Subrecipient/Provider Monitoring Audit Office of Homeless Services January 1, 2019- December 31, 2019

The Department of Internal Auditing (DIA) has conducted an audit of the general internal controls of Office of Homeless Services (OHS) subrecipient and provider monitoring, for the period of January 1, 2019 through December 31, 2019. The main objective was to conduct an audit of OHS’s monitoring and approval controls in place related to subrecipients and providers of OHS’s services. Controls were assessed and reviewed to ensure disbursement of funds were accurate, approved, and in compliance with agreements in place. To accomplish the objective, DIA conducted interviews with management and staff in regards to the subrecipient and provider monitoring process in OHS to document the effectiveness of controls in place. Also, DIA reviewed efficiency of operations, and documented policies and procedures, conducted control and substantive testing, reviewed internal controls, and reconciled transactions and services to invoices and contract requirements. Recommendations were made including that OHS should adhere to Fiscal procedure requirements regarding monitoring HUD grant sub-recipients, and assure that there is an invoice and proof of payment for all requested reimbursement payments. Also, DIA recommended that OHS should require that all subrecipients show the allocation of expenditures that is requested for County reimbursements, and the reason for any reversals or adjustments noted in the support documentation if there is a variance between what is requested by a subrecipient on the Agency Reimbursement Request Form and what the County is actually paying.