Finding Text
Condition: The Organization does not have a documented control in to determine incorrect vouchers.
Criteria: Per the Orange County DSS Contract, Monthly vouchers are submitted with bed counts for reimbursement of shelter services provided.
Context 1 of 2 monthly vouchers selected for testing were submitted to the County did not have any documented review of the voucher or the bed count summary by the Program Director.
Cause: There was a change in responsibility at the program level and the documented review stopped. The summary bed counts, nightly sign in sheets, and vouchers are not reconciled and there is no documented review of the summary bed counts by the Program Director.
Effect: The Organization is relies on the County to provide the adequate bed counts and voucher amounts and there is no documented internal control over the billing of the shelter services.
Recommendation: RBT recommends that controls are reviewed and updated to include a reconciliation to the bed summaries, and a review of eligible participants billed in order to avoid billing errors and that all reviews at program and finance level are documented.