The Office of Auditing (OOA) is the Department of Human Services’ (DHS) professional internal auditing organization. This office helps ensure fiscal and program accountability of Department-funded and/or contracted agencies and licensed programs.
OOA provides timely, professional auditing and consulting/advisory services to management of the DHS and to the respective agencies that provide services to the residents of the State of New Jersey. Key responsibilities of the office include:
• Administers and coordinates the annual DHS self-assessment of internal controls required by the Office of Management and Budget (OMB) Circular -03-08-OMB. This self-assessment highlights major internal control weaknesses found and corrective actions taken or planned by the reporting Division(s).
• Compiles and administers the annual audit plan for approval by the DHS audit committee in accordance with Administrative Order 6:07. The audit plan represents the work plan for the office and is the result of input by all the Divisions/Offices within DHS and their audit priorities for the upcoming year.
• Through the Director’s office staff, its regional field staff and contracted audit resources carries out the annual audit plan. These include formal financial audits, attestation engagements and consulting/advisory services that support the operations of the Department. Auditees include third party agencies that contract with DHS, County Welfare Agencies, and DHS divisional and institutional operations.
• In accordance with Administrative Order 6:03 (Audits and Evaluations Performed by External Agencies), acts as the audit liaison/gatekeeper when audits of DHS operations are conducted by agencies external to the Department (e.g., State Auditor, State Comptroller, Federal agencies).
• Administers the Department Audit Policy (P7.06) for audits required by Federal (OMB Circular A-133) and New Jersey (OMB Circular 15-08) law of Federal/State funds received by third party agencies that contract with DHS. These audits, which cover in excess of $2 billion annually, are conducted by the agency’s independent certified public accountant. The audit reports are subjected to a detailed desk review by OOA staff for compliance with applicable audit requirements and a separate financial evaluation of the agency’s ability to continue doing business with DHS.