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class="facets-exposed-filter__facets"> <div data-drupal-selector="edit-field-report-date-issued-state-wrapper" id="edit-field-report-date-issued-state-wrapper--3" class="js-form-wrapper form-wrapper field-report-date-issued-state-wrapper"> <div class="listing-filter date-issued"> <button type="button" class="listing-filter__header" tabindex="0"> <h3 class="listing-filter__label"> Date Issued</h3> <span class="fa-solid fa-caret-down listing-filter__icon"></span> </button> <div class="listing-filter__inner"> <button type="button" class="listing-filter__header" tabindex="-1"> <h3 class="listing-filter__label">Date Issued</h3> <span class="fa-solid fa-caret-up listing-filter__icon"></span> </button> <div class="listing-filter__content"> <div class="form-item js-form-item form-type-date js-form-type-date form-item-field-report-date-issued-state-min js-form-item-field-report-date-issued-state-min"> <label for="edit-field-report-date-issued-state-min--2" class="usa-label control-label">Min</label> <input class="bef-datepicker form-date usa-input" autocomplete="off" data-drupal-selector="edit-field-report-date-issued-state-min" type="date" id="edit-field-report-date-issued-state-min--2" name="field_report_date_issued_state[min]" value="" size="30" data-bef-auto-submit-exclude='' /> </div> <div class="form-item js-form-item form-type-date js-form-type-date form-item-field-report-date-issued-state-max js-form-item-field-report-date-issued-state-max"> <label for="edit-field-report-date-issued-state-max--2" class="usa-label control-label">Max</label> <input class="bef-datepicker form-date usa-input" autocomplete="off" data-drupal-selector="edit-field-report-date-issued-state-max" type="date" id="edit-field-report-date-issued-state-max--2" name="field_report_date_issued_state[max]" value="" size="30" data-bef-auto-submit-exclude='' /> </div> </div> </div> </div> </div> <div class="listing-filter report-state"> <button type="button" class="listing-filter__header" tabindex="0"> <h3 class="listing-filter__label"> <label for="edit-state-state-local--2" class="usa-label control-label">Report State</label></h3> <span class="fa-solid fa-caret-down listing-filter__icon"></span> </button> <div class="listing-filter__inner"> <button type="button" class="listing-filter__header" tabindex="-1"> <h3 class="listing-filter__label"><label for="edit-state-state-local--2" class="usa-label control-label">Report State</label></h3> <span class="fa-solid fa-caret-up listing-filter__icon"></span> </button> <div class="listing-filter__content"> <select data-drupal-selector="edit-state-state-local" multiple="multiple" name="state_state_local[]" id="edit-state-state-local--2" class="form-select usa-select"> <option value="AK">AK</option> <option value="AZ">AZ</option> <option value="CA">CA</option> <option value="ca">ca</option> <option value="CO">CO</option> <option value="CT">CT</option> <option value="DC">DC</option> <option value="DE">DE</option> <option value="FL">FL</option> <option value="GA">GA</option> <option value="HI">HI</option> <option value="IL">IL</option> <option value="IN">IN</option> <option value="KS">KS</option> <option value="KY">KY</option> <option value="LA">LA</option> <option value="MA">MA</option> <option value="MD">MD</option> <option value="MI">MI</option> <option value="MN">MN</option> <option value="MO">MO</option> <option value="MS">MS</option> <option value="NC">NC</option> <option value="ND">ND</option> <option value="NJ">NJ</option> <option value="NM">NM</option> <option value="NY">NY</option> <option value="OH">OH</option> <option value="OK">OK</option> <option value="OR">OR</option> <option value="TN">TN</option> <option value="TX">TX</option> <option value="VA">VA</option> <option value="VT">VT</option> <option value="WA">WA</option> <option value="WI">WI</option> <option value="WV">WV</option> </select> </div> </div> </div> <div class="listing-filter agency-wide"> <button type="button" class="listing-filter__header" tabindex="0"> <h3 class="listing-filter__label"> <label for="edit-agency-wide-state--2" class="usa-label control-label">Agency Wide</label></h3> <span class="fa-solid fa-caret-down listing-filter__icon"></span> </button> <div class="listing-filter__inner"> <button type="button" class="listing-filter__header" tabindex="-1"> <h3 class="listing-filter__label"><label for="edit-agency-wide-state--2" class="usa-label control-label">Agency Wide</label></h3> <span class="fa-solid fa-caret-up listing-filter__icon"></span> </button> <div class="listing-filter__content"> <select data-drupal-selector="edit-agency-wide-state" multiple="multiple" name="agency-wide-state[]" id="edit-agency-wide-state--2" class="form-select usa-select"> <option value="1">Yes</option> <option value="0">No</option> </select> </div> </div> </div> <div class="listing-filter report-type"> <button type="button" class="listing-filter__header" tabindex="0"> <h3 class="listing-filter__label"> <label for="edit-report-type-state-local--2" class="usa-label control-label">Report Type</label></h3> <span class="fa-solid fa-caret-down listing-filter__icon"></span> </button> <div class="listing-filter__inner"> <button type="button" class="listing-filter__header" tabindex="-1"> <h3 class="listing-filter__label"><label for="edit-report-type-state-local--2" class="usa-label control-label">Report Type</label></h3> <span class="fa-solid fa-caret-up listing-filter__icon"></span> </button> <div class="listing-filter__content"> <select data-drupal-selector="edit-report-type-state-local" multiple="multiple" name="report-type-state-local[]" id="edit-report-type-state-local--2" class="form-select usa-select"> <option value="976">Advisory Reports</option> <option value="977">Agreed-upon Procedures</option> <option value="978">Annual/Semi-annual Reports</option> <option value="979">Attestation</option> <option value="3">Audit</option> <option value="984">Inspection / Evaluation</option> <option value="985">Investigation</option> <option value="975">Other</option> </select> </div> </div> </div> <div class="listing-filter agency-reviewed"> <button type="button" class="listing-filter__header" tabindex="0"> <h3 class="listing-filter__label"> <label for="edit-agency-reviewed-state-local--2" class="usa-label control-label">Agency Reviewed</label></h3> <span class="fa-solid fa-caret-down listing-filter__icon"></span> </button> <div class="listing-filter__inner"> <button type="button" class="listing-filter__header" tabindex="-1"> <h3 class="listing-filter__label"><label for="edit-agency-reviewed-state-local--2" class="usa-label control-label">Agency Reviewed</label></h3> <span class="fa-solid fa-caret-up listing-filter__icon"></span> </button> <div class="listing-filter__content"> <select data-drupal-selector="edit-agency-reviewed-state-local" multiple="multiple" name="agency-reviewed-state-local[]" id="edit-agency-reviewed-state-local--2" class="form-select usa-select"> <option value="29">Arlington County, Virginia</option> <option value="31">Broward County/ Municipalities</option> <option value="34">California, Berkley City</option> <option value="35">California, City of San Diego</option> <option value="36">California, Sacramento City</option> <option value="37">California, San Jose City</option> <option value="33">California State</option> <option value="39">City of Chicago</option> <option value="40">City of Denver</option> <option value="41">City of Scottsdate</option> <option value="49">Cuyahoga County</option> <option value="54">Department of Commerce</option> <option value="68">District of Columbia</option> <option value="97">Maryland, Montgomery County</option> <option value="111">North Carolina, City of Charlotte</option> <option value="115">Oregon, City of Portland</option> <option value="116">Oregon, Multnomah County</option> <option value="128">State of Alaska</option> <option value="129">State of Arizona</option> <option value="130">State of Colorado</option> <option value="131">State of Connecticut</option> <option value="132">State of Delaware</option> <option value="133">State of Florida</option> <option value="134">State of Goergia</option> <option value="135">State of Hawaii</option> <option value="136">State of Illinois</option> <option value="137">State of Indiana</option> <option value="139">State of Kansas</option> <option value="140">State of Kentucky</option> <option value="141">State of Louisiana</option> <option value="142">State of Louisiana</option> <option value="144">State of Massachusetts</option> <option value="145">State of Michigan</option> <option value="146">State of Minnesota</option> <option value="147">State of Mississippi</option> <option value="148">State of Missouri</option> <option value="149">State of New Jersey</option> <option value="151">State of New Mexico</option> <option value="152">State of New York</option> <option value="153">State of North Carolina</option> <option value="154">State of North Dakota</option> <option value="155">State of Ohio</option> <option value="156">State of Oklahoma</option> <option value="157">State of Oregon</option> <option value="158">State of Tennessee, Treasury</option> <option value="159">State of Vermont</option> <option value="160">State of Virginia Public Accounts</option> <option value="161">State of Washington</option> <option value="162">State of West Virginia</option> <option value="163">State of Wisconsin</option> <option value="167">Texas, City of Austin</option> <option value="168">Texas, City of Dallas</option> <option value="169">Texas, City of Denton</option> <option value="170">Texas, City of El Paso Internal Audit Office</option> <option value="178">Ulster County NY</option> <option value="181">Virginia, Richmond City</option> <option value="183">Washington State, Port of Seattle</option> <option value="182">Washington State Financial Management</option> </select> </div> </div> </div> <div class="listing-filter agency"> <button type="button" class="listing-filter__header" tabindex="0"> <h3 class="listing-filter__label"> <label for="edit-oig-state-local--2" class="usa-label control-label">Agency</label></h3> <span class="fa-solid fa-caret-down listing-filter__icon"></span> </button> <div class="listing-filter__inner"> <button type="button" class="listing-filter__header" tabindex="-1"> <h3 class="listing-filter__label"><label for="edit-oig-state-local--2" class="usa-label control-label">Agency</label></h3> <span class="fa-solid fa-caret-up listing-filter__icon"></span> </button> <div class="listing-filter__content"> <select data-drupal-selector="edit-oig-state-local" multiple="multiple" name="oig-state-local[]" id="edit-oig-state-local--2" class="form-select usa-select"> <option value="184">Alaska Division of Legislative Audit</option> <option value="190">Arizona, City of Scottsdale Auditor</option> <option value="189">Arizona Auditor General</option> <option value="191">Arlington County Auditor</option> <option value="192">Broward Office of the Inspector General</option> <option value="194">California, Berkley City Auditor</option> <option value="195">California, City of San Diego Auditor</option> <option value="196">California, Sacramento City Auditor</option> <option value="197">California, San Jose City Auditor</option> <option value="193">California State Auditor</option> <option value="200">City of Chicago Office of Inspector General</option> <option value="202">Colorado, City and County of Denver Auditor</option> <option value="201">Colorado State Auditor</option> <option value="205">Connecticut Office of the Auditors of Public Accounts</option> <option value="210">Cuyahoga County, Ohio Department of Internal Auditing</option> <option value="228">District of Columbia Auditor</option> <option value="245">Georgia State Auditor</option> <option value="248">Hawaii State Auditor</option> <option value="249">Illinois Auditor General</option> <option value="252">Kansas Legislative Division of Post Audit</option> <option value="253">Kentucky State Auditor of Public Accounts</option> <option value="257">Louisiana Legislative Auditor</option> <option value="260">Maryland, Montgomery County Inspector General</option> <option value="261">Michigan Auditor General</option> <option value="262">Minnesota State Legislative Auditor</option> <option value="263">Mississippi Office of the State Auditor</option> <option value="264">Missouri State Auditor</option> <option value="275">New Jersey State Auditor</option> <option value="277">New Mexico State Auditor</option> <option value="278">New York State Comptroller</option> <option value="280">North Carolina, City of Charlotte Internal Audit Department</option> <option value="279">North Carolina State Auditor</option> <option value="285">Office of the Ulster County Comptroller</option> <option value="286">Ohio Auditor of State</option> <option value="287">Oklahoma State Auditor and Inspector</option> <option value="289">Oregon, City of Portland Auditor</option> <option value="290">Oregon, Multnomah County Auditor</option> <option value="288">Oregon Secretary of State, Audits Division</option> <option value="303">State of Delaware Auditor of Accounts</option> <option value="304">State of Florida Office of the Chief Inspector General</option> <option value="305">State of Indiana Office of Inspector General</option> <option value="306">State of Massachusetts, Office of the State Auditor</option> <option value="307">Tennessee Comptroller of the Treasury</option> <option value="309">Texas, City of Austin Auditor</option> <option value="310">Texas, City of Dallas Auditor</option> <option value="311">Texas, City of Denton Internal Audit Department</option> <option value="312">Texas, City of El Paso Internal Audit Office</option> <option value="319">Vermont State Auditor</option> <option value="323">Virginia, Richmond City Auditor</option> <option value="320">Virginia Auditor of Public Accounts</option> <option value="326">Washington State, Port of Seattle Internal Audit</option> <option value="324">Washington State Auditor</option> <option value="325">Washington State Financial Management</option> <option value="327">West Virginia Office of the Legislative Auditor</option> <option value="328">Wisconsin State Auditor</option> </select> </div> </div> </div> <div class="listing-filter special-projects"> <button type="button" class="listing-filter__header" tabindex="0"> <h3 class="listing-filter__label"> <label for="edit-special-projects-state-local--2" class="usa-label control-label">Special Projects</label></h3> <span class="fa-solid fa-caret-down listing-filter__icon"></span> </button> <div class="listing-filter__inner"> <button type="button" class="listing-filter__header" tabindex="-1"> <h3 class="listing-filter__label"><label for="edit-special-projects-state-local--2" class="usa-label control-label">Special Projects</label></h3> <span class="fa-solid fa-caret-up listing-filter__icon"></span> </button> <div class="listing-filter__content"> <select data-drupal-selector="edit-special-projects-state-local" multiple="multiple" name="special-projects-state-local[]" id="edit-special-projects-state-local--2" class="form-select usa-select"> <option value="334">Pandemic</option> </select> </div> </div> </div> </div> </div> </div> <div class="layout__region--second-bottom"> <div class="form-item js-form-item form-type-select js-form-type-select form-item-items-per-page js-form-item-items-per-page"> <label for="edit-items-per-page--2" class="usa-label control-label">Items per page</label> <div class="select-wrapper"> <select data-drupal-selector="edit-items-per-page" id="edit-items-per-page--2" name="items_per_page" class="form-select usa-select"> <option value="10" selected="selected">10</option> <option value="25">25</option> <option value="50">50</option> <option value="100">100</option> </select> </div> </div> <div data-drupal-selector="edit-actions" class="form-actions js-form-wrapper form-wrapper" id="edit-actions--2"> <input data-drupal-selector="edit-submit-reports-listing-state-local-2" type="submit" id="edit-submit-reports-listing-state-local--2" value="Apply Filters" class="button js-form-submit form-submit usa-button" /> <input data-drupal-selector="edit-reset-reports-listing-state-local-2" type="submit" id="edit-reset-reports-listing-state-local--2" name="reset" value="Reset" class="button js-form-submit form-submit usa-button" /> </div> </div> </div> </form> </form> </div> <div class="view-header"> </div> <div class="view-content grid-row grid-gap"> <div class="mobile:grid-col-fill tablet:grid-col-fill"> <table data-component-id="oversight:listing_table" class="views-table views-view-table cols-7 usa-table oig-table usa-table--stacked usa-table--borderless listing-table listing-table--accordion"> <thead> <tr> <th id="view-field-report-date-issued-table-column" class="views-field views-field-field-report-date-issued" scope="col">Date Issued</th> <th id="view-field-report-agency-reviewed-table-column" class="views-field views-field-field-report-agency-reviewed" scope="col">Agency Reviewed/Investigated</th> <th id="view-title-table-column" class="views-field views-field-title" scope="col">Report Title</th> <th id="view-field-report-type-table-column" class="views-field views-field-field-report-type" scope="col">Type</th> <th id="view-field-report-location-table-column" class="views-field views-field-field-report-location" scope="col">Location</th> <th id="view-url-table-column" class="views-field action-cell"></th> </tr> </thead> <tbody> <tr class="listing-table__row table-row"> <td headers="view-field-report-date-issued-table-column" class="views-field views-field-field-report-date-issued" data-label="Date Issued"><time datetime="2025-01-27T12:00:00Z">01/27/2025</time> </td> <td headers="view-field-report-agency-reviewed-table-column" class="views-field views-field-field-report-agency-reviewed" data-label="Agency Reviewed/Investigated">Cuyahoga County </td> <td headers="view-title-table-column" class="views-field views-field-title" data-label="Report Title">Criminal Justice Information Sharing Audit Department of Public Safety and Justice Services & Sheriff's Office January 1, 2023- December 31, 2023 </td> <td headers="view-field-report-type-table-column" class="views-field views-field-field-report-type" data-label="Type">Audit </td> <td headers="view-field-report-location-table-column" class="views-field views-field-field-report-location" data-label="Location">Agency-Wide </td> <td headers="view-url-table-column" class="action-cell" data-label="action-cell-report-link" rowspan="2"><a href="/reports/audit/criminal-justice-information-sharing-audit-department-public-safety-and-justice" hreflang="en">View Report<span class="extlink fa-solid fa-arrow-up-right-from-square"></span></a> </td> </tr> <tr class="listing-table__accordion-toggle"> <td data-label="View Report Highlights" colspan="5"> <button class="listing-table__accordion-button"> View Report Highlights <span class="fa-solid fa-caret-up listing-table__accordion-icon"></span> </button> </td> </tr> <tr class="listing-table__container hidden listing-table__container--accent"> <td class="" data-label="View Report Highlights" colspan="6"> <div> <article class="node node--type-report node--view-mode-highlights"> <div> <div data-component-id="oversight:report_highlights" class="report-highlights"> <div class="report-highlights__content"> <div data-component-id="oversight:field_values_list" class="field-values-list"> <div class="field-values-list__content"> <div class="field field--name-field-report-submitting-oig field--type-entity-reference field--label-inline clearfix"> <div class="title display-inline">Submitting OIG</div> <div class="field__item display-inline">Cuyahoga County, Ohio Department of Internal Auditing</div> </div> <div class="field field--name-body field--type-text-with-summary field--label-inline clearfix"> <div class="title display-inline">Report Description</div> <div class="field__item display-inline"><p class="text-align-justify"><span>The Department of Internal Auditing (DIA) has conducted an audit of Criminal Justice Information Sharing (CJIS) for the period January 1, 2023 – December 31, 2023. Our main objectives were:</span></p> <ul> <li> <p class="text-align-justify"><span>To assess the effectiveness and adequacy of policy, procedures, and controls in mitigating the risk for the CJIS subscriber services.</span></p> </li> <li> <p class="text-align-justify"><span>Evaluate compliance with Homeland Security related policies.</span></p> </li> <li> <p class="text-align-justify"><span>Assess the adequacy, completeness, and accuracy of the subscriber fee or court revenue process.</span></p> </li> </ul> <p class="text-align-justify"><span>To accomplish our objectives DIA:</span></p> <ul> <li> <p class="text-align-justify"><span>Met with management of Public Safety and Justice Services (PSJS)-Fiscal and the Sheriff’s Office.</span></p> </li> <li> <p class="text-align-justify"><span>Documented their processes and identified the related controls.</span></p> </li> <li> <p class="text-align-justify"><span>Reviewed existing contracts for CJIS services to identify relevant contract compliance requirements and for best practices regarding security policies. </span></p> </li> <li> <p class="text-align-justify"><span>Reviewed procedures and controls to assess the effectiveness in mitigating the risks associated with revenue remittance.</span></p> </li> <li> <p class="text-align-justify"><span>Evaluated accounting of CJIS Enterprise Fund.</span></p> </li> </ul> <p class="text-align-justify"><span>Our audit procedures disclosed contract non-compliance and internal control weaknesses and/or areas of potential process improvement related to:</span></p> <ul> <li> <p class="text-align-justify"><span>Compliance and monitoring controls on contracted services for the CJIS program.</span></p> </li> <li> <p class="text-align-justify"><span>Lack of supporting documentation and procedures related to revenue remittance from municipalities</span></p> </li> <li> <p class="text-align-justify"><span>Lack of policies and procedures</span></p> </li> <li> <p class="text-align-justify"><span>Stagnant cash balance of the CJIS enterprise fund</span></p> </li> <li> <p class="text-align-justify"><span>Potential for unallowed payroll expenditures in the CJIS Fund.</span></p> </li> </ul> <p><br> </p> </div> </div> <div class="field field--name-field-report-number-of-recs field--type-integer field--label-inline clearfix"> <div class="title display-inline">Number of Recommendations</div> <div class="field__item display-inline">13</div> </div> </div> </div> </div> <div class="report-highlights__image"> <div> <h2><a href="/inspectors-general/cuyahoga-county-ohio-department-internal-auditing"> <div class="field field--name-name field--type-string field--label-hidden field__item">Cuyahoga County, Ohio Department of Internal Auditing</div> </a></h2> <div class="field field--name-field-logo field--type-entity-reference field--label-hidden field__item"><div> <div class="field field--name-field-media-image field--type-image field--label-visually_hidden"> <div class="title usa-sr-only">Image</div> <div class="field__item"> <img loading="lazy" src="/sites/default/files/styles/max_325x325/public/images/2024-11/Cuyahoga%20County%20logo.png?itok=l0nSF2JC" width="325" height="325" alt="Cuyahoga County, Ohio Department of Internal Auditing Logo" /> </div> </div> </div> </div> </div> </div> </div> </div> </article> </div> </td> </tr> <tr class="listing-table__row table-row"> <td headers="view-field-report-date-issued-table-column" class="views-field views-field-field-report-date-issued" data-label="Date Issued"><time datetime="2024-12-02T12:00:00Z">12/02/2024</time> </td> <td headers="view-field-report-agency-reviewed-table-column" class="views-field views-field-field-report-agency-reviewed" data-label="Agency Reviewed/Investigated">Cuyahoga County </td> <td headers="view-title-table-column" class="views-field views-field-title" data-label="Report Title">Public Records Management Audit </td> <td headers="view-field-report-type-table-column" class="views-field views-field-field-report-type" data-label="Type">Audit </td> <td headers="view-field-report-location-table-column" class="views-field views-field-field-report-location" data-label="Location">Agency-Wide </td> <td headers="view-url-table-column" class="action-cell" data-label="action-cell-report-link" rowspan="2"><a href="/reports/audit/public-records-management-audit" hreflang="en">View Report<span class="extlink fa-solid fa-arrow-up-right-from-square"></span></a> </td> </tr> <tr class="listing-table__accordion-toggle"> <td data-label="View Report Highlights" colspan="5"> <button class="listing-table__accordion-button"> View Report Highlights <span class="fa-solid fa-caret-up listing-table__accordion-icon"></span> </button> </td> </tr> <tr class="listing-table__container hidden listing-table__container--accent"> <td class="" data-label="View Report Highlights" colspan="6"> <div> <article class="node node--type-report node--view-mode-highlights"> <div> <div data-component-id="oversight:report_highlights" class="report-highlights"> <div class="report-highlights__content"> <div data-component-id="oversight:field_values_list" class="field-values-list"> <div class="field-values-list__content"> <div class="field field--name-field-report-submitting-oig field--type-entity-reference field--label-inline clearfix"> <div class="title display-inline">Submitting OIG</div> <div class="field__item display-inline">Cuyahoga County, Ohio Department of Internal Auditing</div> </div> <div class="field field--name-body field--type-text-with-summary field--label-inline clearfix"> <div class="title display-inline">Report Description</div> <div class="field__item display-inline"><p>The Department of Internal Auditing (DIA) has conducted an audit of public records management for the period January 1, 2023, to December 31, 2023. Our main objectives were to:<br /> • Assess the effectiveness and adequacy of policy, procedures, and controls in mitigating the risk of managing the County’s records.<br /> • Evaluate compliance with County record retention policies and related state/federal laws.</p> <p>To accomplish our objectives DIA:<br /> • Met with management of County Archives and Microfilm departments.<br /> • Documented their processes and identified the related controls.<br /> • Reviewed policies within the County Code and federal laws and Ohio Revised Code (ORC) to identify relevant compliance requirements.<br /> • Reviewed Microfilm and Archives procedures and controls to assess the effectiveness in mitigating risks of managing County records and legal compliance. </p> <p>This included a review of all approved record retention schedules for requirements related to retainage of records. DIA also compared certain processes performed by Archives and Microfilm to industry best practices. </p> <p>Our audit procedures disclosed non-compliance and internal control weaknesses and/or areas of potential process improvement related to:<br /> • Non-compliance with the County Code and/or ORC<br /> • Lack of policies and procedures<br /> • Lack of controls or best practices for certain processes related to Archives and Microfilm.</p> </div> </div> <div class="field field--name-field-report-number-of-recs field--type-integer field--label-inline clearfix"> <div class="title display-inline">Number of Recommendations</div> <div class="field__item display-inline">22</div> </div> </div> </div> </div> <div class="report-highlights__image"> <div> <h2><a href="/inspectors-general/cuyahoga-county-ohio-department-internal-auditing"> <div class="field field--name-name field--type-string field--label-hidden field__item">Cuyahoga County, Ohio Department of Internal Auditing</div> </a></h2> <div class="field field--name-field-logo field--type-entity-reference field--label-hidden field__item"><div> <div class="field field--name-field-media-image field--type-image field--label-visually_hidden"> <div class="title usa-sr-only">Image</div> <div class="field__item"> <img loading="lazy" src="/sites/default/files/styles/max_325x325/public/images/2024-11/Cuyahoga%20County%20logo.png?itok=l0nSF2JC" width="325" height="325" alt="Cuyahoga County, Ohio Department of Internal Auditing Logo" /> </div> </div> </div> </div> </div> </div> </div> </div> </article> </div> </td> </tr> <tr class="listing-table__row table-row"> <td headers="view-field-report-date-issued-table-column" class="views-field views-field-field-report-date-issued" data-label="Date Issued"><time datetime="2024-10-15T12:00:00Z">10/15/2024</time> </td> <td headers="view-field-report-agency-reviewed-table-column" class="views-field views-field-field-report-agency-reviewed" data-label="Agency Reviewed/Investigated">Cuyahoga County </td> <td headers="view-title-table-column" class="views-field views-field-title" data-label="Report Title">Emergency Rental Assistance Audit Housing and Community Development Department of Development January 1, 2023- December 31, 2023 </td> <td headers="view-field-report-type-table-column" class="views-field views-field-field-report-type" data-label="Type">Audit </td> <td headers="view-field-report-location-table-column" class="views-field views-field-field-report-location" data-label="Location"><ul><li><p class="address" translate="no"><span class="administrative-area">OH</span><br> <span class="country">United States</span></p></li></ul> </td> <td headers="view-url-table-column" class="action-cell" data-label="action-cell-report-link" rowspan="2"><a href="/reports/audit/emergency-rental-assistance-audit-housing-and-community-development-department" hreflang="en">View Report<span class="extlink fa-solid fa-arrow-up-right-from-square"></span></a> </td> </tr> <tr class="listing-table__accordion-toggle"> <td data-label="View Report Highlights" colspan="5"> <button class="listing-table__accordion-button"> View Report Highlights <span class="fa-solid fa-caret-up listing-table__accordion-icon"></span> </button> </td> </tr> <tr class="listing-table__container hidden listing-table__container--accent"> <td class="" data-label="View Report Highlights" colspan="6"> <div> <article class="node node--type-report node--view-mode-highlights"> <div> <div data-component-id="oversight:report_highlights" class="report-highlights"> <div class="report-highlights__content"> <div data-component-id="oversight:field_values_list" class="field-values-list"> <div class="field-values-list__content"> <div class="field field--name-field-report-submitting-oig field--type-entity-reference field--label-inline clearfix"> <div class="title display-inline">Submitting OIG</div> <div class="field__item display-inline">Cuyahoga County, Ohio Department of Internal Auditing</div> </div> <div class="field field--name-body field--type-text-with-summary field--label-inline clearfix"> <div class="title display-inline">Report Description</div> <div class="field__item display-inline"><p>The Department of Internal Auditing (DIA) has conducted an audit of the Housing and CommunityDevelopment (HCD) and the Emergency Rental Assistance Program (ERA) for the period January1, 2023 – December 31, 2023. Our main objectives were to assess progress on any action plansdeveloped in response to findings and recommendations by federal and state audits and assessthe effectiveness and adequacy of policy, procedures, and controls in mitigating the risk of fraud,waste, and abuse for the ERA Program. To accomplish the first objective, we identified relevant audit reports by consulting with HCD andsearching federal and state agency websites. Additionally, we conducted substantive testing byreviewing the action plans and requesting support documentation to verify that the audit findingswere addressed adequately through timely corrective action. For the second objective, weresearched ERA program requirements, federal Uniform Guidance, and grant management bestpractices. DIA also conducted interviews, requested documentation, and performed sufficienttesting to assess the adequacy of HCD’s policies, procedures, and controls relative to mitigatingfraud, waste, and abuse. Additionally, DIA determined it necessary to expand the scope of theaudit to include additional, but limited, testing of provider payments to ensure rates paidcomplied with terms of applicable contracts. This additional testing included payments made bydepartments such as Department of Development (DOD), Juvenile Court, and Department ofPublic Safety & Justice Services. Our audit procedures disclosed internal control weaknesses related to corrective action on auditfindings, departmental policies and procedures including subrecipient monitoring and reportingaccuracy, advanced funds monitoring and reconciliations, and compliance with billing terms incontracts. This report provides the details of our findings. We are confident corrective action hasbeen or will be taken to mitigate the risks identified in this audit report. DIA provided HCD management with recommendations for improvinginternal controls. Additionally, DIA provided recommendations to theDoD, County Department of Purchasing (DoP), and County Fiscal Office.Based on management responses, we believe corrective action will betaken to mitigate the risks identified. Management responses follow eachrecommendation in the report. DIA recommended implementing thefollowing to HCD:  Implement a robust subrecipient monitoring program that will ensureERA program compliance and effectively mitigate the risks of fraud, waste,and abuse.  Establish a control that ensures the accuracy of invoices, adherence tocontract terms and billable rates, and detects overpayments. HCD andDoD should obtain refunds or credits as appropriate for theoverpayments totaling $173,139 and $10,400, respectively, caused byinconsistencies in billable rates.  Ensure that material changes to contracts, such as rate changes andretroactive application, are supported for their reasonableness andadequately disclosed to the approving authority (Council/Board ofControl).  Implement controls to ensure that subaward reconciliations of advancedfunds are performed timely using standardized forms, reviewed by asupervisor, and accompanied by supporting documentation to facilitatereviews and audits.  Establish controls to ensure ERA reporting compliance: o Ensure the accuracy of reporting and eligible expenditures in ERAreports through a review process that identifies and correctsdiscrepancies. o Submit quarterly ERA reports to the U.S. Treasury by themandated deadlines. o Submit quarterly ERA reports to the County’s Fiscal Office forsecondary review.</p> </div> </div> </div> </div> </div> <div class="report-highlights__image"> <div> <h2><a href="/inspectors-general/cuyahoga-county-ohio-department-internal-auditing"> <div class="field field--name-name field--type-string field--label-hidden field__item">Cuyahoga County, Ohio Department of Internal Auditing</div> </a></h2> <div class="field field--name-field-logo field--type-entity-reference field--label-hidden field__item"><div> <div class="field field--name-field-media-image field--type-image field--label-visually_hidden"> <div class="title usa-sr-only">Image</div> <div class="field__item"> <img loading="lazy" src="/sites/default/files/styles/max_325x325/public/images/2024-11/Cuyahoga%20County%20logo.png?itok=l0nSF2JC" width="325" height="325" alt="Cuyahoga County, Ohio Department of Internal Auditing Logo" /> </div> </div> </div> </div> </div> </div> </div> </div> </article> </div> </td> </tr> <tr class="listing-table__row table-row"> <td headers="view-field-report-date-issued-table-column" class="views-field views-field-field-report-date-issued" data-label="Date Issued"><time datetime="2024-07-23T12:00:00Z">07/23/2024</time> </td> <td headers="view-field-report-agency-reviewed-table-column" class="views-field views-field-field-report-agency-reviewed" data-label="Agency Reviewed/Investigated">Cuyahoga County </td> <td headers="view-title-table-column" class="views-field views-field-title" data-label="Report Title">Bank Reconciliation Audit Fiscal Office January 1, 2023 – December 31, 2023 </td> <td headers="view-field-report-type-table-column" class="views-field views-field-field-report-type" data-label="Type">Audit </td> <td headers="view-field-report-location-table-column" class="views-field views-field-field-report-location" data-label="Location"><ul><li><p class="address" translate="no"><span class="administrative-area">OH</span><br> <span class="country">United States</span></p></li></ul> </td> <td headers="view-url-table-column" class="action-cell" data-label="action-cell-report-link" rowspan="2"><a href="/reports/audit/bank-reconciliation-audit-fiscal-office-january-1-2023-december-31-2023" hreflang="en">View Report<span class="extlink fa-solid fa-arrow-up-right-from-square"></span></a> </td> </tr> <tr class="listing-table__accordion-toggle"> <td data-label="View Report Highlights" colspan="5"> <button class="listing-table__accordion-button"> View Report Highlights <span class="fa-solid fa-caret-up listing-table__accordion-icon"></span> </button> </td> </tr> <tr class="listing-table__container hidden listing-table__container--accent"> <td class="" data-label="View Report Highlights" colspan="6"> <div> <article class="node node--type-report node--view-mode-highlights"> <div> <div data-component-id="oversight:report_highlights" class="report-highlights"> <div class="report-highlights__content"> <div data-component-id="oversight:field_values_list" class="field-values-list"> <div class="field-values-list__content"> <div class="field field--name-field-report-submitting-oig field--type-entity-reference field--label-inline clearfix"> <div class="title display-inline">Submitting OIG</div> <div class="field__item display-inline">Cuyahoga County, Ohio Department of Internal Auditing</div> </div> <div class="field field--name-body field--type-text-with-summary field--label-inline clearfix"> <div class="title display-inline">Report Description</div> <div class="field__item display-inline"><p>An audit was conducted to assess the adequacy, completeness, and accuracy of the Fiscal bank reconciliation process. The bank reconciliation process had been an area of higher risk due to the historic issues associated with the bank reconciliation, including bank reconciliations not being performed timely and having an unreconciled difference between bank and book of approximately $2.2 million.The Department of Internal Audit conducted interviews with management regarding procedures that the Fiscal Office utilizes for bank reconciliations. Internal Audit reviewed the adequacy of procedures relating to the performance and review of bank reconciliations. Internal Audit also assessed the adequacy of spreadsheet controls utilized on the bank reconciliation. A test of transactions was performed to assess the completeness and accuracy of the bank reconciliation. Our audit procedures disclosed internal control weaknesses and/or areas of potential process improvement related to management of accounts payable and payroll checks outstanding for over one year and documented review of consolidated bank reconciliation.</p> </div> </div> </div> </div> </div> <div class="report-highlights__image"> <div> <h2><a href="/inspectors-general/cuyahoga-county-ohio-department-internal-auditing"> <div class="field field--name-name field--type-string field--label-hidden field__item">Cuyahoga County, Ohio Department of Internal Auditing</div> </a></h2> <div class="field field--name-field-logo field--type-entity-reference field--label-hidden field__item"><div> <div class="field field--name-field-media-image field--type-image field--label-visually_hidden"> <div class="title usa-sr-only">Image</div> <div class="field__item"> <img loading="lazy" src="/sites/default/files/styles/max_325x325/public/images/2024-11/Cuyahoga%20County%20logo.png?itok=l0nSF2JC" width="325" height="325" alt="Cuyahoga County, Ohio Department of Internal Auditing Logo" /> </div> </div> </div> </div> </div> </div> </div> </div> </article> </div> </td> </tr> <tr class="listing-table__row table-row"> <td headers="view-field-report-date-issued-table-column" class="views-field views-field-field-report-date-issued" data-label="Date Issued"><time datetime="2024-07-18T12:00:00Z">07/18/2024</time> </td> <td headers="view-field-report-agency-reviewed-table-column" class="views-field views-field-field-report-agency-reviewed" data-label="Agency Reviewed/Investigated">Broward County/ Municipalities </td> <td headers="view-title-table-column" class="views-field views-field-title" data-label="Report Title">City of Wilton Manors Employees' Gross Mismanagement of a Parking Management Services Contract </td> <td headers="view-field-report-type-table-column" class="views-field views-field-field-report-type" data-label="Type">Investigation </td> <td headers="view-field-report-location-table-column" class="views-field views-field-field-report-location" data-label="Location"><ul><li><p class="address" translate="no"><span class="locality">Wilton Manors</span>, <span class="administrative-area">FL</span><br> <span class="country">United States</span></p></li></ul> </td> <td headers="view-url-table-column" class="action-cell" data-label="action-cell-report-link" rowspan="2"><a href="/reports/city-wilton-manors-employees-gross-mismanagement-parking-management-services-contract" hreflang="en">View Report<span class="extlink fa-solid fa-arrow-up-right-from-square"></span></a> </td> </tr> <tr class="listing-table__accordion-toggle"> <td data-label="View Report Highlights" colspan="5"> <button class="listing-table__accordion-button"> View Report Highlights <span class="fa-solid fa-caret-up listing-table__accordion-icon"></span> </button> </td> </tr> <tr class="listing-table__container hidden listing-table__container--accent"> <td class="" data-label="View Report Highlights" colspan="6"> <div> <article class="node node--type-report node--view-mode-highlights"> <div> <div data-component-id="oversight:report_highlights" class="report-highlights"> <div class="report-highlights__content"> <div data-component-id="oversight:field_values_list" class="field-values-list"> <div class="field-values-list__content"> <div class="field field--name-field-report-submitting-oig field--type-entity-reference field--label-inline clearfix"> <div class="title display-inline">Submitting OIG</div> <div class="field__item display-inline">Broward Office of the Inspector General</div> </div> <div class="field field--name-body field--type-text-with-summary field--label-inline clearfix"> <div class="title display-inline">Report Description</div> <div class="field__item display-inline"><p>Our investigation showed that the City’s former Finance Director, Robert Mays, and the former Finance Director who succeeded him, Pennie Zuercher, failed to sufficiently scrutinize Lanier’s invoices from April 1, 2019, through June 30, 2022, the period of our review. Neither finance director ensured that Lanier’s reports of revenue it collected on behalf of the City, which totaled $2,942,099.83, were accurate whencompared to Lanier’s deposits into the City’s parking bank account, which totaled $3,056,220.00. In addition, we calculated that the City paid at least $108,093.11 in questionable expenditures when the two former finance directors approved reimbursements to Lanier of $77,589.36 for inadequately documented employee wages and another $30,503.75 for unauthorized expenses.</p> </div> </div> <div class="field field--name-field-report-number field--type-string field--label-inline clearfix"> <div class="title display-inline">Report Number</div> <div class="field__item display-inline">OIG20-002-M</div> </div> </div> </div> </div> <div class="report-highlights__image"> <div> <h2><a href="/inspectors-general/broward-office-inspector-general"> <div class="field field--name-name field--type-string field--label-hidden field__item">Broward Office of the Inspector General</div> </a></h2> <div class="field field--name-field-logo field--type-entity-reference field--label-hidden field__item"><div> <div class="field field--name-field-media-image field--type-image field--label-visually_hidden"> <div class="title usa-sr-only">Image</div> <div class="field__item"> <img loading="lazy" src="/sites/default/files/styles/max_325x325/public/images/2024-11/OIG-logo-header.png?itok=JhWdwkmP" width="325" height="325" alt="Broward Office of the Inspector General Logo" /> </div> </div> </div> </div> </div> </div> </div> </div> </article> </div> </td> </tr> <tr class="listing-table__row table-row"> <td headers="view-field-report-date-issued-table-column" class="views-field views-field-field-report-date-issued" data-label="Date Issued"><time datetime="2024-07-15T12:00:00Z">07/15/2024</time> </td> <td headers="view-field-report-agency-reviewed-table-column" class="views-field views-field-field-report-agency-reviewed" data-label="Agency Reviewed/Investigated">City of Chicago </td> <td headers="view-title-table-column" class="views-field views-field-title" data-label="Report Title">Quarterly Report: Second Quarter 2024 </td> <td headers="view-field-report-type-table-column" class="views-field views-field-field-report-type" data-label="Type">Annual/Semi-annual Reports </td> <td headers="view-field-report-location-table-column" class="views-field views-field-field-report-location" data-label="Location"><ul><li><p class="address" translate="no"><span class="locality">Chicago</span>, <span class="administrative-area">IL</span><br> <span class="country">United States</span></p></li></ul> </td> <td headers="view-url-table-column" class="action-cell" data-label="action-cell-report-link" rowspan="2"><a href="/reports/quarterly-report-second-quarter-2024" hreflang="en">View Report<span class="extlink fa-solid fa-arrow-up-right-from-square"></span></a> </td> </tr> <tr class="listing-table__accordion-toggle"> <td data-label="View Report Highlights" colspan="5"> <button class="listing-table__accordion-button"> View Report Highlights <span class="fa-solid fa-caret-up listing-table__accordion-icon"></span> </button> </td> </tr> <tr class="listing-table__container hidden listing-table__container--accent"> <td class="" data-label="View Report Highlights" colspan="6"> <div> <article class="node node--type-report node--view-mode-highlights"> <div> <div data-component-id="oversight:report_highlights" class="report-highlights"> <div class="report-highlights__content"> <div data-component-id="oversight:field_values_list" class="field-values-list"> <div class="field-values-list__content"> <div class="field field--name-field-report-submitting-oig field--type-entity-reference field--label-inline clearfix"> <div class="title display-inline">Submitting OIG</div> <div class="field__item display-inline">City of Chicago Office of Inspector General</div> </div> <div class="field field--name-body field--type-text-with-summary field--label-inline clearfix"> <div class="title display-inline">Report Description</div> <div class="field__item display-inline"><p>This quarterly report provides an overview of the operations of the City of Chicago Office of Inspector General from April 1, 2024, through June 30, 2024, and includes information required by the Municipal Code of Chicago.</p> </div> </div> </div> </div> </div> <div class="report-highlights__image"> <div> <h2><a href="/inspectors-general/city-chicago-office-inspector-general"> <div class="field field--name-name field--type-string field--label-hidden field__item">City of Chicago Office of Inspector General</div> </a></h2> <div class="field field--name-field-logo field--type-entity-reference field--label-hidden field__item"><div> <div class="field field--name-field-media-image field--type-image field--label-visually_hidden"> <div class="title usa-sr-only">Image</div> <div class="field__item"> <img loading="lazy" src="/sites/default/files/styles/max_325x325/public/images/2024-11/Chicago%20OIG%20Seal.jpg?itok=Bclu522s" width="325" height="325" alt="City of Chicago Office of Inspector General Logo" /> </div> </div> </div> </div> </div> </div> </div> </div> </article> </div> </td> </tr> <tr class="listing-table__row table-row"> <td headers="view-field-report-date-issued-table-column" class="views-field views-field-field-report-date-issued" data-label="Date Issued"><time datetime="2024-07-09T12:00:00Z">07/09/2024</time> </td> <td headers="view-field-report-agency-reviewed-table-column" class="views-field views-field-field-report-agency-reviewed" data-label="Agency Reviewed/Investigated">City of Chicago </td> <td headers="view-title-table-column" class="views-field views-field-title" data-label="Report Title">Advisory Regarding Chicago Police Department Member Affiliation with Anti-Government and Extremist Groups </td> <td headers="view-field-report-type-table-column" class="views-field views-field-field-report-type" data-label="Type">Advisory Reports </td> <td headers="view-field-report-location-table-column" class="views-field views-field-field-report-location" data-label="Location"><ul><li><p class="address" translate="no"><span class="locality">Chicago</span>, <span class="administrative-area">IL</span><br> <span class="country">United States</span></p></li></ul> </td> <td headers="view-url-table-column" class="action-cell" data-label="action-cell-report-link" rowspan="2"><a href="/reports/advisory-regarding-chicago-police-department-member-affiliation-anti-government-and" hreflang="en">View Report<span class="extlink fa-solid fa-arrow-up-right-from-square"></span></a> </td> </tr> <tr class="listing-table__accordion-toggle"> <td data-label="View Report Highlights" colspan="5"> <button class="listing-table__accordion-button"> View Report Highlights <span class="fa-solid fa-caret-up listing-table__accordion-icon"></span> </button> </td> </tr> <tr class="listing-table__container hidden listing-table__container--accent"> <td class="" data-label="View Report Highlights" colspan="6"> <div> <article class="node node--type-report node--view-mode-highlights"> <div> <div data-component-id="oversight:report_highlights" class="report-highlights"> <div class="report-highlights__content"> <div data-component-id="oversight:field_values_list" class="field-values-list"> <div class="field-values-list__content"> <div class="field field--name-field-report-submitting-oig field--type-entity-reference field--label-inline clearfix"> <div class="title display-inline">Submitting OIG</div> <div class="field__item display-inline">City of Chicago Office of Inspector General</div> </div> <div class="field field--name-body field--type-text-with-summary field--label-inline clearfix"> <div class="title display-inline">Report Description</div> <div class="field__item display-inline"><p>On April 25, 2024, the Office of Inspector General notified the Mayor’s Office of concerns about the incidence and handling of allegations that members of the Chicago Police Department belong to or associate with extremist and anti-government groups.</p> </div> </div> </div> </div> </div> <div class="report-highlights__image"> <div> <h2><a href="/inspectors-general/city-chicago-office-inspector-general"> <div class="field field--name-name field--type-string field--label-hidden field__item">City of Chicago Office of Inspector General</div> </a></h2> <div class="field field--name-field-logo field--type-entity-reference field--label-hidden field__item"><div> <div class="field field--name-field-media-image field--type-image field--label-visually_hidden"> <div class="title usa-sr-only">Image</div> <div class="field__item"> <img loading="lazy" src="/sites/default/files/styles/max_325x325/public/images/2024-11/Chicago%20OIG%20Seal.jpg?itok=Bclu522s" width="325" height="325" alt="City of Chicago Office of Inspector General Logo" /> </div> </div> </div> </div> </div> </div> </div> </div> </article> </div> </td> </tr> <tr class="listing-table__row table-row"> <td headers="view-field-report-date-issued-table-column" class="views-field views-field-field-report-date-issued" data-label="Date Issued"><time datetime="2024-07-03T12:00:00Z">07/03/2024</time> </td> <td headers="view-field-report-agency-reviewed-table-column" class="views-field views-field-field-report-agency-reviewed" data-label="Agency Reviewed/Investigated">Broward County/ Municipalities </td> <td headers="view-title-table-column" class="views-field views-field-title" data-label="Report Title">Gross mismanagement within the City of North Lauderdale allowed solid waste vendor to overbill over $2.58 million </td> <td headers="view-field-report-type-table-column" class="views-field views-field-field-report-type" data-label="Type">Investigation </td> <td headers="view-field-report-location-table-column" class="views-field views-field-field-report-location" data-label="Location"><ul><li><p class="address" translate="no"><span class="locality">North Lauderdale</span>, <span class="administrative-area">FL</span><br> <span class="country">United States</span></p></li></ul> </td> <td headers="view-url-table-column" class="action-cell" data-label="action-cell-report-link" rowspan="2"><a href="/reports/gross-mismanagement-within-city-north-lauderdale-allowed-solid-waste-vendor-overbill-over" hreflang="en">View Report<span class="extlink fa-solid fa-arrow-up-right-from-square"></span></a> </td> </tr> <tr class="listing-table__accordion-toggle"> <td data-label="View Report Highlights" colspan="5"> <button class="listing-table__accordion-button"> View Report Highlights <span class="fa-solid fa-caret-up listing-table__accordion-icon"></span> </button> </td> </tr> <tr class="listing-table__container hidden listing-table__container--accent"> <td class="" data-label="View Report Highlights" colspan="6"> <div> <article class="node node--type-report node--view-mode-highlights"> <div> <div data-component-id="oversight:report_highlights" class="report-highlights"> <div class="report-highlights__content"> <div data-component-id="oversight:field_values_list" class="field-values-list"> <div class="field-values-list__content"> <div class="field field--name-field-report-submitting-oig field--type-entity-reference field--label-inline clearfix"> <div class="title display-inline">Submitting OIG</div> <div class="field__item display-inline">Broward Office of the Inspector General</div> </div> <div class="field field--name-body field--type-text-with-summary field--label-inline clearfix"> <div class="title display-inline">Report Description</div> <div class="field__item display-inline"><p>Our investigation found that Steven Chapman, a former director of North Lauderdale’s Finance Department (“Finance”), engaged in grossmismanagement for his failure to properly oversee the financial aspect of the City’s contract with Waste Pro (“Waste Pro Contract”), which allowed Waste Pro to overbill the City’s residents, through payments to the City, and its commercial customers a total of approximately $2,589,753.48 from January 2012 through September 2021. Specifically, the OIG estimated that Waste Pro overbilled the City $599,707.68 for residential solid waste services. And the OIG estimated that Waste Pro overbilled commercial customers a total of $1,990,045.80, that is, $1,611,392.17 in overbillings for solid waste services and approximately $378,653.63 for overbillings in franchise fees.</p> </div> </div> <div class="field field--name-field-report-number field--type-string field--label-inline clearfix"> <div class="title display-inline">Report Number</div> <div class="field__item display-inline">OIG21-008-M</div> </div> </div> </div> </div> <div class="report-highlights__image"> <div> <h2><a href="/inspectors-general/broward-office-inspector-general"> <div class="field field--name-name field--type-string field--label-hidden field__item">Broward Office of the Inspector General</div> </a></h2> <div class="field field--name-field-logo field--type-entity-reference field--label-hidden field__item"><div> <div class="field field--name-field-media-image field--type-image field--label-visually_hidden"> <div class="title usa-sr-only">Image</div> <div class="field__item"> <img loading="lazy" src="/sites/default/files/styles/max_325x325/public/images/2024-11/OIG-logo-header.png?itok=JhWdwkmP" width="325" height="325" alt="Broward Office of the Inspector General Logo" /> </div> </div> </div> </div> </div> </div> </div> </div> </article> </div> </td> </tr> <tr class="listing-table__row table-row"> <td headers="view-field-report-date-issued-table-column" class="views-field views-field-field-report-date-issued" data-label="Date Issued"><time datetime="2024-07-01T12:00:00Z">07/01/2024</time> </td> <td headers="view-field-report-agency-reviewed-table-column" class="views-field views-field-field-report-agency-reviewed" data-label="Agency Reviewed/Investigated">State of Washington </td> <td headers="view-title-table-column" class="views-field views-field-title" data-label="Report Title">Fraud Investigation Report: Office of Administrative Hearings </td> <td headers="view-field-report-type-table-column" class="views-field views-field-field-report-type" data-label="Type">Investigation </td> <td headers="view-field-report-location-table-column" class="views-field views-field-field-report-location" data-label="Location"><ul><li><p class="address" translate="no"><span class="locality">Olympia</span>, <span class="administrative-area">WA</span><br> <span class="country">United States</span></p></li></ul> </td> <td headers="view-url-table-column" class="action-cell" data-label="action-cell-report-link" rowspan="2"><a href="/reports/fraud-investigation-report-office-administrative-hearings" hreflang="en">View Report<span class="extlink fa-solid fa-arrow-up-right-from-square"></span></a> </td> </tr> <tr class="listing-table__accordion-toggle"> <td data-label="View Report Highlights" colspan="5"> <button class="listing-table__accordion-button"> View Report Highlights <span class="fa-solid fa-caret-up listing-table__accordion-icon"></span> </button> </td> </tr> <tr class="listing-table__container hidden listing-table__container--accent"> <td class="" data-label="View Report Highlights" colspan="6"> <div> <article class="node node--type-report node--view-mode-highlights"> <div> <div data-component-id="oversight:report_highlights" class="report-highlights"> <div class="report-highlights__content"> <div data-component-id="oversight:field_values_list" class="field-values-list"> <div class="field-values-list__content"> <div class="field field--name-field-report-submitting-oig field--type-entity-reference field--label-inline clearfix"> <div class="title display-inline">Submitting OIG</div> <div class="field__item display-inline">Washington State Auditor</div> </div> <div class="field field--name-body field--type-text-with-summary field--label-inline clearfix"> <div class="title display-inline">Report Description</div> <div class="field__item display-inline"><p>A Washington state employee misappropriated nearly $900,000 through fraudulent credit card purchases, the Office of the Washington State Auditor found in a fraud report released in early July 2024. It is the largest internal misappropriation in a state agency in at least the last 15 years.The report identifies $878,115 in misappropriations between 2019 and 2023 at the Office of Administrative Hearings (OAH).</p> </div> </div> </div> </div> </div> <div class="report-highlights__image"> <div> <h2><a href="/inspectors-general/washington-state-auditor"> <div class="field field--name-name field--type-string field--label-hidden field__item">Washington State Auditor</div> </a></h2> <div class="field field--name-field-logo field--type-entity-reference field--label-hidden field__item"><div> <div class="field field--name-field-media-image field--type-image field--label-visually_hidden"> <div class="title usa-sr-only">Image</div> <div class="field__item"> <img loading="lazy" src="/sites/default/files/styles/max_325x325/public/images/2024-11/SAO%20Seal%20full%20color.png?itok=3LRLXwW0" width="325" height="325" alt="Washington State Auditor Logo" /> </div> </div> </div> </div> </div> </div> </div> </div> </article> </div> </td> </tr> <tr class="listing-table__row table-row"> <td headers="view-field-report-date-issued-table-column" class="views-field views-field-field-report-date-issued" data-label="Date Issued"><time datetime="2024-06-11T12:00:00Z">06/11/2024</time> </td> <td headers="view-field-report-agency-reviewed-table-column" class="views-field views-field-field-report-agency-reviewed" data-label="Agency Reviewed/Investigated">Cuyahoga County </td> <td headers="view-title-table-column" class="views-field views-field-title" data-label="Report Title">Economic Development Loan January 1, 2020 - December 31, 2022 </td> <td headers="view-field-report-type-table-column" class="views-field views-field-field-report-type" data-label="Type">Audit </td> <td headers="view-field-report-location-table-column" class="views-field views-field-field-report-location" data-label="Location"><ul><li><p class="address" translate="no"><span class="administrative-area">OH</span><br> <span class="country">United States</span></p></li></ul> </td> <td headers="view-url-table-column" class="action-cell" data-label="action-cell-report-link" rowspan="2"><a href="/reports/audit/economic-development-loan-january-1-2020-december-31-2022" hreflang="en">View Report<span class="extlink fa-solid fa-arrow-up-right-from-square"></span></a> </td> </tr> <tr class="listing-table__accordion-toggle"> <td data-label="View Report Highlights" colspan="5"> <button class="listing-table__accordion-button"> View Report Highlights <span class="fa-solid fa-caret-up listing-table__accordion-icon"></span> </button> </td> </tr> <tr class="listing-table__container hidden listing-table__container--accent"> <td class="" data-label="View Report Highlights" colspan="6"> <div> <article class="node node--type-report node--view-mode-highlights"> <div> <div data-component-id="oversight:report_highlights" class="report-highlights"> <div class="report-highlights__content"> <div data-component-id="oversight:field_values_list" class="field-values-list"> <div class="field-values-list__content"> <div class="field field--name-field-report-submitting-oig field--type-entity-reference field--label-inline clearfix"> <div class="title display-inline">Submitting OIG</div> <div class="field__item display-inline">Cuyahoga County, Ohio Department of Internal Auditing</div> </div> <div class="field field--name-body field--type-text-with-summary field--label-inline clearfix"> <div class="title display-inline">Report Description</div> <div class="field__item display-inline"><p>An audit of the Economic Development Loan Portfolio for processes in place during the period of January 1, 2020 – December 31, 2022 was performed. The main objective was to assess the effectiveness and adequacy of policy, procedures, and controls in mitigating the risk of servicing the County’s development loan portfolio including collection of payments.Department of Internal Audit (DIA) relied on authoritative guidance to determine lending best practices that mitigate risk, providing a basis for assessing the adequacy of Department of Development’s (DoD) policies, procedures, and controls. DIA made its assessments by conducting interviews with management and staff regarding processes, reviewing the Department of Development’s (DoD) policy and procedures, and obtaining various documentation from staff. In addition, where best practices were observed, DIA performed audit procedures to determine effectiveness. The audit procedures disclosed internal control weaknesses or areas of potential process improvement relative to board oversight, loan underwriting and monitoring, risk analysis, job creation and diversity monitoring, prevailing wage compliance monitoring, disbursements and receipts reconciliations, financial reporting, and IT controls. DIA recommended DoD implement the following: risk-rating process to score new loans and a formal loan portfolio risk analysis process to monitor risk exposures, formal loan collectability and write-off review policy to ensure the timeliness of collections activities and financial reporting accuracy, monthly reconciliation of loan disbursements and receipts between financial systems, update policies and procedures, and implement additional IT controls, including a system access policy to achieve least privilege access, stronger password requirements, and policy requirement as to an expected timeframe for user deactivation.</p> </div> </div> </div> </div> </div> <div class="report-highlights__image"> <div> <h2><a href="/inspectors-general/cuyahoga-county-ohio-department-internal-auditing"> <div class="field field--name-name field--type-string field--label-hidden field__item">Cuyahoga County, Ohio Department of Internal Auditing</div> </a></h2> <div class="field field--name-field-logo field--type-entity-reference field--label-hidden field__item"><div> <div class="field field--name-field-media-image field--type-image field--label-visually_hidden"> <div class="title usa-sr-only">Image</div> <div class="field__item"> <img loading="lazy" src="/sites/default/files/styles/max_325x325/public/images/2024-11/Cuyahoga%20County%20logo.png?itok=l0nSF2JC" width="325" height="325" alt="Cuyahoga County, Ohio Department of Internal Auditing Logo" /> </div> </div> </div> </div> </div> </div> </div> </div> </article> </div> </td> </tr> </tbody> </table> </div> </div> <nav aria-label="Pagination" class="usa-pagination"> <ul class="usa-pagination__list js-pager__items"> <li class="usa-pagination__item usa-pagination__page-no"> <a href="?page=0" aria-label="Page 1" aria-current="page" class="usa-current usa-pagination__button">1</a> </li> <li class="usa-pagination__item usa-pagination__page-no"> <a href="?page=1" aria-label="Page 2" class="usa-pagination__button">2</a> </li> <li class="usa-pagination__item usa-pagination__page-no"> <a href="?page=2" aria-label="Page 3" class="usa-pagination__button">3</a> </li> <li class="usa-pagination__item usa-pagination__page-no"> <a href="?page=3" aria-label="Page 4" class="usa-pagination__button">4</a> </li> <li class="usa-pagination__item usa-pagination__page-no"> <a href="?page=4" aria-label="Page 5" class="usa-pagination__button">5</a> </li> <li class="usa-pagination__item usa-pagination__overflow" aria-label="ellipsis indicating non-visible pages"> <span> … </span> </li> <li class="usa-pagination__item usa-pagination__arrow"> <a href="?page=1" class="usa-pagination__link usa-pagination__next-page" aria-label="Next page" > <span class="usa-pagination__link-text"> Next </span> <svg class="usa-icon" aria-hidden="true" role="img"> <use xlink:href="/themes/custom/oversight/dist/img/sprite.svg#navigate_next"></use> </svg> </a> </li> <li class="usa-pagination__item usa-pagination__arrow"> <a href="?page=104" class="usa-pagination__link usa-pagination__next-page" aria-label="Last page" > <span class="usa-pagination__link-text"> Last </span> <svg class="usa-icon" aria-hidden="true" role="img"> <use xlink:href="/themes/custom/oversight/dist/img/sprite.svg#navigate_next"></use> </svg> </a> </li> </ul> </nav> <div class="view-footer"> Displaying 1 - 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