1. Did You Say Audit Again! August 23, 2012

2. OMB Circular A-133 Single State Audits Data Reliability Audit Compliance Requirements Self Assessment Data Reliability Audit - DRA

3. Reliability refers to the consistency of results when information is measured or tested and includes the concepts of being verifiable or supported

4. Purpose – Evaluates the CS Program and performance; meeting the federal requirements for providing CS services Annual report – OCSE’s Annual Report to Congress http://www.acf.hhs.gov/programs/cse/ Self Assessment Categories Case Closure Enforcement Paternity Establishment Intergovernmental Medical Review and Adjustment

5. State Role State Auditors OMB Circular A-133 Special Test and Provisions Establishment of Paternity and Support EnforcementIntergovernmentalMedicalR&A Federal Role Section 452(a)(B) of the Act Review, Comment, Recommendations, Corrective Action Plan

6. Audit Guide Internal Control Compliance Requirements Suggested Audit Procedures Audit Reporting Requirements OMB A-133 Compliance Supplement http://www.whitehouse.gov/omb/circulars/a133_compliance_supplement_2011/

7. Self Assessment = Federal Timeframes Data Reliability Audit =OCSE 157 Is the Data Verifiable? Self Assessment + Data Reliability Audit = Money

8. CalculatingPerformanceIndicators Data Reliability Audit S ection 452 (a)(4)(C)(i) of Part D of Title IV of the Social Security Act Completeness Reliability Security Accuracy =

9. Data Reliability Audit Penalty Performance 45 CFR 305.61 Subject to a Financial Penalty Fails to submit complete and reliable data (95% standard) Fails to meet the performance standards for the paternity rate, support establishment or current collections Data Reliability Audit Penalty Performance 45 CFR 305.61 Subject to a Financial Penalty Fails to submit complete and reliable data (95% standard) Fails to meet the performance standards for the paternity rate, support establishment or current collections

10. Risk: Line 5 of the OCSE157 Children Born Out of Wedlock Data Reliability Audit North Carolina FFY2010 Audit 179 cases sampled (10.1.09 – 9.30.10) NC did not meet the 95% standard: Line 6 of the OCSE157 Children Born Out of Wedlock with Paternity Established or Acknowledged

11. “If You Report It, You Must Support It” Data Reliability Audit North Carolina FFY2011 Audit 178 cases sampled (10.1.10 – 9.30.11) What Was Missing? Applications IV-A Referral Information Orders Paternity Information Case Closure Information ‘Supporting Documentation’

12. “If You Report It, You Must Support It” Data Reliability Audit

13. “If You Report It, You Must Support It” Data Reliability Audit Lesson Learned Rule # 1 No Assumptions

14. “If You Report It, You Must Support It” Data Reliability Audit Lesson Learned Rule # 2 Data Reliability Audit Lesson Learned Rule # 2

15. “If You Report It, You Must Support It” Data Reliability Audit Lesson Learned Rule # 3 Understand the audit findings Work to eliminate repeat audit findings Maintain close contact with: Regional Representative or Policy and Training or Debbie Henderson Data Reliability Audit Lesson Learned Rule # 3 Understand the audit findings Work to eliminate repeat audit findings Maintain close contact with: Regional Representative or Policy and Training or Debbie Henderson

16. “If You Report It, You Must Support It” Audits Audits

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