Purpose of Audit

The purpose of our audit was to examine internal controls over agreements with contracted service providers for the period January 1, 2013 through August 12, 2014.

Background

Rockland County has a population of approximately 320,900 and is governed by a 17-member Board of Legislators. The County’s Department of Social Services is responsible for providing temporary help to eligible individuals and families with social service and financial needs. The Department’s budget for 2014, not including amounts budgeted for Medicaid, totaled approximately $160 million.

Key Findings

• Service providers did not always submit performance and financial reports and records.
• Department officials did not always verify the information in the performance and financial reports.
• The County did not follow its own procurement policy and seek competition for some contracted services.

Key Recommendations

• Require that service providers submit all performance and financial reports with supporting documentation of actual costs, as stipulated in their contracts, and do not process payments until required reports are received.
• Implement procedures to verify that service providers are meeting contractual performance targets and establish penalties if contractual agreements are not met.
• Use a competitive process when procuring professional services.