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Receive the Auditor-Controller's Internal Audit Division's Internal Control Review of the Department of Health and Social Services Special Investigation Bureau Accounts Receivable
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Published Notice Required? Yes ____ No _X _
Public Hearing Required? Yes ____ No _X _
DEPARTMENTAL RECOMMENDATION:
The Auditor-Controller's Office (ACO) recommends the Board of Supervisors receive the internal control review of the Department of Health and Social Services (H&SS) Special Investigations Bureau (SIB) Accounts Receivable.
SUMMARY AND DISCUSSION:
At the request of H&SS and pursuant to the ACO's Internal Audit Division (IAD) FY2018/19 audit plan, the IAD performed an internal control review of the SIB Accounts Receivable process. The objectives of the review were to evaluate the effectiveness and efficiency of the internal controls, policies, procedures, and practices in billing and collection of benefit overpayments and general assistance loans. The scope of our review included reviewing accounts receivable policies, procedures, and practices in place as of December 31, 2018.
SIB Accounting Unit manages the billing and collection of benefit overpayments and general assistance loans. Overpayments occur when a client receives benefits to which he/she was not eligible. Client errors and administrative errors may cause overpayments. Overpayments are recovered through voluntary cash recoveries, voluntary grant offset, offset of overpayment and underpayment, recoupment/grant adjustment and/or demand for repayment. General assistance (GA) is a County funded program which provides cash assistance to adults without dependents. GA is considered a loan and the recipient must pay it back.
The County uses CalWIN to support the administration of public assistance programs. Benefits are entered and administered through CalWIN. SIB uses Ventura Automated Collection System (VACS) to manage billings and collections of benefit overpayment and general ass...
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