Office of Child Support Services Audit Department of Health and Human Services January 1, 2019- December 31, 2019

The Department of Internal Auditing (DIA) conducted an audit of the Office of Cuyahoga County’s processes and procedures relative to child support enforcement under the agency of Cuyahoga County Office of Child Support Services, (OCSS), for the period of January 1, 2019 through December 31, 2019. The objectives were to conduct an audit of OCSS’s internal controls over the determination, recordation, and collection of child support payments, and to determine for the period of review if (1) child support obligations were accurately determined and recorded, (2) child support payments were properly and timely recorded, and (3) child support payments were appropriately and timely collected. We assessed and reviewed controls to ensure child support obligations are accurately determined and recorded and that adequate controls exist over the collection of payments. Audit procedures disclosed internal control weaknesses related to child support determination, recordation, and collection. Additionally, errors were identified in the determination and recordation of child support obligations. Recommendations to OCSS include that OCSS should: implement a formalized secondary review process over the child support order determination and recording to ensure accuracy and compliance with Ohio Administrative Code, implement an electronic record-keeping system for all use in all County satellite locations, and take corrective action regarding inaccurate and incomplete child support order determinations and recordings identified.