Finding Text
Condition: There were differences between attendance submitted to OSSE and attendance paid by OSSE. There were also instances of incorrect tuition rates paid.
Criteria: Per the provider agreement, OSSE requires the Center to review and reconcile the monthly attendance reports and the monthly pay statement and notify OSSE of any discrepancies.
Cause: The Center did not maintain a schedule for OSSE tuition revenue and no reconciliation was performed between amounts billed and amounts received. The Center is currently recording revenue based on the deposits received from OSSE.
Effect: We tested 17% of attendance revenue and found the Center was underpaid by $1,892. The Center was overpaid by $4,877 related to incorrect tuition rates paid.
Recommendation: The Center should maintain a schedule each month that shows each child, their attendance and their rate; and should record revenue and receivable each month based on this billing. The Center should reconcile payments received to amounts billed and follow up with OSSE on any discrepancies.
View of Responsible Officials and Planned Corrective Actions: The Center agrees with the finding. The Center is in the process of implementing the recommendation.