Child Support Enforcement Administration - Office of Legislative Audits

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Finally, internal control and procedural deficiencies existed in several areas including cash receipts and access to the automated Child Support Enforcement System. In our preceding audit report dated May 17, 2005, we reported that CSEA’s accountability and compliance level was unsatisfactory in accordance with the rating system we established in conformity with State law. Based on the results of this audit, we have concluded that CSEA has improved its fiscal and compliance operations and, accordingly, CSEA’s accountability and compliance level is no longer unsatisfactory. Respectfully submitted, Bruce A. Myers, CPA Legislative Auditor 2
Table of Contents Executive Summary 5 Background Information 7 Agency Responsibilities 7 Status of Findings From Preceding Audit Report 8 Findings and Recommendations 9 Enforcement Procedures Finding 1 – CSEA Did Not Request Licensing Authorities to Suspend 9 Occupational Licenses and the State Lottery Match Was Not Always Effective * Finding 2 – Social Security Numbers of Obligors Were Not Always 10 Obtained and Recorded in the Automated Child Support System * Finding 3 – Seizure of Delinquent Obligor Bank Accounts Was Not 11 Effectively Used as a Collection Tool Finding 4 – Documentation of Enforcement of Medical Support Orders 12 Was Lacking * Finding 5 – Driver’s License Suspension Referrals Rejected by MVA 13 Were Not Adequately Investigated * Finding 6 – CSEA Did Not Ensure That a Local Office’s Follow-up with 14 Delinquent Obligors Was Timely Payments to Deceased Individuals Finding 7 – Effective Procedures Were Not In Place to Detect Child 15 Support Payments Being Issued to Deceased Individuals Undisbursed Funds * Finding 8 – Undisbursed Funds Were Not Sent to the Comptroller of the 16 Treasury as Required by Law * Denotes item repeated in full or part from preceding audit report 3
Page 1 and 2: Audit Report Department of Human Re
Page 3: October 7, 2008 Senator Verna L. Jo
Page 7 and 8: Executive Summary Legislative Audit
Page 9 and 10: Agency Responsibilities Background
Page 11 and 12: Enforcement Procedures Findings and
Page 13 and 14: Similar conditions regarding missin
Page 15 and 16: Finding 5 CSEA did not adequately i
Page 17 and 18: Payments to Deceased Individuals Fi
Page 19 and 20: collected by the local child suppor
Page 21 and 22: December 1, 2005 to February 28, 20
Page 23 and 24: The privatization contract was awar
Page 25: Our test of the collection efforts
Page 28: Because of inherent limitations in
Page 31 and 32: Department of Human Resources (DHR)
Page 43: AUDIT TEAM Stephen C. Pease, CPA Au

Child Support Enforcement Administration - Office of Legislative Audits

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