Did You Say AuditDid You Say AuditAgain!Again!

August 23, 2012August 23, 2012

OMB Circular A-133OMB Circular A-133Single State AuditsSingle State Audits

Data Reliability AuditData Reliability Audit

Compliance RequirementsCompliance RequirementsSelf AssessmentSelf Assessment

Data Reliability Audit - DRAData Reliability Audit - DRA

Reliability refers to the consistency of Reliability refers to the consistency of results when information is measured results when information is measured or tested and includes the concepts of or tested and includes the concepts of

being verifiable or supportedbeing verifiable or supported

PurposePurpose – Evaluates the CS Program and – Evaluates the CS Program and performance; meeting the federal requirements for performance; meeting the federal requirements for

providing CS servicesproviding CS servicesAnnual reportAnnual report – OCSE’s Annual Report to Congress – OCSE’s Annual Report to Congress

http://www.acf.hhs.gov/programs/cse/http://www.acf.hhs.gov/programs/cse/

Self Assessment CategoriesSelf Assessment CategoriesCase ClosureCase ClosureEnforcementEnforcement

Paternity EstablishmentPaternity EstablishmentIntergovernmentalIntergovernmental

MedicalMedicalReview and AdjustmentReview and Adjustment

State RoleState RoleState Auditors OMB Circular A-133State Auditors OMB Circular A-133

Special Test and ProvisionsSpecial Test and ProvisionsEstablishment of Paternity and SupportEstablishment of Paternity and Support

EnforcementEnforcementIntergovernmentalIntergovernmental

MedicalMedicalR&AR&A

Federal RoleFederal RoleSection 452(a)(B) of the ActSection 452(a)(B) of the Act

Review, Comment, Recommendations, Corrective Action Review, Comment, Recommendations, Corrective Action PlanPlan

Audit GuideAudit GuideInternal ControlInternal Control

Compliance RequirementsCompliance RequirementsSuggested Audit ProceduresSuggested Audit Procedures

Audit Reporting RequirementsAudit Reporting Requirements

OMB A-133 Compliance SupplementOMB A-133 Compliance Supplementhttp://www.whitehouse.gov/omb/circulars/a133_compliance_supplement_2011/http://www.whitehouse.gov/omb/circulars/a133_compliance_supplement_2011/

Self Assessment = Federal Timeframes Self Assessment = Federal Timeframes Data Reliability Audit =OCSE 157 Data Reliability Audit =OCSE 157

Is the Data Verifiable?Is the Data Verifiable?

Self Assessment Self Assessment ++

Data Reliability AuditData Reliability Audit==

MoneyMoney

CalculatingCalculatingPerformancePerformance

IndicatorsIndicators

Data Reliability AuditData Reliability Audit

SSection 452 (a)(4)(C)(i) of Part D of Title IV of the Social Security Actection 452 (a)(4)(C)(i) of Part D of Title IV of the Social Security Act CompletenessCompleteness

ReliabilityReliabilitySecuritySecurityAccuracyAccuracy

==

Data Reliability AuditData Reliability AuditPenalty PerformancePenalty Performance

45 CFR 305.6145 CFR 305.61

Subject to a Financial Penalty Subject to a Financial Penalty

Fails to submit complete and reliable data (95% standard)Fails to submit complete and reliable data (95% standard)Fails to meet the performance standards for the paternity Fails to meet the performance standards for the paternity

rate, support establishment or current collections rate, support establishment or current collections

Risk: Line 5 of the OCSE157Risk: Line 5 of the OCSE157

Children Born Out of WedlockChildren Born Out of Wedlock

Data Reliability AuditData Reliability Audit

North Carolina FFY2010 AuditNorth Carolina FFY2010 Audit

179 cases sampled (10.1.09 – 9.30.10)179 cases sampled (10.1.09 – 9.30.10)

NC did not meet the 95% standard: Line 6 of the OCSE157NC did not meet the 95% standard: Line 6 of the OCSE157Children Born Out of Wedlock with Paternity Established or Children Born Out of Wedlock with Paternity Established or

AcknowledgedAcknowledged

““If You Report It,If You Report It,You Must Support It” You Must Support It”

Data Reliability AuditData Reliability Audit

North Carolina FFY2011 AuditNorth Carolina FFY2011 Audit178 cases sampled (10.1.10 – 9.30.11)178 cases sampled (10.1.10 – 9.30.11)

What Was Missing?What Was Missing?Applications Applications

IV-A Referral Information IV-A Referral Information Orders Orders

Paternity Information Paternity Information Case Closure Information Case Closure Information

‘Supporting Documentation’ ‘Supporting Documentation’

““If You Report It,If You Report It,

You Must Support It” You Must Support It”

Data Reliability AuditData Reliability Audit

““If You Report It,If You Report It,You Must Support It” You Must Support It”

Data Reliability AuditData Reliability Audit

Lesson LearnedLesson Learned

Rule # 1Rule # 1No AssumptionsNo Assumptions

““If You Report It,If You Report It,

You Must Support It” You Must Support It”

Data Reliability AuditData Reliability Audit

Lesson LearnedLesson LearnedRule # 2Rule # 2

““If You Report It,If You Report It,

You Must Support It” You Must Support It”

Data Reliability AuditData Reliability AuditLesson LearnedLesson Learned

Rule # 3Rule # 3

Understand the audit findingsUnderstand the audit findingsWork to eliminate repeat audit findingsWork to eliminate repeat audit findings

Maintain close contact with: Maintain close contact with: Regional Representative or Regional Representative or

Policy and Training orPolicy and Training orDebbie HendersonDebbie Henderson

““If You Report It,If You Report It,

You Must Support It” You Must Support It”

AuditsAudits

““If You Report It, You Must Support It”If You Report It, You Must Support It”We Did It! We Did It!