The Department of the Auditor General is responsible for verifying that state agencies and departments administer their financial affairs correctly. This includes conducting audits of the County Assistance Offices (CAOs). The audit is a review of CAO operations and specific case records to verify correct administration of the Department of Public Welfare (DPW) policies and procedures. 55 Pa. ยง Code 109.1
There are several types of audits:
Random sample
Select sample of recipients
Operational reviews
These samples include Temporary Assistance to Needy Families (TANF), SNAP, Medical Assistance (MA), and State Blind Pension (SBP) case records.
As a result of the audit, the auditors may issue:
an exception - an error noted by an auditor that some aspect of a record is incorrect according to DPW policies and procedures;
a finding - a written explanation of errors, weaknesses, deficiencies, or adverse conditions and/or the need for improvements or changes within a CAO or by DPW; and/or
an observation - a written explanation of errors, weaknesses, and/or deficiencies found within a CAO or in DPW that are noted but do not warrant a finding.
Reissued October 9, 2012, replacing March 16, 2012