Audit Objective
Determine whether Tioga County (County) Department of Social Services (Department) officials adequately monitored performance measured contracts with community-based agencies (agencies).
Key Findings
While Department officials generally monitored contracts through reviewing agency reports, in-person meetings with agency staff and firsthand observation of services, they could improve contract monitoring. Three of the 10 contracts we reviewed totaling $344,210 did not meet contract terms. Officials were either unaware that the agencies did not achieve contract terms or were aware and allowed the contract to continue without termination as follows:
- One agency provided monthly service records that indicated 51 percent of program participants did not meet performance measures.
- A decrease in services provided by an agency went unnoticed for four months.
- Officials did not ensure a contract price reduction was in accordance with contract terms, resulting in approximately $6,900 of overpayments.
- Agency records were not always complete (i.e., missing required reports and monitoring details).
- Seven contracts were executed, on average, 34 days after services commenced.
As a result, performance measures were not always met and the impact of services intended to improve the well-being of residents is reduced. If contract performance measures are not properly monitored, officials are unable to assure residents that services were delivered as intended.
Key Recommendations
- Improve monitoring efforts by obtaining and reviewing documentation to ensure performance measures are met.
- Negotiate price reductions based on current contract terms.
County officials generally agreed with our recommendations and indicated they plan to initiate corrective action. Appendix B includes our comment on an issue officials raised in their response.