AUDIT COMMITTEE SUMMARY
September 15, 2020
DHS After School Challenge Program Follow-up
Report Issued September 3, 2020
Audit Objective
Determine if recommendations made in the prior audit of DHS After School Challenge Program have been effectively implemented.
Background
On June 14, 2018, the Office of the City Auditor completed an audit of the DHS After School Challenge Program to determine if contract administration is effective to ensure compliance with key terms of the contract and accuracy of performance measures. Previous recommendations included the areas of timeliness, supervisory review/approval and the retention of supporting documents.
Scope & Methodology
The audit scope was limited to the recommendations and corrective action plans made in the original report for the timeframe of October 2018 to February 2020.
We interviewed key DHS personnel to gain an understanding of newly implemented program changes. Testing criteria included reporting standards as stated within internal policy and procedures and contractual agreements.
Direct testing focused on evaluating key program monitoring reports for timing, approval and supporting documentation.
Conclusions
We determined that the Department of Human Services (DHS) developed updated policies and procedures to assist in the achievement of previous recommendations. Additionally, there was improvement in the retention and management review of supporting documentation. However, policies and procedures were not fully implemented affecting report timing, the collection of appropriate supporting documentation and overall contract administration; therefore, previous recommendations were not fully met.
We recommend that the Director of DHS should ensure:
* The adequate timing of reviews conducted by Contract Monitors and the timely communication of review results to school districts so that review results are relevant to the current contract year,
* Each district understands the importance of reporti...
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