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 $500,000in 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 earningsin FY2019 from OST and the interest earning correctly posted to the individual patientaccount.• The Stockley Center had signed authorization and supporting documentation for cashdisbursement 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 accountingsystem for June 30, 2019.• The Stockley Center did not close deceased patient accounts and discharge the accountbalances.• The Stockley Center did not record manual checks received on the incoming check depositlog.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, pleasecontact State Auditor Kathleen K. McGuiness at Kathleen.Mcguiness@delaware.gov
DE
United States
