Bureau of Audit Services

Local Department Audit Division:

The Local Department Audit Division conducts financial and compliance audits of all local departments of Social Services and Offices of Child Support Enforcement, as required by law, at least once every three years. These audits evaluate the Agency’s operations and controls to determine compliance with appropriate laws, rules, and regulations. Audit focus is on accounting operations, information systems, and other programs with significant financial impact.

Performance Audit Division:

The Performance Audit Division conducts performance audits of DHR statewide operations and/or Local Departments of Social Services, to determine if a program or unit is operating in an effective or efficient manner, or if program results are being achieved. Audits are conducted at the Inspector General’s discretion, based on agency risk analysis, or at the request of the Secretary, a Deputy Secretary, a DHR Executive Director, or a Local Social Services Director. The Performance Audit Division also conducts annual desk reviews of more than 150 CPA audits of Group Homes and Residential Foster Care Facilities.

External Audit Division:

The External Audit Division works with DHR Executive Directors and Local Social Services Directors to assure that corrective action plans are developed and implemented to resolve audit findings against DHR as reported in Legislative Audits, Federal Audits, CPA Audits, the State Single Audit, and OIG Internal Audits. The external Audit Division conducts follow-up reviews to assure that the corrective action that has been implemented is effective in resolving the audit issue. The primary goal of the External Audit Division is to eliminate repeat audit findings to the maximum extent possible.