Purpose of Audit

The purpose of our audit was to examine the internal controls over the Department’s contracts with agencies for the period January 1, 2014 through December 31, 2014.

Background

Oneida County, which has a population of approximately 235,000, is governed by a 23-member Board of Legislators. Budgeted appropriations for 2015 totaled approximately $392 million. The County Department of Social Services is responsible for providing temporary assistance to eligible individuals and families with social service and financial needs.

Key Findings

• District officials did not ensure that all service and performance reports required by contract were provided by the agencies.
• Department managers did not implement procedures to review contractual performance measures to ensure that performance outcomes were being met.
• Contracts were not always renegotiated in a timely manner.

Key Recommendations

• Require that agencies submit all reports required by their contracts and retain documentation of the contract requirements.
• Implement formal procedures to monitor whether agencies are meeting contractual performance measures.
• Actively monitor contract expiration dates so there is sufficient time to renegotiate the contracts in advance of the contracts’ expiration dates.