The Cuyahoga County Department of Internal Auditing (DIA) conducted an audit to assess the effectiveness of Division of Senior and Adult Services (DSAS) contract usage relating to DSAS programs. The purpose of this audit was to ensure that contract expenditures have controls and supporting documentation, and comply with procedures, regulations, or contract terms. The audit also reviewed fraud risk to determine if it had been mitigated during the procurement and usage of contracts. The audit found that generally, there was effective management of contract reliant programs, however, DIA's audit procedures disclosed internal control weaknesses related to monitoring contract vendors, documenting vendor selection for DSAS clients, policies and procedures not being fully developed, and lack of supporting documentation for contract expenditures.
OH
United States
