AUDIT COMMITTEE SUMMARY
August 23, 2018
Audit of the Department of Human Services After School Challenge Program
Report Issued June 14, 2018
Audit Objective
Determine if contract administration is effective to ensure compliance with key contract terms and accuracy of performance measures.
Background
The After School Challenge Program is operated in 8 school districts within 144 elementary and middle schools. The program provides children a safe place to receive homework assistance and tutoring, study, participate in recreational activities, and eat a nutritious snack.
The Department of Human Services is responsible for administering and monitoring contract deliverables, such as minimum number of days services are to be provided, times of operation, minimum enrollment, and fees to be charged that are based on income. The City reimburses each district for allowable costs as long as the district maintains an average daily attendance of 85% of contracted enrollment.
Audit Scope and Methodology
The audit scope covered program activities and services between October 2016 and January 2018. We reviewed City contracts, reviewed program performance reviews, end of contract reviews, fiscal reviews, site snack menus, program staff qualifications, inventory listings and program fees to determine compliance with contract terms.
Audit Conclusions
We determined that DHS had established policies and procedures to monitor contract compliance with the After School Challenge Program. Bi-annual, annual, and end of contract reviews were being conducted by contract monitors to validate the accuracy of performance measures and compliance with contract terms. However, we determined that the annual program performance and end of contract reviews conducted needed improvement.
Specifically, timing of the reviews was not adequate to ensure self-reported performance measures were accurate. End of contract reviews were occurring well into the next contract year. Program performance reviews were being conducted in April 2017 with incomplete STAAR testing information, as that information wasn’t available at the time of their review. In addition, contract monitors were not retaining supporting documentation used to support their findings during the reviews performed. Finally, DHS management was approving internal forms completed by contract monitors without verifying supporting documentation.
We made recommendations to address the issues. The Department of Human Services concurred with the recommendations and developed positive corrective action plans.