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INTRODUCTION
The Office of Children鈥檚 Services has completed a financial/compliance audit of the City of
Newport News Children鈥檚 Services Act program. The audit was conducted in conformance with
the International Standards for the Professional Practice of Internal Auditing (Standards). The
standards require planning and performance of the audit pursuant to stated audit objectives in order
to provide a reasonable basis for audit observations, recommendations, and conclusions. The audit
was completed on January 11, 2019 and covered the period September 1, 2017 through August 31,
2018.
The objectives of the audit were:
e To determine whether adequate internal controls have been established and implemented over
CSA expenditures.
e To determine the adequacy of training and technical assistance by assessing local government
CSA staff knowledge and proficiency in implementing local CSA programs.
e To assess whether operations have maintained high standards for sound fiscal accountability
and ensured responsible use of taxpayer funds by evaluating fiscal activities of the local CSA
program.
e To assess the level of coordination among local government CSA stakeholders and efforts to
improve CSA performance by evaluating the local CSA program鈥檚 operational and utilization
review practices.
e Assess implementation of quality improvements addressing prior audit observations reported
by OCS and/or identified in the prior self-assessment evaluation completed by the City of
Newport News. The prior CSA program audit self-assessment validation was completed
November 12, 2013.
The scope of the audit included youth and their families who received CSA funded services during
the last ten (10) months of FY2018 and the first two (2) months of FY2019. Audit procedures
included reviews of relevant laws, policies, procedures, and regulations; interviews with various
CSA stakeholders; flowcharts of operational and fiscal processes; various tests and examination
of records; and other audit procedures deemed necessary to meet the audit objectives.Jump to an indexed page (9 of 9)