California Department of Child Support Services
Office of Audits and Compliance
External Audit Section
CS 356 AEC Review Questionnaire
REVIEW QUESTIONNAIRE
County Name:
Date:
Question
1) The LCSA receives Administrative and EDP
funds from the State DCSS. Who manages
the accounting function of these funds?
2) Does the LCSA accept Walk-in Cash
Payments?
Response
Auditor/Controller
Indicate Fund and
acct #
Yes
Bank
Indicate Bank and
acct. #
No
If Yes, please provide Walk-in Cash Procedure
If Yes, who handles the accounting function for
Walk-in Cash?
Auditor/Controller
Indicate Fund and
acct #
3)
4)
Were there any problems, potential problems
or concerns encountered during the
engagement period from July 2010 to June
2011?
Yes
Did the LCSA deposit, accumulate, and
expend Health Insurance and Performance
Incentive funds during the engagement
period?
Yes
5) Did the LCSA receive any other funding
sources during the engagement period from
July 2010 to June 2011?
Bank
Indicate Bank and
acct. #
No
If Yes, please summarize problems, potential
problems or concerns and provide copy of
supporting documentation.
No
If Yes, what is the remaining balance?
Yes
No
If Yes, please explain the sources of funds and
amounts that were received, and provide copies of
supporting any documentation.
Preparer Name:
Title:
Signature:
Date:
California Department of Child Support Services
Office of Audits and Compliance
External Audit Section
CS 356 AEC Review Questionnaire
REVIEW QUESTIONNAIRE
Please provide the following documents for the CS 356 Compliance Review
(Please pdf all documents if possible)
LCSA OPERATIONS/PROGRAM GENERAL
 Copy of the fiscal year 10/11 LCSA Organizational Chart
WALK-IN PAYMENTS AND CASH HANDLING




Provide complete copies of all the policies and procedures the LCSA used to perform the walkin payments and cash handling functions for current year (e.g., processing, depositing,
recording, safeguarding, etc.)
Provide a flowchart and/or written documentation of internal control procedures used to ensure
proper handling of walk-in payments
Provide current year copy of bonding insurance for LCSA county employees. (Crime insurance
policy etc.)
Provide current Fixed Asset Inventory (Admin and EDP) and other LCSA asset inventory.
Please refer to CSS letter 04-20 dated October 7, 2004 for the equipment/asset (purchased with
Admin or EDP funds) and the required information that needs to be on the inventory list.
CS 356 CLAIM









Provide copies of detailed supporting schedules (Bridging Document) itemizing the 356
administrative claim agency expenses for each of the 4 quarters completed for State fiscal year
10/11.
Provide complete copies of the General Ledger and Account Number Listing for Administrative
accounts for State fiscal year 10/11.
Provide a copy of each policy and procedures used by the LCSA for processing, reviewing,
approving, classifying and recording CS356 expenditure and revenues.
Provide copies of the payroll register reports for the 4th quarter of State fiscal year 10/11.
Provide detailed list of all contracts (e.g., contractors, direct service contracts, laboratory, other
contracts, PO, etc.) in effect during the engagement period for State fiscal year 10/11.
Copy of Inter-Agency agreements in effect during the engagement period
Copy of MOU, other contract, and arrangement agreement with public agencies
Provide a copy of any audit performed in the LCSA for State fiscal year 10/11.
Copy of Countywide Cost Allocation Plan Narrative description of line item cost for State fiscal
year 10/11.