tailieunhanh - The Financial Audit of the Hawaiÿi Youth Correctional Facility A Report to the Governor and the Legislature of the State of Hawai‘i Report No. 07-01 January 2007 _part3

Kiểm tra người ký được trình bày với tất cả các tài liệu hỗ trợ khi đăng ký kiểm tra, đánh giá cần thiết tài liệu bằng cách tắt của người xem. Phường phải được cung cấp một bản sao của một báo cáo hàng tháng của tài khoản của họ trong theo quy định của Chính sách Hawaiÿi thanh niên cơ sở cải huấn , Phần . Ngoài ra, quá trình này nên được ghi chép bằng cách lấy chữ cái đầu hoặc chữ ký của phường. . | Chapter 2 HYCF Has Staffing and Internal Control Deficiencies Check signers be presented with all supporting documents when signing checks with the necessary review documented by the reviewer s initials. Wards should be provided with a copy of a monthly statement of their account in accordance with Hawai i Youth Correctional Facility Policy Section . Also this process should be documented by obtaining wards initials or signatures. Lastly monitoring controls over the distribution of monthly trust account statements to wards should be implemented including designating a management level employee to oversee the distribution of monthly trust account statements to wards by their social workers. Improved Compliance with Procurement Laws and Rules Is Needed We reviewed all Office of Youth Services contracts entered into during FY2005 that were 100 000 or greater for compliance with Chapters 103D Hawai i Public Procurement Code and 103F Purchases of Health and Human Services Hawai i Revised Statutes HRS . Among 24 health and human services contracts examined we noted that a Log of Proposals Received was not prepared in a timely manner for each of the reviewed contracts. Chapter 103F-402 HRS and Section 3-143-615 Hawai i Administrative Rules HAR require that a register of proposals be prepared and available for public inspection after contract proposal submission. The register shall include the name of all applicants and other identifying information and shall be made available for public inspection within ten working days or a reasonable time after the submittal deadline. The Log of Proposals Received for these contracts was finally made available for public inspection as late as three to ten months after the deadline for contract submittal. Office of Youth Services personnel explained the discrepancies were due to employee error. However state procurement laws and rules clearly mandate how and when to prepare a register of contract proposals as well as the .