Conclusions Reached and Actions Needed: RISK ASSESSMENT This Control is Implemented and Operating Effectively Response Comments Agree Disagree Formal or informal process exists to inform the CPMT of events that may adversely affect the achievement of CSA objectives (i.e., “risk”). The process used to analyze risk in the local CSA program is clearly understood and includes estimating the significance of risk and assessing the likelihood of the risk event actually occurring. The process used to analyze risk in the CSA program includes determining steps needed to mitigate risks. The CPMT assesses for impact on the local program if they take no action to respond to emerging risk to the achievement of CSA objectives. Once the CPMT has determined that the risk can be mitigated, the CPMT determines whether an implementation plan is needed. If an implementation plan is needed, the CPMT establishes the necessary procedures to ensure the plan is carried out. Conclusions Reached and Actions Needed: SECTION I: GOVERNANCE ORGANIZATIONAL LEVEL INTERNAL CONTROL ENVIRONMENT ASSESSMENT SURVEY Source: CONTROL ACTIVITIES FOR FISCAL PROCESSES This Control is Implemented and Operating Effectively Response Comments Agree Disagree Appropriate policies and procedures have been developed and implemented for CSA fiscal processes. Appropriate and timely actions are taken on exceptions to local CSA fiscal policies and procedures. Policies and procedures identify how fiscal processes are to be performed and monitored, and who is responsible for carrying them out. Fiscal control activities (approvals, authorizations, separation of duties, etc.) described in policy and procedure manuals are actually applied the way they are intended to be applied and clearly relate to designated risks. Fiscal controls are in to provide reasonable assurance that CPMT decisions are properly carried out. CPMT personnel with appropriate responsibilities, organizational experience, and knowledge of the program’s
Are the policies and procedures in use by the local CSA program reasonably well written and do they facilitate work performance? Is evidence that local CSA procedures are updated in a timely fashion as changes are made? Is a procedure in effect to ensure that new CPMT, MDT and FAPT members, CSA Coordinators, local service agencies, and private provider, employees responsible for coordinating CSA services and funding receive training in these policies, etc.? Conclusions Reached and Actions Needed: SECTION III: INTERNAL CONTROL INTERNAL CONTROL QUESTIONNAIRE (Page 3 of 4) Objective IV: To determine the reliability and integrity of information Questions Answer Y/N/ N/A Comments Are individual service plans and financial transactions required to be authorized by appropriate FAPT, MDT and CPMT designees? Are authorizations by appropriate FAPT, MDT, and CPMT designees evidenced in writing? Are there measures in place to help ensure that services plan s and financial documents are complete, accurate, and processed timely? Are there measures in place to ensure that eligible CSA referrals are processed? Are measures in place to prevent duplicate processing of transactions? Are there reconciliation procedures in place where appropriate (e.g. inventory of case files; fund balance reconciliations)? Have records management and records retention requirements been established and documented for the program? Is there a process in place to get feedback on the reliability and integrity of information collected in eligibility determinations, service planning, progress monitoring? Does this process appear to be adequate as designed? Is there evidence that management performs this control and initiates corrective action when necessary? Does the turnover rate of CPMT; FAPT; MDT members and CSA Coordinators appear to be reasonable? Is training for CPMT/FAPT/MDT members and CSA Coordinators/employees adequate?
Suite 137 Richmond, VA 23228 (804) 662-9816 Reiner, Executive Director To reach a CSA Program Auditor, please call: Stephanie S. Bacote Program Audit Manager (804) 662-7441 Annette E. Larkin Program Auditor (804) 662-9816 D. Brent Barcomb Program Auditor (804) 662-9781 Rendell R. Briggs Program Auditor (804) 662-7402