- Fiscal Year Ended June 30, 2022

What Was Performed? An Agreed Upon Procedures (AUP) attestation engagement of the Department of Health and Social Services (DHSS), Division of Developmental Disabilities Services (DDDS), Stockley Center Patients’ Trust Fund for Fiscal Year ended June 30, 2019. WhyThis Engagement? This engagement was performed in accordance with 29 Del. C. § 2906 and in response to confidential fraud allegations reported to the Auditor’s Office. The limited scope of procedures were designed to ensure compliance with specific internal control requirements and 16 Del. C. Chapter 60 Section 6002, 6003, and 6004 which is applicable to any institutions operated, maintained, or under the supervision of the Department of Health and Social Services (DHSS). The State Auditor’s Office performed agreed upon procedures on a sample of patients’ trust fund accounts including verifying interest earned, cash disbursement and cash receipt transactions applied and reconciled are compliant with the Center’s policy and procedures and the state’s financial accounting requirements. The Stockley Center, located in Georgetown, Delaware, has a 50-bed capacity and had over $500,000 in Patients’ Trust Fund deposits in Fiscal Year 2019. What Was Found? Our AUP engagement contains the following results: • The Patient Trust Fund appropriation received the correct monthly allocation of earnings in FY2019 from OST and the interest earning correctly posted to the individual patient account. • The Stockley Center had signed authorization and supporting documentation for cash disbursement transactions. • The Stockley Center recorded ACH payments to the correct patient account. • The Stockley Center did not reconcile the state accounting system to the unit’s accounting system for June 30, 2019. • The Stockley Center did not close deceased patient accounts and discharge the account balances. • The Stockley Center did not record manual checks received on the incoming check deposit log. The new report, “Department of Health and Social Services Stockley Center Patients’ Trust Fund,” can be found here. Please do not reply to this email. For any questions regarding the attached report, please contact State Auditor Kathleen K. McGuiness at Kathleen.Mcguiness@delaware.gov