From: Spears, Cornita Sent: Friday, July 24, 2009 1:34 PM To: Collin Hill Subject: RE: Clothing Vouchers

Thanks for checking.

_____

From: Collin Hill [mailto:chill@cbh.com] Sent: Fri 7/24/2009 8:43 AM To: Spears, Cornita Subject: RE: Clothing Vouchers

We do not have this information in our office. We had sent everything we had last week. In speaking with the team, other than the information sent to you, the information we had were photocopies and were returned to DSS folks prior to leaving the field.

_____

From: Spears, Cornita [mailto:Cornita.Spears@mecklenburgcountync.gov] Sent: Thursday, July 23, 2009 5:10 PM To: Collin Hill Subject: RE: Clothing Vouchers

Can you check to see if the December voucher info for Target is still there in your office? The only thing thatís in the box for December is a copy of the Target invoiceÖ.I donít have the supporting documents.

From: Collin Hill [mailto:chill@cbh.com] Sent: Friday, July 10, 2009 10:22 AM To: Spears, Cornita Subject: RE: Clothing Vouchers

Hi Nita. A box containing voucher information is going to be sent FedEx to you today.

Thanks,

Collin

_____

From: Spears, Cornita [mailto:Cornita.Spears@mecklenburgcountync.gov] Sent: Friday, July 10, 2009 9:15 AM To: Eddie Burke; Chris Silvey Cc: Collin Hill Subject: RE: Clothing Vouchers

Thanks!!!!

_____

From: Eddie Burke [mailto:eburke@cbh.com] Sent: Friday, July 10, 2009 8:07 AM To: Spears, Cornita; Chris Silvey Cc: Collin Hill Subject: RE: Clothing Vouchers

Chris

If we have this information can we return it to the county - if we do not have the data can you let her know where the data is

Thanks

Eddie

_____

From: Spears, Cornita [mailto:Cornita.Spears@mecklenburgcountync.gov] Sent: Thursday, July 09, 2009 4:02 PM To: Eddie Burke Subject: Clothing Vouchers

At the start of your audit, I gave Dena the Target invoices, vouchers and receipts that I had received from YFS. Can I get those documents back? I need to scan over to determine the methodology of additional work I'm going to perform (if any).

Also, can I get copies of the work papers relating to the 3 areas performed?

_____________________________________________________________________

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

_____________________________________________________________________

_____________________________________________________________________

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

_____________________________________________________________________

_____________________________________________________________________

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

_____________________________________________________________________

From: Collin Hill [chill@cbh.com] Sent: Friday, July 24, 2009 8:44 AM To: Spears, Cornita Subject: RE: Clothing Vouchers

We do not have this information in our office. We had sent everything we had last week. In speaking with the team, other than the information sent to you, the information we had were photocopies and were returned to DSS folks prior to leaving the field.

_____

From: Spears, Cornita [mailto:Cornita.Spears@mecklenburgcountync.gov] Sent: Thursday, July 23, 2009 5:10 PM To: Collin Hill Subject: RE: Clothing Vouchers

Can you check to see if the December voucher info for Target is still there in your office? The only thing thatís in the box for December is a copy of the Target invoiceÖ.I donít have the supporting documents.

From: Collin Hill [mailto:chill@cbh.com] Sent: Friday, July 10, 2009 10:22 AM To: Spears, Cornita Subject: RE: Clothing Vouchers

Hi Nita. A box containing voucher information is going to be sent FedEx to you today.

Thanks,

Collin

_____

From: Spears, Cornita [mailto:Cornita.Spears@mecklenburgcountync.gov] Sent: Friday, July 10, 2009 9:15 AM To: Eddie Burke; Chris Silvey Cc: Collin Hill Subject: RE: Clothing Vouchers

Thanks!!!!

_____

From: Eddie Burke [mailto:eburke@cbh.com] Sent: Friday, July 10, 2009 8:07 AM To: Spears, Cornita; Chris Silvey Cc: Collin Hill Subject: RE: Clothing Vouchers

Chris

If we have this information can we return it to the county - if we do not have the data can you let her know where the data is

Thanks

Eddie

_____

From: Spears, Cornita [mailto:Cornita.Spears@mecklenburgcountync.gov] Sent: Thursday, July 09, 2009 4:02 PM To: Eddie Burke Subject: Clothing Vouchers

At the start of your audit, I gave Dena the Target invoices, vouchers and receipts that I had received from YFS. Can I get those documents back? I need to scan over to determine the methodology of additional work I'm going to perform (if any).

Also, can I get copies of the work papers relating to the 3 areas performed?

_____________________________________________________________________

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

_____________________________________________________________________

_____________________________________________________________________

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

_____________________________________________________________________

_____________________________________________________________________

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

_____________________________________________________________________

From: Spears, Cornita Sent: Thursday, July 23, 2009 4:41 PM To: McGillicuddy, John Subject: FW: instructions to Vendors

From: Robaina, Fatima Sent: Thursday, July 23, 2009 8:43 AM To: Spears, Cornita Cc: Johnson, Amy; Brooks, Awilda Subject: RE: instructions to Vendors

I am not aware that we have or have had guidelines for vendors.

Fatima.Robaina@Mecklenburgcountync.gov

Mecklenburg County Finance

Senior Fiscal Analyst

Telephone 704-336-3878

Fax 704-319-9700

How are we doing?

Click here for our survey

From: Spears, Cornita Sent: Wednesday, July 22, 2009 3:22 PM To: Robaina, Fatima Cc: Johnson, Amy; Brooks, Awilda Subject: FW: instructions to Vendors

QuestionÖ.

Iím performing a limited review of YFS clothing vouchers for Target, and have asked Amy and Awilda if any written guidelines were given to Target that would have instructed them not to process transactions that exceeded the amounts approved on the vouchers. Question was posed by a member the Audit Review Committee as to whether the County should attempt to request refunds for transactions processed by the stores that exceeded the amounts approved on the vouchers.

In discussions with sr. mgmt, we have already determined the impracticality of pursuing refunds, particularly given that the purchasers received the goods and the County approved the payments. But, I wanted to find out if the stores were made aware that transactions exceeding the voucher amounts should not have been processed. Amy has provided the above attachment, but so far hasnít found anything that addresses this.

Amy makes reference to credit applications with Target that County Finance may have approved or disproved. Are you aware of, or can you look in your file to see if there may be, a copy of documentation showing instructions given to Target on how to handle transactions exceeding voucher limits?

From: Johnson, Amy Sent: Wednesday, July 22, 2009 2:24 PM To: Spears, Cornita; Brooks, Awilda Subject: RE: instructions to Vendors

Nita,

I think it is impractical to try to pursue getting funds back from the vendors, since the customers actually purchased the items and obligated us to pay. I am attaching a file containing the agreement set up with K-mart, but Target and Marshalls were credit applications and there may or may not have been an agreement beyond the credit application with those two stores. It is my understanding that County Finance would either have approved or had to approve the applications, but I don't have a copy of them. The point is though even if we have an agreement with a vendor with multiple locations such as Target, each location is not going to be aware of the agreement and likely the voucher was viewed as a starting point. Hope this helps.

Amy E. Johnson

Senior Fiscal Administrator

Mecklenburg County Department of Social Services

301 Billingsley Road

Charlotte, NC 28211

Work: (704) 336-7976

Cell: (704) 208-7063

Email: Amy.Johnson@MecklenburgCountyNC.gov

This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

_____

From: Spears, Cornita Sent: Thursday, July 23, 2009 9:42 AM To: Robaina, Fatima Subject: RE: instructions to Vendors

No credit cards. The purchases are billed to one central Target account and paid thru finance.

From: Robaina, Fatima Sent: Thursday, July 23, 2009 8:44 AM To: Spears, Cornita Subject: RE: instructions to Vendors

Nita, I just wanted to tell you that we closed a bunch of credit cards. When I called K-mart and Target they told me we did not credit cards from them. If you find any account number during your review, please let me know. Thank you.

Fatima.Robaina@Mecklenburgcountync.gov

Mecklenburg County Finance

Senior Fiscal Analyst

Telephone 704-336-3878

Fax 704-319-9700

How are we doing?

Click here for our survey

From: Spears, Cornita Sent: Wednesday, July 22, 2009 3:22 PM To: Robaina, Fatima Cc: Johnson, Amy; Brooks, Awilda Subject: FW: instructions to Vendors

QuestionÖ.

Iím performing a limited review of YFS clothing vouchers for Target, and have asked Amy and Awilda if any written guidelines were given to Target that would have instructed them not to process transactions that exceeded the amounts approved on the vouchers. Question was posed by a member the Audit Review Committee as to whether the County should attempt to request refunds for transactions processed by the stores that exceeded the amounts approved on the vouchers.

In discussions with sr. mgmt, we have already determined the impracticality of pursuing refunds, particularly given that the purchasers received the goods and the County approved the payments. But, I wanted to find out if the stores were made aware that transactions exceeding the voucher amounts should not have been processed. Amy has provided the above attachment, but so far hasnít found anything that addresses this.

Amy makes reference to credit applications with Target that County Finance may have approved or disproved. Are you aware of, or can you look in your file to see if there may be, a copy of documentation showing instructions given to Target on how to handle transactions exceeding voucher limits?

From: Johnson, Amy Sent: Wednesday, July 22, 2009 2:24 PM To: Spears, Cornita; Brooks, Awilda Subject: RE: instructions to Vendors

Nita,

I think it is impractical to try to pursue getting funds back from the vendors, since the customers actually purchased the items and obligated us to pay. I am attaching a file containing the agreement set up with K-mart, but Target and Marshalls were credit applications and there may or may not have been an agreement beyond the credit application with those two stores. It is my understanding that County Finance would either have approved or had to approve the applications, but I don't have a copy of them. The point is though even if we have an agreement with a vendor with multiple locations such as Target, each location is not going to be aware of the agreement and likely the voucher was viewed as a starting point. Hope this helps.

Amy E. Johnson

Senior Fiscal Administrator

Mecklenburg County Department of Social Services

301 Billingsley Road

Charlotte, NC 28211

Work: (704) 336-7976

Cell: (704) 208-7063

Email: Amy.Johnson@MecklenburgCountyNC.gov

This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

_____

From: Spears, Cornita Sent: Thursday, July 23, 2009 9:40 AM To: Robaina, Fatima Cc: Johnson, Amy; Brooks, Awilda Subject: RE: instructions to Vendors

Thks

From: Robaina, Fatima Sent: Thursday, July 23, 2009 8:43 AM To: Spears, Cornita Cc: Johnson, Amy; Brooks, Awilda Subject: RE: instructions to Vendors

I am not aware that we have or have had guidelines for vendors.

Fatima.Robaina@Mecklenburgcountync.gov

Mecklenburg County Finance

Senior Fiscal Analyst

Telephone 704-336-3878

Fax 704-319-9700

How are we doing?

Click here for our survey

From: Spears, Cornita Sent: Wednesday, July 22, 2009 3:22 PM To: Robaina, Fatima Cc: Johnson, Amy; Brooks, Awilda Subject: FW: instructions to Vendors

QuestionÖ.

Iím performing a limited review of YFS clothing vouchers for Target, and have asked Amy and Awilda if any written guidelines were given to Target that would have instructed them not to process transactions that exceeded the amounts approved on the vouchers. Question was posed by a member the Audit Review Committee as to whether the County should attempt to request refunds for transactions processed by the stores that exceeded the amounts approved on the vouchers.

In discussions with sr. mgmt, we have already determined the impracticality of pursuing refunds, particularly given that the purchasers received the goods and the County approved the payments. But, I wanted to find out if the stores were made aware that transactions exceeding the voucher amounts should not have been processed. Amy has provided the above attachment, but so far hasnít found anything that addresses this.

Amy makes reference to credit applications with Target that County Finance may have approved or disproved. Are you aware of, or can you look in your file to see if there may be, a copy of documentation showing instructions given to Target on how to handle transactions exceeding voucher limits?

From: Johnson, Amy Sent: Wednesday, July 22, 2009 2:24 PM To: Spears, Cornita; Brooks, Awilda Subject: RE: instructions to Vendors

Nita,

I think it is impractical to try to pursue getting funds back from the vendors, since the customers actually purchased the items and obligated us to pay. I am attaching a file containing the agreement set up with K-mart, but Target and Marshalls were credit applications and there may or may not have been an agreement beyond the credit application with those two stores. It is my understanding that County Finance would either have approved or had to approve the applications, but I don't have a copy of them. The point is though even if we have an agreement with a vendor with multiple locations such as Target, each location is not going to be aware of the agreement and likely the voucher was viewed as a starting point. Hope this helps.

Amy E. Johnson

Senior Fiscal Administrator

Mecklenburg County Department of Social Services

301 Billingsley Road

Charlotte, NC 28211

Work: (704) 336-7976

Cell: (704) 208-7063

Email: Amy.Johnson@MecklenburgCountyNC.gov

This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

_____

From: Robaina, Fatima Sent: Thursday, July 23, 2009 8:44 AM To: Spears, Cornita Subject: RE: instructions to Vendors

Nita, I just wanted to tell you that we closed a bunch of credit cards. When I called K-mart and Target they told me we did not credit cards from them. If you find any account number during your review, please let me know. Thank you.

Fatima.Robaina@Mecklenburgcountync.gov

Mecklenburg County Finance

Senior Fiscal Analyst

Telephone 704-336-3878

Fax 704-319-9700

How are we doing?

Click here for our survey

From: Spears, Cornita Sent: Wednesday, July 22, 2009 3:22 PM To: Robaina, Fatima Cc: Johnson, Amy; Brooks, Awilda Subject: FW: instructions to Vendors

QuestionÖ.

Iím performing a limited review of YFS clothing vouchers for Target, and have asked Amy and Awilda if any written guidelines were given to Target that would have instructed them not to process transactions that exceeded the amounts approved on the vouchers. Question was posed by a member the Audit Review Committee as to whether the County should attempt to request refunds for transactions processed by the stores that exceeded the amounts approved on the vouchers.

In discussions with sr. mgmt, we have already determined the impracticality of pursuing refunds, particularly given that the purchasers received the goods and the County approved the payments. But, I wanted to find out if the stores were made aware that transactions exceeding the voucher amounts should not have been processed. Amy has provided the above attachment, but so far hasnít found anything that addresses this.

Amy makes reference to credit applications with Target that County Finance may have approved or disproved. Are you aware of, or can you look in your file to see if there may be, a copy of documentation showing instructions given to Target on how to handle transactions exceeding voucher limits?

From: Johnson, Amy Sent: Wednesday, July 22, 2009 2:24 PM To: Spears, Cornita; Brooks, Awilda Subject: RE: instructions to Vendors

Nita,

I think it is impractical to try to pursue getting funds back from the vendors, since the customers actually purchased the items and obligated us to pay. I am attaching a file containing the agreement set up with K-mart, but Target and Marshalls were credit applications and there may or may not have been an agreement beyond the credit application with those two stores. It is my understanding that County Finance would either have approved or had to approve the applications, but I don't have a copy of them. The point is though even if we have an agreement with a vendor with multiple locations such as Target, each location is not going to be aware of the agreement and likely the voucher was viewed as a starting point. Hope this helps.

Amy E. Johnson

Senior Fiscal Administrator

Mecklenburg County Department of Social Services

301 Billingsley Road

Charlotte, NC 28211

Work: (704) 336-7976

Cell: (704) 208-7063

Email: Amy.Johnson@MecklenburgCountyNC.gov

This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

_____

From: Robaina, Fatima Sent: Thursday, July 23, 2009 8:43 AM To: Spears, Cornita Cc: Johnson, Amy; Brooks, Awilda Subject: RE: instructions to Vendors

I am not aware that we have or have had guidelines for vendors.

Fatima.Robaina@Mecklenburgcountync.gov

Mecklenburg County Finance

Senior Fiscal Analyst

Telephone 704-336-3878

Fax 704-319-9700

How are we doing?

Click here for our survey

From: Spears, Cornita Sent: Wednesday, July 22, 2009 3:22 PM To: Robaina, Fatima Cc: Johnson, Amy; Brooks, Awilda Subject: FW: instructions to Vendors

QuestionÖ.

Iím performing a limited review of YFS clothing vouchers for Target, and have asked Amy and Awilda if any written guidelines were given to Target that would have instructed them not to process transactions that exceeded the amounts approved on the vouchers. Question was posed by a member the Audit Review Committee as to whether the County should attempt to request refunds for transactions processed by the stores that exceeded the amounts approved on the vouchers.

In discussions with sr. mgmt, we have already determined the impracticality of pursuing refunds, particularly given that the purchasers received the goods and the County approved the payments. But, I wanted to find out if the stores were made aware that transactions exceeding the voucher amounts should not have been processed. Amy has provided the above attachment, but so far hasnít found anything that addresses this.

Amy makes reference to credit applications with Target that County Finance may have approved or disproved. Are you aware of, or can you look in your file to see if there may be, a copy of documentation showing instructions given to Target on how to handle transactions exceeding voucher limits?

From: Johnson, Amy Sent: Wednesday, July 22, 2009 2:24 PM To: Spears, Cornita; Brooks, Awilda Subject: RE: instructions to Vendors

Nita,

I think it is impractical to try to pursue getting funds back from the vendors, since the customers actually purchased the items and obligated us to pay. I am attaching a file containing the agreement set up with K-mart, but Target and Marshalls were credit applications and there may or may not have been an agreement beyond the credit application with those two stores. It is my understanding that County Finance would either have approved or had to approve the applications, but I don't have a copy of them. The point is though even if we have an agreement with a vendor with multiple locations such as Target, each location is not going to be aware of the agreement and likely the voucher was viewed as a starting point. Hope this helps.

Amy E. Johnson

Senior Fiscal Administrator

Mecklenburg County Department of Social Services

301 Billingsley Road

Charlotte, NC 28211

Work: (704) 336-7976

Cell: (704) 208-7063

Email: Amy.Johnson@MecklenburgCountyNC.gov

This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

_____

From: Spears, Cornita Sent: Wednesday, July 22, 2009 4:44 PM To: McGillicuddy, John; Diorio, Dena R.; Lancaster, Michelle Cc: Waddell, Christopher Subject: follow-up

Iíve done some follow-up with DSS and am awaiting feedback from Fatima regarding whether vendors were informed not to process transactions which exceeded amounts shown on the clothing vouchers. So far, no documentation has been found evidencing that the vendors were specifically informed.

Iíve attached a copy of the backside of one clothing voucher. Under the shopperís instructions, it clearly indicates that the shoppers were responsible for paying amounts which exceeded the vouchers. The instructions to the vendors, however, do not address this issue. If the cashiers read only the instructions to the vendors, they would have been unaware that the shoppers should have paid for the excess at the time of the transactions.

If feedback from Fatima finds there is nothing evidencing that the County specifically instructed the vendors not to process these transactions and the Audit Review Committee wants to pursue the idea of requesting vendor refunds, an opinion may be needed from legal as to whether the wording under the Shopperís instructions could serve as a basis for requesting the refunds.

Given the impracticality of requesting refunds from the vendors and the potential that they many not have been specifically informed, an alternative may be to request refunds from the Shoppers since they were supposed to pay the excess at the time of the transaction.

From: Johnson, Amy Sent: Wednesday, July 22, 2009 3:36 PM To: Spears, Cornita Subject: RE: instructions to Vendors

You are welcome. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

_____

From: Spears, Cornita Sent: Wednesday, July 22, 2009 3:34 PM To: Johnson, Amy; Robaina, Fatima Cc: Brooks, Awilda Subject: RE: instructions to Vendors

Thanks for the feedback.

From: Johnson, Amy Sent: Wednesday, July 22, 2009 3:31 PM To: Spears, Cornita; Robaina, Fatima Cc: Brooks, Awilda Subject: RE: instructions to Vendors

Nita,

I spoke with some of my staff and they agree that there was not likely an arrangement with Target or Marshalls relating to exceeding the voucher amounts. There was only the credit application approvals. Fatima, FYI, P&R also had Target bills. The voucher was supposed to be worked out between the social worker and the client as to the amount and need for the child. Only K-Mart had a written agreement for the voucher amount, to my knowledge. If you noticed these go back to 2003. I think Target and Marshalls were the vendors of choice later on when K-Marts went out of business for the most part. Unless County Finance has something I am not aware of, YFS social workers, supervisors, etc. would have been responsible for ensuring the client stayed within the voucher amount.

Amy E. Johnson

Senior Fiscal Administrator

Mecklenburg County Department of Social Services

301 Billingsley Road

Charlotte, NC 28211

Work: (704) 336-7976

Cell: (704) 208-7063

Email: Amy.Johnson@MecklenburgCountyNC.gov

This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

_____

From: Spears, Cornita Sent: Wednesday, July 22, 2009 3:22 PM To: Robaina, Fatima Cc: Johnson, Amy; Brooks, Awilda Subject: FW: instructions to Vendors

QuestionÖ.

Iím performing a limited review of YFS clothing vouchers for Target, and have asked Amy and Awilda if any written guidelines were given to Target that would have instructed them not to process transactions that exceeded the amounts approved on the vouchers. Question was posed by a member the Audit Review Committee as to whether the County should attempt to request refunds for transactions processed by the stores that exceeded the amounts approved on the vouchers.

In discussions with sr. mgmt, we have already determined the impracticality of pursuing refunds, particularly given that the purchasers received the goods and the County approved the payments. But, I wanted to find out if the stores were made aware that transactions exceeding the voucher amounts should not have been processed. Amy has provided the above attachment, but so far hasnít found anything that addresses this.

Amy makes reference to credit applications with Target that County Finance may have approved or disproved. Are you aware of, or can you look in your file to see if there may be, a copy of documentation showing instructions given to Target on how to handle transactions exceeding voucher limits?

From: Johnson, Amy Sent: Wednesday, July 22, 2009 2:24 PM To: Spears, Cornita; Brooks, Awilda Subject: RE: instructions to Vendors

Nita,

I think it is impractical to try to pursue getting funds back from the vendors, since the customers actually purchased the items and obligated us to pay. I am attaching a file containing the agreement set up with K-mart, but Target and Marshalls were credit applications and there may or may not have been an agreement beyond the credit application with those two stores. It is my understanding that County Finance would either have approved or had to approve the applications, but I don't have a copy of them. The point is though even if we have an agreement with a vendor with multiple locations such as Target, each location is not going to be aware of the agreement and likely the voucher was viewed as a starting point. Hope this helps.

Amy E. Johnson

Senior Fiscal Administrator

Mecklenburg County Department of Social Services

301 Billingsley Road

Charlotte, NC 28211

Work: (704) 336-7976

Cell: (704) 208-7063

Email: Amy.Johnson@MecklenburgCountyNC.gov

This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

_____

From: Spears, Cornita Sent: Wednesday, July 22, 2009 3:34 PM To: Johnson, Amy; Robaina, Fatima Cc: Brooks, Awilda Subject: RE: instructions to Vendors

Thanks for the feedback.

From: Johnson, Amy Sent: Wednesday, July 22, 2009 3:31 PM To: Spears, Cornita; Robaina, Fatima Cc: Brooks, Awilda Subject: RE: instructions to Vendors

Nita,

I spoke with some of my staff and they agree that there was not likely an arrangement with Target or Marshalls relating to exceeding the voucher amounts. There was only the credit application approvals. Fatima, FYI, P&R also had Target bills. The voucher was supposed to be worked out between the social worker and the client as to the amount and need for the child. Only K-Mart had a written agreement for the voucher amount, to my knowledge. If you noticed these go back to 2003. I think Target and Marshalls were the vendors of choice later on when K-Marts went out of business for the most part. Unless County Finance has something I am not aware of, YFS social workers, supervisors, etc. would have been responsible for ensuring the client stayed within the voucher amount.

Amy E. Johnson

Senior Fiscal Administrator

Mecklenburg County Department of Social Services

301 Billingsley Road

Charlotte, NC 28211

Work: (704) 336-7976

Cell: (704) 208-7063

Email: Amy.Johnson@MecklenburgCountyNC.gov

This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

_____

From: Spears, Cornita Sent: Wednesday, July 22, 2009 3:22 PM To: Robaina, Fatima Cc: Johnson, Amy; Brooks, Awilda Subject: FW: instructions to Vendors

QuestionÖ.

Iím performing a limited review of YFS clothing vouchers for Target, and have asked Amy and Awilda if any written guidelines were given to Target that would have instructed them not to process transactions that exceeded the amounts approved on the vouchers. Question was posed by a member the Audit Review Committee as to whether the County should attempt to request refunds for transactions processed by the stores that exceeded the amounts approved on the vouchers.

In discussions with sr. mgmt, we have already determined the impracticality of pursuing refunds, particularly given that the purchasers received the goods and the County approved the payments. But, I wanted to find out if the stores were made aware that transactions exceeding the voucher amounts should not have been processed. Amy has provided the above attachment, but so far hasnít found anything that addresses this.

Amy makes reference to credit applications with Target that County Finance may have approved or disproved. Are you aware of, or can you look in your file to see if there may be, a copy of documentation showing instructions given to Target on how to handle transactions exceeding voucher limits?

From: Johnson, Amy Sent: Wednesday, July 22, 2009 2:24 PM To: Spears, Cornita; Brooks, Awilda Subject: RE: instructions to Vendors

Nita,

I think it is impractical to try to pursue getting funds back from the vendors, since the customers actually purchased the items and obligated us to pay. I am attaching a file containing the agreement set up with K-mart, but Target and Marshalls were credit applications and there may or may not have been an agreement beyond the credit application with those two stores. It is my understanding that County Finance would either have approved or had to approve the applications, but I don't have a copy of them. The point is though even if we have an agreement with a vendor with multiple locations such as Target, each location is not going to be aware of the agreement and likely the voucher was viewed as a starting point. Hope this helps.

Amy E. Johnson

Senior Fiscal Administrator

Mecklenburg County Department of Social Services

301 Billingsley Road

Charlotte, NC 28211

Work: (704) 336-7976

Cell: (704) 208-7063

Email: Amy.Johnson@MecklenburgCountyNC.gov

This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

_____

From: Johnson, Amy Sent: Wednesday, July 22, 2009 3:31 PM To: Spears, Cornita; Robaina, Fatima Cc: Brooks, Awilda Subject: RE: instructions to Vendors

Nita, I spoke with some of my staff and they agree that there was not likely an arrangement with Target or Marshalls relating to exceeding the voucher amounts. There was only the credit application approvals. Fatima, FYI, P&R also had Target bills. The voucher was supposed to be worked out between the social worker and the client as to the amount and need for the child. Only K-Mart had a written agreement for the voucher amount, to my knowledge. If you noticed these go back to 2003. I think Target and Marshalls were the vendors of choice later on when K-Marts went out of business for the most part. Unless County Finance has something I am not aware of, YFS social workers, supervisors, etc. would have been responsible for ensuring the client stayed within the voucher amount. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

_____

From: Spears, Cornita Sent: Wednesday, July 22, 2009 3:22 PM To: Robaina, Fatima Cc: Johnson, Amy; Brooks, Awilda Subject: FW: instructions to Vendors

QuestionÖ.

Iím performing a limited review of YFS clothing vouchers for Target, and have asked Amy and Awilda if any written guidelines were given to Target that would have instructed them not to process transactions that exceeded the amounts approved on the vouchers. Question was posed by a member the Audit Review Committee as to whether the County should attempt to request refunds for transactions processed by the stores that exceeded the amounts approved on the vouchers.

In discussions with sr. mgmt, we have already determined the impracticality of pursuing refunds, particularly given that the purchasers received the goods and the County approved the payments. But, I wanted to find out if the stores were made aware that transactions exceeding the voucher amounts should not have been processed. Amy has provided the above attachment, but so far hasnít found anything that addresses this.

Amy makes reference to credit applications with Target that County Finance may have approved or disproved. Are you aware of, or can you look in your file to see if there may be, a copy of documentation showing instructions given to Target on how to handle transactions exceeding voucher limits?

From: Johnson, Amy Sent: Wednesday, July 22, 2009 2:24 PM To: Spears, Cornita; Brooks, Awilda Subject: RE: instructions to Vendors

Nita,

I think it is impractical to try to pursue getting funds back from the vendors, since the customers actually purchased the items and obligated us to pay. I am attaching a file containing the agreement set up with K-mart, but Target and Marshalls were credit applications and there may or may not have been an agreement beyond the credit application with those two stores. It is my understanding that County Finance would either have approved or had to approve the applications, but I don't have a copy of them. The point is though even if we have an agreement with a vendor with multiple locations such as Target, each location is not going to be aware of the agreement and likely the voucher was viewed as a starting point. Hope this helps.

Amy E. Johnson

Senior Fiscal Administrator

Mecklenburg County Department of Social Services

301 Billingsley Road

Charlotte, NC 28211

Work: (704) 336-7976

Cell: (704) 208-7063

Email: Amy.Johnson@MecklenburgCountyNC.gov

This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

_____

From: Spears, Cornita Sent: Wednesday, July 22, 2009 2:54 PM To: Johnson, Amy; Brooks, Awilda Subject: RE: instructions to Vendors

Thanks for the info.

From: Johnson, Amy Sent: Wednesday, July 22, 2009 2:24 PM To: Spears, Cornita; Brooks, Awilda Subject: RE: instructions to Vendors

Nita,

I think it is impractical to try to pursue getting funds back from the vendors, since the customers actually purchased the items and obligated us to pay. I am attaching a file containing the agreement set up with K-mart, but Target and Marshalls were credit applications and there may or may not have been an agreement beyond the credit application with those two stores. It is my understanding that County Finance would either have approved or had to approve the applications, but I don't have a copy of them. The point is though even if we have an agreement with a vendor with multiple locations such as Target, each location is not going to be aware of the agreement and likely the voucher was viewed as a starting point. Hope this helps.

Amy E. Johnson

Senior Fiscal Administrator

Mecklenburg County Department of Social Services

301 Billingsley Road

Charlotte, NC 28211

Work: (704) 336-7976

Cell: (704) 208-7063

Email: Amy.Johnson@MecklenburgCountyNC.gov

This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

_____

From: Spears, Cornita Sent: Tuesday, July 21, 2009 10:06 PM To: Johnson, Amy; Brooks, Awilda Subject: RE: instructions to Vendors

Scans for purchases exceeding the authorized amounts and purchases of disallowed items are amongst the items I'm testing for. But, my question is in reference to a discussion in the Audit Review Committe meeting.

It is my recollection that during the meeting with the Audit Review Committee, someone either indicated or implied that vendors should not have processed purchases that exceeded what was on the voucher.

A question was then posed by a member of the Audit Review Committee as to whether the vendors should be held responsible for purchases that exceeded what was authorized on the vouchers (from what I recollect they were addressing quantities of items that exceeded what was authorized and dollar amounts exceeding what was authorized).

To take it a step further, there was a question as to whether the County should try to go back and ask the stores to refund the County the difference between the amount authorized on the vouchers and the actual amounts of the purchases.

From what I'm gathering in reading your response, the vendors did not receive anything in writing instructing them not to process transactions that exceeded the amounts on the vouchers. If correct, we can't hold them responsible; my recommendation to the Audit Review Committee would be not to pursue these items. Also, it is also impractical to try and do so because the purchaser received the items and the County paid for the transactions.

_____

From: Johnson, Amy Sent: Tue 7/21/2009 5:27 PM To: Spears, Cornita; Brooks, Awilda Subject: RE: instructions to Vendors

No, Nita, I don't think there is any further instructions. The problem was not if they bought more than what was on the list as long as it was authorized purchase. The problem was with the purchases above the amount and not on the authorized list. It was supposed to be up to the social workers to ensure that the customers understood the procedures and followed them. My understanding is that they went with the customer to make the purchases, but I learned later that the customers were going on their own. If we had had someone in the Sr. Fiscal Analyst spot at YFS at this time, most of this would have been noted and corrected, but we were short staffed and Keith was not in very good health, so we could not monitor as good as we should have. However, the social workers and supervisors should have been getting the receipts to ensure that the purchases were proper and the amount was within the voucher range, which in some instances did not occur. Hope this helps.

Amy E. Johnson

Senior Fiscal Administrator

Mecklenburg County Department of Social Services

301 Billingsley Road

Charlotte, NC 28211

Work: (704) 336-7976

Cell: (704) 208-7063

Email: Amy.Johnson@MecklenburgCountyNC.gov

This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

_____

From: Spears, Cornita Sent: Tuesday, July 21, 2009 5:19 PM To: Brooks, Awilda Cc: Johnson, Amy Subject: instructions to Vendors Importance: High

Where on the voucher are the vendors notified that they are not to process transactions exceeding the amt approved on the voucher, or for the purchase of items in quantities exceeding the number of items indicated on the vouchers?

In other words:

A. If the voucher says that Joe Blo is authorized to purchase 10 widgets, but he instead purchases 20 and stays within the appvd limit, where does it instruct the vendor not to process the transaction because more items were purchased than authorized?

B. If the voucher says that Joe Blo is authorized to purchase $200 in goods, but his transactions actually come up to $300, where does it instruct the vendor not to process the transaction?

Iím reading the instructions to the vendor on the back of the voucher, and it provides no instructions telling the vendor not to process these types of transactions. It only indicates that cash refunds or cash back to the purchasers are not allowed, and that the voucher is void if altered. Am I overlooking something or is there a separate set of instructions given to the vendors that there cashiers or whoever processes these transactions at the stores should be aware ofÖ..something apart from whatís on the back of the voucher?

From: Spears, Cornita Sent: Wednesday, July 22, 2009 2:51 PM To: Wade, Tyrone C.; Diehl, Daniel Cc: Peek, Chris; Thomas, Robert; Lancaster, Michelle; McGillicuddy, John Subject: RE: additional report regarding DSS

The full report to Chris Peek dated June 4, 2009 with all of its attachments.

The executive summary that was addressed to Harry was attached to the more sensitive, detailed report to Chris Peek. It was the executive summary that you helped me to modify, and only the executive summary that was publically released (as far as I am aware).

Bob is familiar with the report to Chris Peek; he and Teresa Brito reviewed it and suggested modifications prior to it being finalized and issued.

From: Wade, Tyrone C. Sent: Wednesday, July 22, 2009 2:37 PM To: Spears, Cornita; Diehl, Daniel Cc: Peek, Chris; Thomas, Robert; Lancaster, Michelle; McGillicuddy, John Subject: RE: additional report regarding DSS

There have been several reports generated. Which specific report are you referring to Nita?

_____

From: Spears, Cornita Sent: Wednesday, July 22, 2009 2:34 PM To: Diehl, Daniel Cc: Wade, Tyrone C.; Peek, Chris; Thomas, Robert; Lancaster, Michelle; McGillicuddy, John Subject: RE: additional report regarding DSS

I donít know what sr. mgmt may have given the BOCC in closed session. Harry had a closed session with the BOCC a couple of weeks ago where, according to the Observer, he was going to discuss accountability relative to the Giving Tree matter. Whether he used the detailed report as the source for that discussion, I donít knowÖ. but as far as Iím aware the BOCC hasnít seen the report either.

The report that was issued to Peek served as the source document for the more generalized executive summary. Tyrone provided assistance in tailoring the executive summary so that it was suitable for public issuance and eliminated anything that could pose problemmatic to the County from a legal standpoint. If sr. mgmt opts to release the report, they should ensure to redact those items.

From: Diehl, Daniel Sent: Wednesday, July 22, 2009 1:46 PM To: Spears, Cornita Subject: Re: additional report regarding DSS

Ok, I will let fred know

_____

From: Spears, Cornita To: Diehl, Daniel Cc: Wade, Tyrone C.; Peek, Chris; Thomas, Robert Sent: Wed Jul 22 13:42:20 2009 Subject: RE: additional report regarding DSS

That was the report that was addressed to Chris Peak and carbon-copied to senior management. It has all of the details, included names of employees; I consider the report both sensitive and personnel related....it was not intended for public issuance.

Whether or not that report can be released, or a redacted version of it, is up to HR and Legal. I'm carbon-copying Chris Peek, Tyrone Wade and Bob Thomas so they can advise you accordingly.

_____

From: Diehl, Daniel Sent: Wed 7/22/2009 11:41 AM To: Spears, Cornita Subject: additional report regarding DSS

Fred Kelly from the Observer said that during the Audit Review Committee meeting last month you mentioned that another "report" that might help the committee members understand what was happening at DSS.

They say it was not one of the reports they already have, but something separate.

Do you know what he is talking about, and if you do, could I get a copy of that report for them?

Danny Diehl

Director, Mecklenburg County Public Service and Information

704-336-2084 office

704-572-1035 cell

704-336-6600 fax

From: Johnson, Amy Sent: Wednesday, July 22, 2009 2:24 PM To: Spears, Cornita; Brooks, Awilda Subject: RE: instructions to Vendors

Nita, I think it is impractical to try to pursue getting funds back from the vendors, since the customers actually purchased the items and obligated us to pay. I am attaching a file containing the agreement set up with K-mart, but Target and Marshalls were credit applications and there may or may not have been an agreement beyond the credit application with those two stores. It is my understanding that County Finance would either have approved or had to approve the applications, but I don't have a copy of them. The point is though even if we have an agreement with a vendor with multiple locations such as Target, each location is not going to be aware of the agreement and likely the voucher was viewed as a starting point. Hope this helps. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

_____

From: Spears, Cornita Sent: Tuesday, July 21, 2009 10:06 PM To: Johnson, Amy; Brooks, Awilda Subject: RE: instructions to Vendors

Scans for purchases exceeding the authorized amounts and purchases of disallowed items are amongst the items I'm testing for. But, my question is in reference to a discussion in the Audit Review Committe meeting. It is my recollection that during the meeting with the Audit Review Committee, someone either indicated or implied that vendors should not have processed purchases that exceeded what was on the voucher. A question was then posed by a member of the Audit Review Committee as to whether the vendors should be held responsible for purchases that exceeded what was authorized on the vouchers (from what I recollect they were addressing quantities of items that exceeded what was authorized and dollar amounts exceeding what was authorized). To take it a step further, there was a question as to whether the County should try to go back and ask the stores to refund the County the difference between the amount authorized on the vouchers and the actual amounts of the purchases. From what I'm gathering in reading your response, the vendors did not receive anything in writing instructing them not to process transactions that exceeded the amounts on the vouchers. If correct, we can't hold them responsible; my recommendation to the Audit Review Committee would be not to pursue these items. Also, it is also impractical to try and do so because the purchaser received the items and the County paid for the transactions. _____

From: Johnson, Amy Sent: Tue 7/21/2009 5:27 PM To: Spears, Cornita; Brooks, Awilda Subject: RE: instructions to Vendors

No, Nita, I don't think there is any further instructions. The problem was not if they bought more than what was on the list as long as it was authorized purchase. The problem was with the purchases above the amount and not on the authorized list. It was supposed to be up to the social workers to ensure that the customers understood the procedures and followed them. My understanding is that they went with the customer to make the purchases, but I learned later that the customers were going on their own. If we had had someone in the Sr. Fiscal Analyst spot at YFS at this time, most of this would have been noted and corrected, but we were short staffed and Keith was not in very good health, so we could not monitor as good as we should have. However, the social workers and supervisors should have been getting the receipts to ensure that the purchases were proper and the amount was within the voucher range, which in some instances did not occur. Hope this helps. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

_____

From: Spears, Cornita Sent: Tuesday, July 21, 2009 5:19 PM To: Brooks, Awilda Cc: Johnson, Amy Subject: instructions to Vendors Importance: High

Where on the voucher are the vendors notified that they are not to process transactions exceeding the amt approved on the voucher, or for the purchase of items in quantities exceeding the number of items indicated on the vouchers?

In other words:

A. If the voucher says that Joe Blo is authorized to purchase 10 widgets, but he instead purchases 20 and stays within the appvd limit, where does it instruct the vendor not to process the transaction because more items were purchased than authorized?

B. If the voucher says that Joe Blo is authorized to purchase $200 in goods, but his transactions actually come up to $300, where does it instruct the vendor not to process the transaction?

Iím reading the instructions to the vendor on the back of the voucher, and it provides no instructions telling the vendor not to process these types of transactions. It only indicates that cash refunds or cash back to the purchasers are not allowed, and that the voucher is void if altered. Am I overlooking something or is there a separate set of instructions given to the vendors that there cashiers or whoever processes these transactions at the stores should be aware ofÖ..something apart from whatís on the back of the voucher?

From: Diehl, Daniel Sent: Wednesday, July 22, 2009 11:41 AM To: Spears, Cornita Subject: additional report regarding DSS

Fred Kelly from the Observer said that during the Audit Review Committee meeting last month you mentioned that another "report" that might help the committee members understand what was happening at DSS. They say it was not one of the reports they already have, but something separate. Do you know what he is talking about, and if you do, could I get a copy of that report for them? Danny Diehl Director, Mecklenburg County Public Service and Information 704-336-2084 office 704-572-1035 cell 704-336-6600 fax From: Spears, Cornita Sent: Tuesday, July 21, 2009 10:06 PM To: Johnson, Amy; Brooks, Awilda Subject: RE: instructions to Vendors

Scans for purchases exceeding the authorized amounts and purchases of disallowed items are amongst the items I'm testing for. But, my question is in reference to a discussion in the Audit Review Committe meeting. It is my recollection that during the meeting with the Audit Review Committee, someone either indicated or implied that vendors should not have processed purchases that exceeded what was on the voucher. A question was then posed by a member of the Audit Review Committee as to whether the vendors should be held responsible for purchases that exceeded what was authorized on the vouchers (from what I recollect they were addressing quantities of items that exceeded what was authorized and dollar amounts exceeding what was authorized). To take it a step further, there was a question as to whether the County should try to go back and ask the stores to refund the County the difference between the amount authorized on the vouchers and the actual amounts of the purchases. From what I'm gathering in reading your response, the vendors did not receive anything in writing instructing them not to process transactions that exceeded the amounts on the vouchers. If correct, we can't hold them responsible; my recommendation to the Audit Review Committee would be not to pursue these items. Also, it is also impractical to try and do so because the purchaser received the items and the County paid for the transactions. _____

From: Johnson, Amy Sent: Tue 7/21/2009 5:27 PM To: Spears, Cornita; Brooks, Awilda Subject: RE: instructions to Vendors

No, Nita, I don't think there is any further instructions. The problem was not if they bought more than what was on the list as long as it was authorized purchase. The problem was with the purchases above the amount and not on the authorized list. It was supposed to be up to the social workers to ensure that the customers understood the procedures and followed them. My understanding is that they went with the customer to make the purchases, but I learned later that the customers were going on their own. If we had had someone in the Sr. Fiscal Analyst spot at YFS at this time, most of this would have been noted and corrected, but we were short staffed and Keith was not in very good health, so we could not monitor as good as we should have. However, the social workers and supervisors should have been getting the receipts to ensure that the purchases were proper and the amount was within the voucher range, which in some instances did not occur. Hope this helps. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

_____

From: Spears, Cornita Sent: Tuesday, July 21, 2009 5:19 PM To: Brooks, Awilda Cc: Johnson, Amy Subject: instructions to Vendors Importance: High

Where on the voucher are the vendors notified that they are not to process transactions exceeding the amt approved on the voucher, or for the purchase of items in quantities exceeding the number of items indicated on the vouchers?

In other words:

A. If the voucher says that Joe Blo is authorized to purchase 10 widgets, but he instead purchases 20 and stays within the appvd limit, where does it instruct the vendor not to process the transaction because more items were purchased than authorized?

B. If the voucher says that Joe Blo is authorized to purchase $200 in goods, but his transactions actually come up to $300, where does it instruct the vendor not to process the transaction?

Iím reading the instructions to the vendor on the back of the voucher, and it provides no instructions telling the vendor not to process these types of transactions. It only indicates that cash refunds or cash back to the purchasers are not allowed, and that the voucher is void if altered. Am I overlooking something or is there a separate set of instructions given to the vendors that there cashiers or whoever processes these transactions at the stores should be aware ofÖ..something apart from whatís on the back of the voucher?

From: Johnson, Amy Sent: Tuesday, July 21, 2009 5:27 PM To: Spears, Cornita; Brooks, Awilda Subject: RE: instructions to Vendors

No, Nita, I don't think there is any further instructions. The problem was not if they bought more than what was on the list as long as it was authorized purchase. The problem was with the purchases above the amount and not on the authorized list. It was supposed to be up to the social workers to ensure that the customers understood the procedures and followed them. My understanding is that they went with the customer to make the purchases, but I learned later that the customers were going on their own. If we had had someone in the Sr. Fiscal Analyst spot at YFS at this time, most of this would have been noted and corrected, but we were short staffed and Keith was not in very good health, so we could not monitor as good as we should have. However, the social workers and supervisors should have been getting the receipts to ensure that the purchases were proper and the amount was within the voucher range, which in some instances did not occur. Hope this helps. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

_____

From: Spears, Cornita Sent: Tuesday, July 21, 2009 5:19 PM To: Brooks, Awilda Cc: Johnson, Amy Subject: instructions to Vendors Importance: High

Where on the voucher are the vendors notified that they are not to process transactions exceeding the amt approved on the voucher, or for the purchase of items in quantities exceeding the number of items indicated on the vouchers?

In other words:

A. If the voucher says that Joe Blo is authorized to purchase 10 widgets, but he instead purchases 20 and stays within the appvd limit, where does it instruct the vendor not to process the transaction because more items were purchased than authorized?

B. If the voucher says that Joe Blo is authorized to purchase $200 in goods, but his transactions actually come up to $300, where does it instruct the vendor not to process the transaction?

Iím reading the instructions to the vendor on the back of the voucher, and it provides no instructions telling the vendor not to process these types of transactions. It only indicates that cash refunds or cash back to the purchasers are not allowed, and that the voucher is void if altered. Am I overlooking something or is there a separate set of instructions given to the vendors that there cashiers or whoever processes these transactions at the stores should be aware ofÖ..something apart from whatís on the back of the voucher?

From: Waddell, Christopher Sent: Tuesday, July 21, 2009 3:29 PM To: Spears, Cornita Subject: FW: A helpful solution - short and long term - for CharMec

Christopher V. Waddell, CIA Department of Internal Audit Mecklenburg County, NC

704.336.2599 voice

704.319.9466 fax

www.charmeck.org

Please update your contacts with new email address: christopher.waddell@mecklenburgcountync.gov

P Please consider the environment before printing this e-mail

This message (including any attachments) contains confidential information needed for a specific individual and purpose and is protected by law. If you are not the intended recipient, you should delete this message and are hereby notified that any disclosure, copying or distribution of this message, or taking of any action based on it, is expressly prohibited.

From: Cox, Brian Sent: Tuesday, July 21, 2009 3:28 PM To: Jones, Harry L. Cc: McGillicuddy, John; Waddell, Christopher Subject: RE: A helpful solution - short and long term - for CharMec

Harry, I spoke with Chris and we donít think thereís anything we could add to your reply.

For what itís worth, I met with Janice Rainey once and the majority of our conversation was regarding applications other than the anonymous reporting serviceÖthe key point being was the County was procuring a service, not an IT application to implement. I also provided his companyís info to my City counterpart regarding 311 and they were familiar with the product.

Brian Cox, eGovernment/Customer Service

Mecklenburg County Manager's Office

600 East 4th Street

Charlotte, NC 28202

704-336-2576

Brian.Cox@MecklenburgCountyNC.gov

From: Jones, Harry L. Sent: Tuesday, July 21, 2009 2:49 PM To: 'Jerry Overcash'; McGillicuddy, John Cc: Chuck Hood; Jim Shannonhouse; Waddell, Christopher; Cox, Brian Subject: RE: A helpful solution - short and long term - for CharMec

Jerry

John is on vacation through the end of the month. Briefly, ìthe project to implement a real concerns solutionî Mecklenburg County has not been put on the back burner. Our plans are to implement a report line in September.

Harry L. Jones, Sr.

County Manager

Mecklenburg County

704-336-2087 (o)

704-336-5887(f)

A society grows great when old men plant trees in whose shade they know they shall never sit.

Greek proverb

From: Jerry Overcash [mailto:jerry.overcash@intercedeservices.com] Sent: Tuesday, July 21, 2009 10:09 AM To: McGillicuddy, John Cc: Jones, Harry L.; Chuck Hood; Jim Shannonhouse Subject: A helpful solution - short and long term - for CharMec

John,

We have not connected in a while. Our representative, Janice Rainey, has spoken a couple of times with Brian Cox however. It appears that the project to implement a real concerns reporting solution for CharMec has gone on the back burner. Please let me know if that is not the case.

We read about the DSS situation and watch with interest the daily activities around it. As citizens and tax payers we want our government to act ethically, with transparency and self discipline. As professional business men, we know that Intercedeís solution can CharMec a professional mechanism to facilitate this type of conduct. Implementing such a solution would, at a minimum, indicate that CharMec is serious about providing its employees and constituents a method for providing insight and feedback in all situations. And given the results we consistently see from our clients, this feedback could provide information that actually helps CharMec management do a better job.

I know that you are busy, budgets are tight, etc. However, given the low cost and ease of deployment of our solution, shouldnít we have a discussion about moving forward with this right away?

Regards,

Jerry Overcash

President & CEO

Intercede Services, Inc.

office 704 333 9400 x203

mobile 704 236 7513

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The message was checked by ESET NOD32 Antivirus.

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From: Caldwell, Deborah Sent: Tuesday, July 21, 2009 2:56 PM To: Spears, Cornita; Waddell, Christopher; Barber, Douglas; Robertson, Gewreka Subject: Hold Wednesday, July 29

For planning purposes, please be aware that William Wheeler at DSS is currently trying to confirm a time with DSS staff for a Single Audit Kick Off Meeting on Wednesday, July 29. At the moment the time of 10 AM is on the table but it is not firm yet. I will keep you posted. If you recall, these meetings have typically been a half-hour to an hour in duration; depends on how many questions are asked.

Deborah C. Caldwell

Deborah C. Caldwell

Information Systems Auditor

Mecklenburg County Government

Department of Internal Audit

600 East Fourth Street

Charlotte, NC 28202

Office: 704-336-2616

Fax: 704-319-9462

Deborah.Caldwell@MecklenburgCountyNC.gov

From: Spears, Cornita Sent: Tuesday, July 21, 2009 12:59 PM To: Johnson, Amy; Brooks, Awilda Cc: Fayko, Donna; Hurlburt, Angela Subject: RE: Approved/disapproved purchases

Thanks

From: Johnson, Amy Sent: Tuesday, July 21, 2009 12:50 PM To: Brooks, Awilda; Spears, Cornita Cc: Fayko, Donna; Hurlburt, Angela Subject: RE: Approved/disapproved purchases

Nita,

The basic clothing list was the list that was provided to the customers as the list for approved purchases. The list that you referred to in your email was a document created internally to use to compare to the unacceptable list and was not meant to be an example to staff. The basic list was what was used by staff. Hope this helps.

Amy E. Johnson

Senior Fiscal Administrator

Mecklenburg County Department of Social Services

301 Billingsley Road

Charlotte, NC 28211

Work: (704) 336-7976

Cell: (704) 208-7063

Email: Amy.Johnson@MecklenburgCountyNC.gov

This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

_____

From: Brooks, Awilda Sent: Tuesday, July 21, 2009 12:24 PM To: Spears, Cornita Cc: Fayko, Donna; Johnson, Amy; Hurlburt, Angela Subject: FW: Approved/disapproved purchases

Please read the comment below regarding unallowable items. Attached is the policy in place prior to December 18, 2008.

_____

From: Fayko, Donna Sent: Tuesday, July 21, 2009 11:57 AM To: Brooks, Awilda Subject: RE: Approved/disapproved purchases

See if this is what you are looking for. Just as a note - car seats, formula, school supplies and hygiene items are purchases that would be allowed for a foster parent to purchase for a child just placed in foster care. I noticed these items are on the unapproved list. I believe that policy speaks to some of this.

Hope this helps.

Donna Fayko

704.336.3274

_____

From: Brooks, Awilda Sent: Tuesday, July 21, 2009 11:23 AM To: Fayko, Donna Subject: FW: Approved/disapproved purchases

please review

_____

From: Spears, Cornita Sent: Monday, July 20, 2009 3:46 PM To: Brooks, Awilda Subject: Approved/disapproved purchases

Can you find out if the attached list of authorized/unauthorized items was in effect June - December 17? While it's my guess that the date shown at the top of the page is referring to the dollars expended as of December 18, I want to be sure it doesn't also apply to the effective date of the allowed/disallowed list. If there was a previous list, I need the one that was in effect June - December 17.

Also, I need a copy of the procedures and allowed/disallowed listing for the Links program for the same timeperiod.

From: Johnson, Amy Sent: Tuesday, July 21, 2009 12:50 PM To: Brooks, Awilda; Spears, Cornita Cc: Fayko, Donna; Hurlburt, Angela Subject: RE: Approved/disapproved purchases

Nita, The basic clothing list was the list that was provided to the customers as the list for approved purchases. The list that you referred to in your email was a document created internally to use to compare to the unacceptable list and was not meant to be an example to staff. The basic list was what was used by staff. Hope this helps. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

_____

From: Brooks, Awilda Sent: Tuesday, July 21, 2009 12:24 PM To: Spears, Cornita Cc: Fayko, Donna; Johnson, Amy; Hurlburt, Angela Subject: FW: Approved/disapproved purchases

Please read the comment below regarding unallowable items. Attached is the policy in place prior to December 18, 2008.

_____

From: Fayko, Donna Sent: Tuesday, July 21, 2009 11:57 AM To: Brooks, Awilda Subject: RE: Approved/disapproved purchases

See if this is what you are looking for. Just as a note - car seats, formula, school supplies and hygiene items are purchases that would be allowed for a foster parent to purchase for a child just placed in foster care. I noticed these items are on the unapproved list. I believe that policy speaks to some of this. Hope this helps. Donna Fayko 704.336.3274

_____

From: Brooks, Awilda Sent: Tuesday, July 21, 2009 11:23 AM To: Fayko, Donna Subject: FW: Approved/disapproved purchases

please review

_____

From: Spears, Cornita Sent: Monday, July 20, 2009 3:46 PM To: Brooks, Awilda Subject: Approved/disapproved purchases

Can you find out if the attached list of authorized/unauthorized items was in effect June - December 17? While it's my guess that the date shown at the top of the page is referring to the dollars expended as of December 18, I want to be sure it doesn't also apply to the effective date of the allowed/disallowed list. If there was a previous list, I need the one that was in effect June - December 17. Also, I need a copy of the procedures and allowed/disallowed listing for the Links program for the same timeperiod. From: Brooks, Awilda Sent: Tuesday, July 21, 2009 12:19 PM To: Spears, Cornita Cc: Levine, Bet; Fayko, Donna; Hurlburt, Angela; Johnson, Amy Subject: FW: LINKS $ guidance

Attached is a copy of the LINKS program policies which clarifies allowable items and the dollar amount allowable for each type of cost. We will get the other information regarding the clothing vouchers to you as soon as possible. Please call if you have additional questions.

_____

From: Levine, Bet Sent: Tuesday, July 21, 2009 12:13 PM To: Brooks, Awilda Cc: Butler, Karen Subject: LINKS $ guidance

Here you go Awilda

hope this helps

Did you get with Karen on the Breakfast Club invoice? We need to get closure on that if possible

Thanks! Bet Levine, MHDL Senior Social Services Manager Youth and Family Services 700 E. Stonewall St. Suite 600 Charlotte, NC 28202 Bet.Levine@Mecklenburgcountync.gov 704-336-3165 704-432-4132 (fax) From: Caldwell, Deborah Sent: Tuesday, July 21, 2009 11:20 AM To: Wheeler, William Cc: Waddell, Christopher; Spears, Cornita; Barber, Douglas; Robertson, Gewreka Subject: FW: 2009 Single Audit

William

Hello. I will be the contact person from the Internal Audit Department to coordinate the Single Audit Kick Off Meeting. There will be five of us attending. If possible, I would like to suggest Wednesday, July 29 at any time during the day; however, morning would be nice. Let me know if this will work for the DSS staff attending.

Thanks, Debbie

Deborah C. Caldwell

Deborah C. Caldwell

Information Systems Auditor

Mecklenburg County Government

Department of Internal Audit

600 East Fourth Street

Charlotte, NC 28202

Office: 704-336-2616

Fax: 704-319-9462

Deborah.Caldwell@MecklenburgCountyNC.gov

From: Spears, Cornita Sent: Monday, July 20, 2009 5:31 PM To: Waddell, Christopher; Barber, Douglas; Robertson, Gewreka; Caldwell, Deborah Subject: FW: 2009 Single Audit

_____

From: Spears, Cornita Sent: Monday, July 20, 2009 5:31 PM To: Wilson, Mary Subject: RE: 2009 Single Audit

will do.

_____

From: Wilson, Mary Sent: Monday, July 20, 2009 5:05 PM To: Spears, Cornita Cc: Diorio, Dena R.; McGillicuddy, John; Lancaster, Michelle; Hurlburt, Angela; Wheeler, William Subject: FW: 2009 Single Audit

Nita,

I look forward to it. Please include Angela on future correspondence as she will be your primary contact.

William,

Please schedule.

Thanks,

Mary

Mary E. Wilson

Director

Department of Social Services

301 Billingsley Road

Charlotte, NC 28211

W) 704-336-Mary

C) 704-649-0568

mary.wilson@mecklenburgcountync.gov

"One Team, Many Services"

_____

From: Spears, Cornita Sent: Monday, July 20, 2009 9:39 AM To: Wilson, Mary Cc: Diorio, Dena R.; McGillicuddy, John; Lancaster, Michelle; Wheeler, William Subject: 2009 Single Audit

Mary,

We're gearing up the 2009 Single Audit. Attached is a memorandum indicating the programs assigned to Internal Audit and those persons who will be performing the audit work. Debbie Caldwell will contact William to arrange a meeting to discuss this year's process.

From: Spears, Cornita Sent: Monday, July 20, 2009 5:31 PM To: Waddell, Christopher; Barber, Douglas; Robertson, Gewreka; Caldwell, Deborah Subject: FW: 2009 Single Audit

_____

From: Spears, Cornita Sent: Monday, July 20, 2009 5:31 PM To: Wilson, Mary Subject: RE: 2009 Single Audit

will do.

_____

From: Wilson, Mary Sent: Monday, July 20, 2009 5:05 PM To: Spears, Cornita Cc: Diorio, Dena R.; McGillicuddy, John; Lancaster, Michelle; Hurlburt, Angela; Wheeler, William Subject: FW: 2009 Single Audit

Nita, I look forward to it. Please include Angela on future correspondence as she will be your primary contact. William, Please schedule.

Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov "One Team, Many Services"

_____

From: Spears, Cornita Sent: Monday, July 20, 2009 9:39 AM To: Wilson, Mary Cc: Diorio, Dena R.; McGillicuddy, John; Lancaster, Michelle; Wheeler, William Subject: 2009 Single Audit

Mary, We're gearing up the 2009 Single Audit. Attached is a memorandum indicating the programs assigned to Internal Audit and those persons who will be performing the audit work. Debbie Caldwell will contact William to arrange a meeting to discuss this year's process. From: Spears, Cornita Sent: Monday, July 20, 2009 5:31 PM To: Wilson, Mary Subject: RE: 2009 Single Audit

will do.

_____

From: Wilson, Mary Sent: Monday, July 20, 2009 5:05 PM To: Spears, Cornita Cc: Diorio, Dena R.; McGillicuddy, John; Lancaster, Michelle; Hurlburt, Angela; Wheeler, William Subject: FW: 2009 Single Audit

Nita, I look forward to it. Please include Angela on future correspondence as she will be your primary contact. William, Please schedule.

Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov "One Team, Many Services"

_____

From: Spears, Cornita Sent: Monday, July 20, 2009 9:39 AM To: Wilson, Mary Cc: Diorio, Dena R.; McGillicuddy, John; Lancaster, Michelle; Wheeler, William Subject: 2009 Single Audit

Mary, We're gearing up the 2009 Single Audit. Attached is a memorandum indicating the programs assigned to Internal Audit and those persons who will be performing the audit work. Debbie Caldwell will contact William to arrange a meeting to discuss this year's process. From: Wilson, Mary Sent: Monday, July 20, 2009 5:05 PM To: Spears, Cornita Cc: Diorio, Dena R.; McGillicuddy, John; Lancaster, Michelle; Hurlburt, Angela; Wheeler, William Subject: FW: 2009 Single Audit

Nita, I look forward to it. Please include Angela on future correspondence as she will be your primary contact. William, Please schedule.

Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov "One Team, Many Services"

_____

From: Spears, Cornita Sent: Monday, July 20, 2009 9:39 AM To: Wilson, Mary Cc: Diorio, Dena R.; McGillicuddy, John; Lancaster, Michelle; Wheeler, William Subject: 2009 Single Audit

Mary, We're gearing up the 2009 Single Audit. Attached is a memorandum indicating the programs assigned to Internal Audit and those persons who will be performing the audit work. Debbie Caldwell will contact William to arrange a meeting to discuss this year's process. From: Spears, Cornita Sent: Monday, July 20, 2009 4:10 PM To: McGillicuddy, John Subject: FW: questions

FYI Didn't know if you had seen the attached e-mail, but the message I forwarded to you previously was in response to Danny's question.

_____

From: Diorio, Dena R. Sent: Monday, July 20, 2009 2:11 PM To: Diehl, Daniel; Spears, Cornita Subject: Re: questions

I mentioned this in an email I sent last week. It should be posted with everything else.

_____

From: Diehl, Daniel To: Spears, Cornita; Diorio, Dena R. Sent: Mon Jul 20 13:48:27 2009 Subject: FW: questions

See below regarding the report on The Giving Tree. Is there some reason it was not posted along with the other reports? Danny Diehl Director, Mecklenburg County Public Service and Information 704-336-2084 office 704-572-1035 cell 704-336-6600 fax

_____

From: Bethea, April [mailto:abethea@charlotteobserver.com] Sent: Monday, July 20, 2009 1:37 PM To: Diehl, Daniel Subject: RE: questions

Thanks, Danny

The page on the DSS web site about the audit and other reviews said it has a complete set of documents related to the audit and reviews, but it doesnít have a link to the Internal Audit report on the Giving Tree program. Why? Are you planning to post it? If so, when? If not, why not and what are you basing that decision on?

In Sundayís guest column, Harry Jones wrote staff is preparing additional reviews based on questions raised by commissioners and plans to present the plans to the ARC. Has that meeting been set? If so, when is it?

Has staff had any conversations so far with committee members or other commissioners about those additional reviews? What can you share with us at this point about what further reviews are planned, and any potential cost?

-April

April D. Bethea, reporter The Charlotte Observer 600 South Tryon Street Charlotte, N.C. 28202 704-358-6013, phone 704-358-5036, fax abethea@charlotteobserver.com

The Charlotte Observer has a new home on the Web. Check us out at www.charlotteobserver.com.

_____

From: Diehl, Daniel [mailto:Daniel.Diehl@mecklenburgcountync.gov] Sent: Monday, July 20, 2009 1:23 PM To: Bethea, April Subject: questions

I got you message. If you want to write and email your questions to me, I will try to get them answered. Danny Diehl Director, Mecklenburg County Public Service and Information 704-336-2084 office 704-572-1035 cell 704-336-6600 fax From: Spears, Cornita Sent: Monday, July 20, 2009 3:17 PM To: McGillicuddy, John Subject: FW: Op-ed, letter

fyi

_____

From: Spears, Cornita Sent: Monday, July 20, 2009 2:55 PM To: Diehl, Daniel Subject: RE: Op-ed, letter

You're welcome.

_____

From: Diehl, Daniel Sent: Monday, July 20, 2009 2:55 PM To: Spears, Cornita Subject: RE: Op-ed, letter

thanks. Danny Diehl Director, Mecklenburg County Public Service and Information 704-336-2084 office 704-572-1035 cell 704-336-6600 fax

_____

From: Spears, Cornita Sent: Monday, July 20, 2009 2:54 PM To: Diehl, Daniel; Diorio, Dena R. Subject: FW: Op-ed, letter Importance: High

I didn't receive a response to the e-mail I sent on July 15, so I assumed that PS&I had been given a copy of the Giving Tree Executive Summary to go along with all of the other documents. It's attached. Charlotte Observer already has a copy.....they published it right after the BOCC meeting. McGillicudy is preparing a memo to the Audit Review Committee regarding the proposed next steps. I'll defer to him on questions regarding additional reviews.

_____

From: Spears, Cornita Sent: Wednesday, July 15, 2009 2:03 PM To: Fair, Andrew Cc: Diorio, Dena R. Subject: RE: Op-ed, letter

I'm in training off-site and don't have access to the report. Dena, can you provide Andrew a copy of the Executive Summary dated June 4, 2009 that you issued to the BOCC? I think that's what he needs. I'm taking the Microsoft Office training today and we've got a 10 minute break. I won't have access to e-mail again until we take our next break....perhaps in an hour or so.

_____

From: Fair, Andrew Sent: Wed 7/15/2009 1:31 PM To: Spears, Cornita Subject: Fw: Op-ed, letter

Hi Nita, Can you provide your report referenced below for the list of docs available on our websites? Thanks! Andy

_____

From: Diorio, Dena R. To: McGillicuddy, John; Fair, Andrew; Pennell, Nicole L Sent: Wed Jul 15 13:26:02 2009 Subject: RE: Op-ed, letter

I don't see Nita's Giving Tree Report on the list. She can provide that to you.

_____

From: McGillicuddy, John Sent: Wednesday, July 15, 2009 1:24 PM To: Fair, Andrew; Pennell, Nicole L; Diorio, Dena R. Subject: RE: Op-ed, letter

Will these be accessible via both mecklenburgcountync.gov AND Meckweb? John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

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From: Fair, Andrew Sent: Wednesday, July 15, 2009 12:01 PM To: Pennell, Nicole L; Diorio, Dena R. Cc: McGillicuddy, John Subject: RE: Op-ed, letter

Thanks for the inventory list Nicole. Dena does this look accurate? Do we have all of the public documents as stated in the op-ed? If we are missing something, can you please reply-all to this email and so we can get it posted? Thanks! Andy Fair Mecklenburg County PS&I 704-432-0021

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From: Pennell, Nicole L Sent: Wednesday, July 15, 2009 11:22 AM To: Fair, Andrew; Diorio, Dena R. Subject: RE: Op-ed, letter

We have these documents posted: * Audit Review Committee Report on DSS Audit

* Good Friend Fund Final Report

* Good Friend Fund Findings Letter

* Good Friends Fund Audit Response

* Receipts and Disbursements Final Report

* Receipts and Disbursements Audit Response

* Voucher Program Final Report

* Voucher Program Audit Responses

* Statements by Mary Wilson regarding the DSS Audit

* Commissioner Murrey responds to Observer editorial on DSS Audit

* Audit Review Committee's report (video) We don't have the video of the June 16th presentation. I'll see if I can find that and get it posted as well. Thanks, Nicole

_____

From: Fair, Andrew Sent: Wednesday, July 15, 2009 10:00 AM To: Diorio, Dena R. Cc: Pennell, Nicole L Subject: Fw: Op-ed, letter

Hi Dena: Before Harry sends this today, can you please check the list of documents on MecklenburgCountyNC.gov to make sure that what we said we had posted was. The op-ed will go sometime later this morning! Nicole, can you double check to and if there are missing docs, can you get those from Dena and post if needed? Thanks! Andy

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From: McGillicuddy, John To: Fair, Andrew Sent: Wed Jul 15 07:53:27 2009 Subject: RE: Op-ed, letter

I'll work on it some more as well. Please make sure we, in fact, do have the public documents regarding DSS audits online. You should check with Dena Diorio to verify what we have, but I recall: three reports from the external auditors one report (exec summary) from Internal Audit management responses to each of the above external auditor's letter in response to management's response (part of July 7 agenda package) ARC's report to the Board Dan Murrey's letter to the editor video of June 16 presentation of findings and discussion video of July 7 ARC report and discussion I think this is it, but check with Dena to make sure. Thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

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From: Fair, Andrew Sent: Tuesday, July 14, 2009 5:02 PM To: McGillicuddy, John Subject: RE: Op-ed, letter

I got it down to about 600. It can be done to get to 500, but that may be too many anyway. We should say what we want to say and then they can work it out! Andy Fair Mecklenburg County PS&I 704-432-0021

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From: McGillicuddy, John Sent: Tuesday, July 14, 2009 4:34 PM To: Fair, Andrew Subject: RE: Op-ed, letter

Andy: The revisions were very helpful. Take another look at this additionally revised op ed. It's a bit long (I try to keep it at 500 words), so any advice is helpful. I'm probably going to provide this version to Harry tomorrow morning (Wed), so if you can provide a response quickly, it will be helpful (even it if come after I've provided this version to harry). thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

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From: Fair, Andrew Sent: Tuesday, July 14, 2009 3:33 PM To: McGillicuddy, John Subject: Op-ed, letter

John: Here is the edited version of the op-ed and letter. Tabitha did the first round and I did some tweaking. Bill Carroll has proof read this version as well. The ending is still weak since we are not completely sure that there is an "ask" other than what is stated in the body of the letter. This might be a appropriate ending. As for the staff letter, just fixed some typos since it accurately reflected the op-ed. Please send back me your edited version if more work is needed. After you feel comfortable with it, and so does the executive team, I will have the final draft proofed and send back advice on timing to get in the Observer. Thanks, Andy Andy Fair Mecklenburg County PS&I 704-432-0021

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From: Carnes, Tabitha D Sent: Tuesday, July 14, 2009 2:40 PM To: Fair, Andrew Subject:

From: Spears, Cornita Sent: Monday, July 20, 2009 3:17 PM To: McGillicuddy, John Subject: FW: Op-ed, letter

fyi

_____

From: Spears, Cornita Sent: Monday, July 20, 2009 2:55 PM To: Diehl, Daniel Subject: RE: Op-ed, letter

You're welcome.

_____

From: Diehl, Daniel Sent: Monday, July 20, 2009 2:55 PM To: Spears, Cornita Subject: RE: Op-ed, letter

thanks. Danny Diehl Director, Mecklenburg County Public Service and Information 704-336-2084 office 704-572-1035 cell 704-336-6600 fax

_____

From: Spears, Cornita Sent: Monday, July 20, 2009 2:54 PM To: Diehl, Daniel; Diorio, Dena R. Subject: FW: Op-ed, letter Importance: High

I didn't receive a response to the e-mail I sent on July 15, so I assumed that PS&I had been given a copy of the Giving Tree Executive Summary to go along with all of the other documents. It's attached. Charlotte Observer already has a copy.....they published it right after the BOCC meeting. McGillicudy is preparing a memo to the Audit Review Committee regarding the proposed next steps. I'll defer to him on questions regarding additional reviews.

_____

From: Spears, Cornita Sent: Wednesday, July 15, 2009 2:03 PM To: Fair, Andrew Cc: Diorio, Dena R. Subject: RE: Op-ed, letter

I'm in training off-site and don't have access to the report. Dena, can you provide Andrew a copy of the Executive Summary dated June 4, 2009 that you issued to the BOCC? I think that's what he needs. I'm taking the Microsoft Office training today and we've got a 10 minute break. I won't have access to e-mail again until we take our next break....perhaps in an hour or so.

_____

From: Fair, Andrew Sent: Wed 7/15/2009 1:31 PM To: Spears, Cornita Subject: Fw: Op-ed, letter

Hi Nita, Can you provide your report referenced below for the list of docs available on our websites? Thanks! Andy

_____

From: Diorio, Dena R. To: McGillicuddy, John; Fair, Andrew; Pennell, Nicole L Sent: Wed Jul 15 13:26:02 2009 Subject: RE: Op-ed, letter

I don't see Nita's Giving Tree Report on the list. She can provide that to you.

_____

From: McGillicuddy, John Sent: Wednesday, July 15, 2009 1:24 PM To: Fair, Andrew; Pennell, Nicole L; Diorio, Dena R. Subject: RE: Op-ed, letter

Will these be accessible via both mecklenburgcountync.gov AND Meckweb? John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

_____

From: Fair, Andrew Sent: Wednesday, July 15, 2009 12:01 PM To: Pennell, Nicole L; Diorio, Dena R. Cc: McGillicuddy, John Subject: RE: Op-ed, letter

Thanks for the inventory list Nicole. Dena does this look accurate? Do we have all of the public documents as stated in the op-ed? If we are missing something, can you please reply-all to this email and so we can get it posted? Thanks! Andy Fair Mecklenburg County PS&I 704-432-0021

_____

From: Pennell, Nicole L Sent: Wednesday, July 15, 2009 11:22 AM To: Fair, Andrew; Diorio, Dena R. Subject: RE: Op-ed, letter

We have these documents posted: * Audit Review Committee Report on DSS Audit

* Good Friend Fund Final Report

* Good Friend Fund Findings Letter

* Good Friends Fund Audit Response

* Receipts and Disbursements Final Report

* Receipts and Disbursements Audit Response

* Voucher Program Final Report

* Voucher Program Audit Responses

* Statements by Mary Wilson regarding the DSS Audit

* Commissioner Murrey responds to Observer editorial on DSS Audit

* Audit Review Committee's report (video) We don't have the video of the June 16th presentation. I'll see if I can find that and get it posted as well. Thanks, Nicole

_____

From: Fair, Andrew Sent: Wednesday, July 15, 2009 10:00 AM To: Diorio, Dena R. Cc: Pennell, Nicole L Subject: Fw: Op-ed, letter

Hi Dena: Before Harry sends this today, can you please check the list of documents on MecklenburgCountyNC.gov to make sure that what we said we had posted was. The op-ed will go sometime later this morning! Nicole, can you double check to and if there are missing docs, can you get those from Dena and post if needed? Thanks! Andy

_____

From: McGillicuddy, John To: Fair, Andrew Sent: Wed Jul 15 07:53:27 2009 Subject: RE: Op-ed, letter

I'll work on it some more as well. Please make sure we, in fact, do have the public documents regarding DSS audits online. You should check with Dena Diorio to verify what we have, but I recall: three reports from the external auditors one report (exec summary) from Internal Audit management responses to each of the above external auditor's letter in response to management's response (part of July 7 agenda package) ARC's report to the Board Dan Murrey's letter to the editor video of June 16 presentation of findings and discussion video of July 7 ARC report and discussion I think this is it, but check with Dena to make sure. Thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

_____

From: Fair, Andrew Sent: Tuesday, July 14, 2009 5:02 PM To: McGillicuddy, John Subject: RE: Op-ed, letter

I got it down to about 600. It can be done to get to 500, but that may be too many anyway. We should say what we want to say and then they can work it out! Andy Fair Mecklenburg County PS&I 704-432-0021

_____

From: McGillicuddy, John Sent: Tuesday, July 14, 2009 4:34 PM To: Fair, Andrew Subject: RE: Op-ed, letter

Andy: The revisions were very helpful. Take another look at this additionally revised op ed. It's a bit long (I try to keep it at 500 words), so any advice is helpful. I'm probably going to provide this version to Harry tomorrow morning (Wed), so if you can provide a response quickly, it will be helpful (even it if come after I've provided this version to harry). thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

_____

From: Fair, Andrew Sent: Tuesday, July 14, 2009 3:33 PM To: McGillicuddy, John Subject: Op-ed, letter

John: Here is the edited version of the op-ed and letter. Tabitha did the first round and I did some tweaking. Bill Carroll has proof read this version as well. The ending is still weak since we are not completely sure that there is an "ask" other than what is stated in the body of the letter. This might be a appropriate ending. As for the staff letter, just fixed some typos since it accurately reflected the op-ed. Please send back me your edited version if more work is needed. After you feel comfortable with it, and so does the executive team, I will have the final draft proofed and send back advice on timing to get in the Observer. Thanks, Andy Andy Fair Mecklenburg County PS&I 704-432-0021

_____

From: Carnes, Tabitha D Sent: Tuesday, July 14, 2009 2:40 PM To: Fair, Andrew Subject:

From: Spears, Cornita Sent: Monday, July 20, 2009 2:55 PM To: Diehl, Daniel Subject: RE: Op-ed, letter

You're welcome.

_____

From: Diehl, Daniel Sent: Monday, July 20, 2009 2:55 PM To: Spears, Cornita Subject: RE: Op-ed, letter

thanks. Danny Diehl Director, Mecklenburg County Public Service and Information 704-336-2084 office 704-572-1035 cell 704-336-6600 fax

_____

From: Spears, Cornita Sent: Monday, July 20, 2009 2:54 PM To: Diehl, Daniel; Diorio, Dena R. Subject: FW: Op-ed, letter Importance: High

I didn't receive a response to the e-mail I sent on July 15, so I assumed that PS&I had been given a copy of the Giving Tree Executive Summary to go along with all of the other documents. It's attached. Charlotte Observer already has a copy.....they published it right after the BOCC meeting. McGillicudy is preparing a memo to the Audit Review Committee regarding the proposed next steps. I'll defer to him on questions regarding additional reviews.

_____

From: Spears, Cornita Sent: Wednesday, July 15, 2009 2:03 PM To: Fair, Andrew Cc: Diorio, Dena R. Subject: RE: Op-ed, letter

I'm in training off-site and don't have access to the report. Dena, can you provide Andrew a copy of the Executive Summary dated June 4, 2009 that you issued to the BOCC? I think that's what he needs. I'm taking the Microsoft Office training today and we've got a 10 minute break. I won't have access to e-mail again until we take our next break....perhaps in an hour or so.

_____

From: Fair, Andrew Sent: Wed 7/15/2009 1:31 PM To: Spears, Cornita Subject: Fw: Op-ed, letter

Hi Nita, Can you provide your report referenced below for the list of docs available on our websites? Thanks! Andy

_____

From: Diorio, Dena R. To: McGillicuddy, John; Fair, Andrew; Pennell, Nicole L Sent: Wed Jul 15 13:26:02 2009 Subject: RE: Op-ed, letter

I don't see Nita's Giving Tree Report on the list. She can provide that to you.

_____

From: McGillicuddy, John Sent: Wednesday, July 15, 2009 1:24 PM To: Fair, Andrew; Pennell, Nicole L; Diorio, Dena R. Subject: RE: Op-ed, letter

Will these be accessible via both mecklenburgcountync.gov AND Meckweb? John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

_____

From: Fair, Andrew Sent: Wednesday, July 15, 2009 12:01 PM To: Pennell, Nicole L; Diorio, Dena R. Cc: McGillicuddy, John Subject: RE: Op-ed, letter

Thanks for the inventory list Nicole. Dena does this look accurate? Do we have all of the public documents as stated in the op-ed? If we are missing something, can you please reply-all to this email and so we can get it posted? Thanks! Andy Fair Mecklenburg County PS&I 704-432-0021

_____

From: Pennell, Nicole L Sent: Wednesday, July 15, 2009 11:22 AM To: Fair, Andrew; Diorio, Dena R. Subject: RE: Op-ed, letter

We have these documents posted: * Audit Review Committee Report on DSS Audit

* Good Friend Fund Final Report

* Good Friend Fund Findings Letter

* Good Friends Fund Audit Response

* Receipts and Disbursements Final Report

* Receipts and Disbursements Audit Response

* Voucher Program Final Report

* Voucher Program Audit Responses

* Statements by Mary Wilson regarding the DSS Audit

* Commissioner Murrey responds to Observer editorial on DSS Audit

* Audit Review Committee's report (video) We don't have the video of the June 16th presentation. I'll see if I can find that and get it posted as well. Thanks, Nicole

_____

From: Fair, Andrew Sent: Wednesday, July 15, 2009 10:00 AM To: Diorio, Dena R. Cc: Pennell, Nicole L Subject: Fw: Op-ed, letter

Hi Dena: Before Harry sends this today, can you please check the list of documents on MecklenburgCountyNC.gov to make sure that what we said we had posted was. The op-ed will go sometime later this morning! Nicole, can you double check to and if there are missing docs, can you get those from Dena and post if needed? Thanks! Andy

_____

From: McGillicuddy, John To: Fair, Andrew Sent: Wed Jul 15 07:53:27 2009 Subject: RE: Op-ed, letter

I'll work on it some more as well. Please make sure we, in fact, do have the public documents regarding DSS audits online. You should check with Dena Diorio to verify what we have, but I recall: three reports from the external auditors one report (exec summary) from Internal Audit management responses to each of the above external auditor's letter in response to management's response (part of July 7 agenda package) ARC's report to the Board Dan Murrey's letter to the editor video of June 16 presentation of findings and discussion video of July 7 ARC report and discussion I think this is it, but check with Dena to make sure. Thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

_____

From: Fair, Andrew Sent: Tuesday, July 14, 2009 5:02 PM To: McGillicuddy, John Subject: RE: Op-ed, letter

I got it down to about 600. It can be done to get to 500, but that may be too many anyway. We should say what we want to say and then they can work it out! Andy Fair Mecklenburg County PS&I 704-432-0021

_____

From: McGillicuddy, John Sent: Tuesday, July 14, 2009 4:34 PM To: Fair, Andrew Subject: RE: Op-ed, letter

Andy: The revisions were very helpful. Take another look at this additionally revised op ed. It's a bit long (I try to keep it at 500 words), so any advice is helpful. I'm probably going to provide this version to Harry tomorrow morning (Wed), so if you can provide a response quickly, it will be helpful (even it if come after I've provided this version to harry). thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

_____

From: Fair, Andrew Sent: Tuesday, July 14, 2009 3:33 PM To: McGillicuddy, John Subject: Op-ed, letter

John: Here is the edited version of the op-ed and letter. Tabitha did the first round and I did some tweaking. Bill Carroll has proof read this version as well. The ending is still weak since we are not completely sure that there is an "ask" other than what is stated in the body of the letter. This might be a appropriate ending. As for the staff letter, just fixed some typos since it accurately reflected the op-ed. Please send back me your edited version if more work is needed. After you feel comfortable with it, and so does the executive team, I will have the final draft proofed and send back advice on timing to get in the Observer. Thanks, Andy Andy Fair Mecklenburg County PS&I 704-432-0021

_____

From: Carnes, Tabitha D Sent: Tuesday, July 14, 2009 2:40 PM To: Fair, Andrew Subject:

From: Spears, Cornita Sent: Monday, July 20, 2009 2:55 PM To: Diehl, Daniel Subject: RE: Op-ed, letter

You're welcome.

_____

From: Diehl, Daniel Sent: Monday, July 20, 2009 2:55 PM To: Spears, Cornita Subject: RE: Op-ed, letter

thanks. Danny Diehl Director, Mecklenburg County Public Service and Information 704-336-2084 office 704-572-1035 cell 704-336-6600 fax

_____

From: Spears, Cornita Sent: Monday, July 20, 2009 2:54 PM To: Diehl, Daniel; Diorio, Dena R. Subject: FW: Op-ed, letter Importance: High

I didn't receive a response to the e-mail I sent on July 15, so I assumed that PS&I had been given a copy of the Giving Tree Executive Summary to go along with all of the other documents. It's attached. Charlotte Observer already has a copy.....they published it right after the BOCC meeting. McGillicudy is preparing a memo to the Audit Review Committee regarding the proposed next steps. I'll defer to him on questions regarding additional reviews.

_____

From: Spears, Cornita Sent: Wednesday, July 15, 2009 2:03 PM To: Fair, Andrew Cc: Diorio, Dena R. Subject: RE: Op-ed, letter

I'm in training off-site and don't have access to the report. Dena, can you provide Andrew a copy of the Executive Summary dated June 4, 2009 that you issued to the BOCC? I think that's what he needs. I'm taking the Microsoft Office training today and we've got a 10 minute break. I won't have access to e-mail again until we take our next break....perhaps in an hour or so.

_____

From: Fair, Andrew Sent: Wed 7/15/2009 1:31 PM To: Spears, Cornita Subject: Fw: Op-ed, letter

Hi Nita, Can you provide your report referenced below for the list of docs available on our websites? Thanks! Andy

_____

From: Diorio, Dena R. To: McGillicuddy, John; Fair, Andrew; Pennell, Nicole L Sent: Wed Jul 15 13:26:02 2009 Subject: RE: Op-ed, letter

I don't see Nita's Giving Tree Report on the list. She can provide that to you.

_____

From: McGillicuddy, John Sent: Wednesday, July 15, 2009 1:24 PM To: Fair, Andrew; Pennell, Nicole L; Diorio, Dena R. Subject: RE: Op-ed, letter

Will these be accessible via both mecklenburgcountync.gov AND Meckweb? John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

_____

From: Fair, Andrew Sent: Wednesday, July 15, 2009 12:01 PM To: Pennell, Nicole L; Diorio, Dena R. Cc: McGillicuddy, John Subject: RE: Op-ed, letter

Thanks for the inventory list Nicole. Dena does this look accurate? Do we have all of the public documents as stated in the op-ed? If we are missing something, can you please reply-all to this email and so we can get it posted? Thanks! Andy Fair Mecklenburg County PS&I 704-432-0021

_____

From: Pennell, Nicole L Sent: Wednesday, July 15, 2009 11:22 AM To: Fair, Andrew; Diorio, Dena R. Subject: RE: Op-ed, letter

We have these documents posted: * Audit Review Committee Report on DSS Audit

* Good Friend Fund Final Report

* Good Friend Fund Findings Letter

* Good Friends Fund Audit Response

* Receipts and Disbursements Final Report

* Receipts and Disbursements Audit Response

* Voucher Program Final Report

* Voucher Program Audit Responses

* Statements by Mary Wilson regarding the DSS Audit

* Commissioner Murrey responds to Observer editorial on DSS Audit

* Audit Review Committee's report (video) We don't have the video of the June 16th presentation. I'll see if I can find that and get it posted as well. Thanks, Nicole

_____

From: Fair, Andrew Sent: Wednesday, July 15, 2009 10:00 AM To: Diorio, Dena R. Cc: Pennell, Nicole L Subject: Fw: Op-ed, letter

Hi Dena: Before Harry sends this today, can you please check the list of documents on MecklenburgCountyNC.gov to make sure that what we said we had posted was. The op-ed will go sometime later this morning! Nicole, can you double check to and if there are missing docs, can you get those from Dena and post if needed? Thanks! Andy

_____

From: McGillicuddy, John To: Fair, Andrew Sent: Wed Jul 15 07:53:27 2009 Subject: RE: Op-ed, letter

I'll work on it some more as well. Please make sure we, in fact, do have the public documents regarding DSS audits online. You should check with Dena Diorio to verify what we have, but I recall: three reports from the external auditors one report (exec summary) from Internal Audit management responses to each of the above external auditor's letter in response to management's response (part of July 7 agenda package) ARC's report to the Board Dan Murrey's letter to the editor video of June 16 presentation of findings and discussion video of July 7 ARC report and discussion I think this is it, but check with Dena to make sure. Thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

_____

From: Fair, Andrew Sent: Tuesday, July 14, 2009 5:02 PM To: McGillicuddy, John Subject: RE: Op-ed, letter

I got it down to about 600. It can be done to get to 500, but that may be too many anyway. We should say what we want to say and then they can work it out! Andy Fair Mecklenburg County PS&I 704-432-0021

_____

From: McGillicuddy, John Sent: Tuesday, July 14, 2009 4:34 PM To: Fair, Andrew Subject: RE: Op-ed, letter

Andy: The revisions were very helpful. Take another look at this additionally revised op ed. It's a bit long (I try to keep it at 500 words), so any advice is helpful. I'm probably going to provide this version to Harry tomorrow morning (Wed), so if you can provide a response quickly, it will be helpful (even it if come after I've provided this version to harry). thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

_____

From: Fair, Andrew Sent: Tuesday, July 14, 2009 3:33 PM To: McGillicuddy, John Subject: Op-ed, letter

John: Here is the edited version of the op-ed and letter. Tabitha did the first round and I did some tweaking. Bill Carroll has proof read this version as well. The ending is still weak since we are not completely sure that there is an "ask" other than what is stated in the body of the letter. This might be a appropriate ending. As for the staff letter, just fixed some typos since it accurately reflected the op-ed. Please send back me your edited version if more work is needed. After you feel comfortable with it, and so does the executive team, I will have the final draft proofed and send back advice on timing to get in the Observer. Thanks, Andy Andy Fair Mecklenburg County PS&I 704-432-0021

_____

From: Carnes, Tabitha D Sent: Tuesday, July 14, 2009 2:40 PM To: Fair, Andrew Subject:

From: Diehl, Daniel Sent: Monday, July 20, 2009 2:55 PM To: Spears, Cornita Subject: RE: Op-ed, letter

thanks. Danny Diehl Director, Mecklenburg County Public Service and Information 704-336-2084 office 704-572-1035 cell 704-336-6600 fax

_____

From: Spears, Cornita Sent: Monday, July 20, 2009 2:54 PM To: Diehl, Daniel; Diorio, Dena R. Subject: FW: Op-ed, letter Importance: High

I didn't receive a response to the e-mail I sent on July 15, so I assumed that PS&I had been given a copy of the Giving Tree Executive Summary to go along with all of the other documents. It's attached. Charlotte Observer already has a copy.....they published it right after the BOCC meeting. McGillicudy is preparing a memo to the Audit Review Committee regarding the proposed next steps. I'll defer to him on questions regarding additional reviews.

_____

From: Spears, Cornita Sent: Wednesday, July 15, 2009 2:03 PM To: Fair, Andrew Cc: Diorio, Dena R. Subject: RE: Op-ed, letter

I'm in training off-site and don't have access to the report. Dena, can you provide Andrew a copy of the Executive Summary dated June 4, 2009 that you issued to the BOCC? I think that's what he needs. I'm taking the Microsoft Office training today and we've got a 10 minute break. I won't have access to e-mail again until we take our next break....perhaps in an hour or so.

_____

From: Fair, Andrew Sent: Wed 7/15/2009 1:31 PM To: Spears, Cornita Subject: Fw: Op-ed, letter

Hi Nita, Can you provide your report referenced below for the list of docs available on our websites? Thanks! Andy

_____

From: Diorio, Dena R. To: McGillicuddy, John; Fair, Andrew; Pennell, Nicole L Sent: Wed Jul 15 13:26:02 2009 Subject: RE: Op-ed, letter

I don't see Nita's Giving Tree Report on the list. She can provide that to you.

_____

From: McGillicuddy, John Sent: Wednesday, July 15, 2009 1:24 PM To: Fair, Andrew; Pennell, Nicole L; Diorio, Dena R. Subject: RE: Op-ed, letter

Will these be accessible via both mecklenburgcountync.gov AND Meckweb? John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

_____

From: Fair, Andrew Sent: Wednesday, July 15, 2009 12:01 PM To: Pennell, Nicole L; Diorio, Dena R. Cc: McGillicuddy, John Subject: RE: Op-ed, letter

Thanks for the inventory list Nicole. Dena does this look accurate? Do we have all of the public documents as stated in the op-ed? If we are missing something, can you please reply-all to this email and so we can get it posted? Thanks! Andy Fair Mecklenburg County PS&I 704-432-0021

_____

From: Pennell, Nicole L Sent: Wednesday, July 15, 2009 11:22 AM To: Fair, Andrew; Diorio, Dena R. Subject: RE: Op-ed, letter

We have these documents posted: * Audit Review Committee Report on DSS Audit

* Good Friend Fund Final Report

* Good Friend Fund Findings Letter

* Good Friends Fund Audit Response

* Receipts and Disbursements Final Report

* Receipts and Disbursements Audit Response

* Voucher Program Final Report

* Voucher Program Audit Responses

* Statements by Mary Wilson regarding the DSS Audit

* Commissioner Murrey responds to Observer editorial on DSS Audit

* Audit Review Committee's report (video) We don't have the video of the June 16th presentation. I'll see if I can find that and get it posted as well. Thanks, Nicole

_____

From: Fair, Andrew Sent: Wednesday, July 15, 2009 10:00 AM To: Diorio, Dena R. Cc: Pennell, Nicole L Subject: Fw: Op-ed, letter

Hi Dena: Before Harry sends this today, can you please check the list of documents on MecklenburgCountyNC.gov to make sure that what we said we had posted was. The op-ed will go sometime later this morning! Nicole, can you double check to and if there are missing docs, can you get those from Dena and post if needed? Thanks! Andy

_____

From: McGillicuddy, John To: Fair, Andrew Sent: Wed Jul 15 07:53:27 2009 Subject: RE: Op-ed, letter

I'll work on it some more as well. Please make sure we, in fact, do have the public documents regarding DSS audits online. You should check with Dena Diorio to verify what we have, but I recall: three reports from the external auditors one report (exec summary) from Internal Audit management responses to each of the above external auditor's letter in response to management's response (part of July 7 agenda package) ARC's report to the Board Dan Murrey's letter to the editor video of June 16 presentation of findings and discussion video of July 7 ARC report and discussion I think this is it, but check with Dena to make sure. Thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

_____

From: Fair, Andrew Sent: Tuesday, July 14, 2009 5:02 PM To: McGillicuddy, John Subject: RE: Op-ed, letter

I got it down to about 600. It can be done to get to 500, but that may be too many anyway. We should say what we want to say and then they can work it out! Andy Fair Mecklenburg County PS&I 704-432-0021

_____

From: McGillicuddy, John Sent: Tuesday, July 14, 2009 4:34 PM To: Fair, Andrew Subject: RE: Op-ed, letter

Andy: The revisions were very helpful. Take another look at this additionally revised op ed. It's a bit long (I try to keep it at 500 words), so any advice is helpful. I'm probably going to provide this version to Harry tomorrow morning (Wed), so if you can provide a response quickly, it will be helpful (even it if come after I've provided this version to harry). thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

_____

From: Fair, Andrew Sent: Tuesday, July 14, 2009 3:33 PM To: McGillicuddy, John Subject: Op-ed, letter

John: Here is the edited version of the op-ed and letter. Tabitha did the first round and I did some tweaking. Bill Carroll has proof read this version as well. The ending is still weak since we are not completely sure that there is an "ask" other than what is stated in the body of the letter. This might be a appropriate ending. As for the staff letter, just fixed some typos since it accurately reflected the op-ed. Please send back me your edited version if more work is needed. After you feel comfortable with it, and so does the executive team, I will have the final draft proofed and send back advice on timing to get in the Observer. Thanks, Andy Andy Fair Mecklenburg County PS&I 704-432-0021

_____

From: Carnes, Tabitha D Sent: Tuesday, July 14, 2009 2:40 PM To: Fair, Andrew Subject:

From: Spears, Cornita Sent: Monday, July 20, 2009 2:54 PM To: Diehl, Daniel; Diorio, Dena R. Subject: FW: Op-ed, letter

Importance: High

I didn't receive a response to the e-mail I sent on July 15, so I assumed that PS&I had been given a copy of the Giving Tree Executive Summary to go along with all of the other documents. It's attached. Charlotte Observer already has a copy.....they published it right after the BOCC meeting. McGillicudy is preparing a memo to the Audit Review Committee regarding the proposed next steps. I'll defer to him on questions regarding additional reviews.

_____

From: Spears, Cornita Sent: Wednesday, July 15, 2009 2:03 PM To: Fair, Andrew Cc: Diorio, Dena R. Subject: RE: Op-ed, letter

I'm in training off-site and don't have access to the report. Dena, can you provide Andrew a copy of the Executive Summary dated June 4, 2009 that you issued to the BOCC? I think that's what he needs. I'm taking the Microsoft Office training today and we've got a 10 minute break. I won't have access to e-mail again until we take our next break....perhaps in an hour or so.

_____

From: Fair, Andrew Sent: Wed 7/15/2009 1:31 PM To: Spears, Cornita Subject: Fw: Op-ed, letter

Hi Nita, Can you provide your report referenced below for the list of docs available on our websites? Thanks! Andy

_____

From: Diorio, Dena R. To: McGillicuddy, John; Fair, Andrew; Pennell, Nicole L Sent: Wed Jul 15 13:26:02 2009 Subject: RE: Op-ed, letter

I don't see Nita's Giving Tree Report on the list. She can provide that to you.

_____

From: McGillicuddy, John Sent: Wednesday, July 15, 2009 1:24 PM To: Fair, Andrew; Pennell, Nicole L; Diorio, Dena R. Subject: RE: Op-ed, letter

Will these be accessible via both mecklenburgcountync.gov AND Meckweb? John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

_____

From: Fair, Andrew Sent: Wednesday, July 15, 2009 12:01 PM To: Pennell, Nicole L; Diorio, Dena R. Cc: McGillicuddy, John Subject: RE: Op-ed, letter

Thanks for the inventory list Nicole. Dena does this look accurate? Do we have all of the public documents as stated in the op-ed? If we are missing something, can you please reply-all to this email and so we can get it posted? Thanks! Andy Fair Mecklenburg County PS&I 704-432-0021

_____

From: Pennell, Nicole L Sent: Wednesday, July 15, 2009 11:22 AM To: Fair, Andrew; Diorio, Dena R. Subject: RE: Op-ed, letter

We have these documents posted: * Audit Review Committee Report on DSS Audit

* Good Friend Fund Final Report

* Good Friend Fund Findings Letter

* Good Friends Fund Audit Response

* Receipts and Disbursements Final Report

* Receipts and Disbursements Audit Response

* Voucher Program Final Report

* Voucher Program Audit Responses

* Statements by Mary Wilson regarding the DSS Audit

* Commissioner Murrey responds to Observer editorial on DSS Audit

* Audit Review Committee's report (video) We don't have the video of the June 16th presentation. I'll see if I can find that and get it posted as well. Thanks, Nicole

_____

From: Fair, Andrew Sent: Wednesday, July 15, 2009 10:00 AM To: Diorio, Dena R. Cc: Pennell, Nicole L Subject: Fw: Op-ed, letter

Hi Dena: Before Harry sends this today, can you please check the list of documents on MecklenburgCountyNC.gov to make sure that what we said we had posted was. The op-ed will go sometime later this morning! Nicole, can you double check to and if there are missing docs, can you get those from Dena and post if needed? Thanks! Andy

_____

From: McGillicuddy, John To: Fair, Andrew Sent: Wed Jul 15 07:53:27 2009 Subject: RE: Op-ed, letter

I'll work on it some more as well. Please make sure we, in fact, do have the public documents regarding DSS audits online. You should check with Dena Diorio to verify what we have, but I recall: three reports from the external auditors one report (exec summary) from Internal Audit management responses to each of the above external auditor's letter in response to management's response (part of July 7 agenda package) ARC's report to the Board Dan Murrey's letter to the editor video of June 16 presentation of findings and discussion video of July 7 ARC report and discussion I think this is it, but check with Dena to make sure. Thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

_____

From: Fair, Andrew Sent: Tuesday, July 14, 2009 5:02 PM To: McGillicuddy, John Subject: RE: Op-ed, letter

I got it down to about 600. It can be done to get to 500, but that may be too many anyway. We should say what we want to say and then they can work it out! Andy Fair Mecklenburg County PS&I 704-432-0021

_____

From: McGillicuddy, John Sent: Tuesday, July 14, 2009 4:34 PM To: Fair, Andrew Subject: RE: Op-ed, letter

Andy: The revisions were very helpful. Take another look at this additionally revised op ed. It's a bit long (I try to keep it at 500 words), so any advice is helpful. I'm probably going to provide this version to Harry tomorrow morning (Wed), so if you can provide a response quickly, it will be helpful (even it if come after I've provided this version to harry). thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

_____

From: Fair, Andrew Sent: Tuesday, July 14, 2009 3:33 PM To: McGillicuddy, John Subject: Op-ed, letter

John: Here is the edited version of the op-ed and letter. Tabitha did the first round and I did some tweaking. Bill Carroll has proof read this version as well. The ending is still weak since we are not completely sure that there is an "ask" other than what is stated in the body of the letter. This might be a appropriate ending. As for the staff letter, just fixed some typos since it accurately reflected the op-ed. Please send back me your edited version if more work is needed. After you feel comfortable with it, and so does the executive team, I will have the final draft proofed and send back advice on timing to get in the Observer. Thanks, Andy Andy Fair Mecklenburg County PS&I 704-432-0021

_____

From: Carnes, Tabitha D Sent: Tuesday, July 14, 2009 2:40 PM To: Fair, Andrew Subject:

From: Diehl, Daniel Sent: Monday, July 20, 2009 2:18 PM To: Diorio, Dena R.; Spears, Cornita Subject: RE: questions

do one of you have it? Danny Diehl Director, Mecklenburg County Public Service and Information 704-336-2084 office 704-572-1035 cell 704-336-6600 fax

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From: Diorio, Dena R. Sent: Monday, July 20, 2009 2:11 PM To: Diehl, Daniel; Spears, Cornita Subject: Re: questions

I mentioned this in an email I sent last week. It should be posted with everything else.

_____

From: Diehl, Daniel To: Spears, Cornita; Diorio, Dena R. Sent: Mon Jul 20 13:48:27 2009 Subject: FW: questions

See below regarding the report on The Giving Tree. Is there some reason it was not posted along with the other reports? Danny Diehl Director, Mecklenburg County Public Service and Information 704-336-2084 office 704-572-1035 cell 704-336-6600 fax

_____

From: Bethea, April [mailto:abethea@charlotteobserver.com] Sent: Monday, July 20, 2009 1:37 PM To: Diehl, Daniel Subject: RE: questions

Thanks, Danny

The page on the DSS web site about the audit and other reviews said it has a complete set of documents related to the audit and reviews, but it doesnít have a link to the Internal Audit report on the Giving Tree program. Why? Are you planning to post it? If so, when? If not, why not and what are you basing that decision on?

In Sundayís guest column, Harry Jones wrote staff is preparing additional reviews based on questions raised by commissioners and plans to present the plans to the ARC. Has that meeting been set? If so, when is it?

Has staff had any conversations so far with committee members or other commissioners about those additional reviews? What can you share with us at this point about what further reviews are planned, and any potential cost?

-April

April D. Bethea, reporter The Charlotte Observer 600 South Tryon Street Charlotte, N.C. 28202 704-358-6013, phone 704-358-5036, fax abethea@charlotteobserver.com

The Charlotte Observer has a new home on the Web. Check us out at www.charlotteobserver.com.

_____

From: Diehl, Daniel [mailto:Daniel.Diehl@mecklenburgcountync.gov] Sent: Monday, July 20, 2009 1:23 PM To: Bethea, April Subject: questions

I got you message. If you want to write and email your questions to me, I will try to get them answered. Danny Diehl Director, Mecklenburg County Public Service and Information 704-336-2084 office 704-572-1035 cell 704-336-6600 fax From: Diorio, Dena R. Sent: Monday, July 20, 2009 2:11 PM To: Diehl, Daniel; Spears, Cornita Subject: Re: questions

I mentioned this in an email I sent last week. It should be posted with everything else.

_____

From: Diehl, Daniel To: Spears, Cornita; Diorio, Dena R. Sent: Mon Jul 20 13:48:27 2009 Subject: FW: questions

See below regarding the report on The Giving Tree. Is there some reason it was not posted along with the other reports? Danny Diehl Director, Mecklenburg County Public Service and Information 704-336-2084 office 704-572-1035 cell 704-336-6600 fax

_____

From: Bethea, April [mailto:abethea@charlotteobserver.com] Sent: Monday, July 20, 2009 1:37 PM To: Diehl, Daniel Subject: RE: questions

Thanks, Danny

The page on the DSS web site about the audit and other reviews said it has a complete set of documents related to the audit and reviews, but it doesnít have a link to the Internal Audit report on the Giving Tree program. Why? Are you planning to post it? If so, when? If not, why not and what are you basing that decision on?

In Sundayís guest column, Harry Jones wrote staff is preparing additional reviews based on questions raised by commissioners and plans to present the plans to the ARC. Has that meeting been set? If so, when is it?

Has staff had any conversations so far with committee members or other commissioners about those additional reviews? What can you share with us at this point about what further reviews are planned, and any potential cost?

-April

April D. Bethea, reporter The Charlotte Observer 600 South Tryon Street Charlotte, N.C. 28202 704-358-6013, phone 704-358-5036, fax abethea@charlotteobserver.com

The Charlotte Observer has a new home on the Web. Check us out at www.charlotteobserver.com.

_____

From: Diehl, Daniel [mailto:Daniel.Diehl@mecklenburgcountync.gov] Sent: Monday, July 20, 2009 1:23 PM To: Bethea, April Subject: questions

I got you message. If you want to write and email your questions to me, I will try to get them answered. Danny Diehl Director, Mecklenburg County Public Service and Information 704-336-2084 office 704-572-1035 cell 704-336-6600 fax From: Diehl, Daniel Sent: Monday, July 20, 2009 1:48 PM To: Spears, Cornita; Diorio, Dena R. Subject: FW: questions

See below regarding the report on The Giving Tree. Is there some reason it was not posted along with the other reports? Danny Diehl Director, Mecklenburg County Public Service and Information 704-336-2084 office 704-572-1035 cell 704-336-6600 fax

_____

From: Bethea, April [mailto:abethea@charlotteobserver.com] Sent: Monday, July 20, 2009 1:37 PM To: Diehl, Daniel Subject: RE: questions

Thanks, Danny

The page on the DSS web site about the audit and other reviews said it has a complete set of documents related to the audit and reviews, but it doesnít have a link to the Internal Audit report on the Giving Tree program. Why? Are you planning to post it? If so, when? If not, why not and what are you basing that decision on?

In Sundayís guest column, Harry Jones wrote staff is preparing additional reviews based on questions raised by commissioners and plans to present the plans to the ARC. Has that meeting been set? If so, when is it?

Has staff had any conversations so far with committee members or other commissioners about those additional reviews? What can you share with us at this point about what further reviews are planned, and any potential cost?

-April

April D. Bethea, reporter The Charlotte Observer 600 South Tryon Street Charlotte, N.C. 28202 704-358-6013, phone 704-358-5036, fax abethea@charlotteobserver.com

The Charlotte Observer has a new home on the Web. Check us out at www.charlotteobserver.com.

_____

From: Diehl, Daniel [mailto:Daniel.Diehl@mecklenburgcountync.gov] Sent: Monday, July 20, 2009 1:23 PM To: Bethea, April Subject: questions

I got you message. If you want to write and email your questions to me, I will try to get them answered. Danny Diehl Director, Mecklenburg County Public Service and Information 704-336-2084 office 704-572-1035 cell 704-336-6600 fax From: Waddell, Christopher Sent: Wednesday, July 15, 2009 3:45 PM To: Spears, Cornita Subject: RE: Op-ed, letter

I could not agree more. Too much focus on managing perception as opposed to managing the communication of an ongoing investigative audit.

Christopher V. Waddell, CIA Department of Internal Audit Mecklenburg County, NC

704.336.2599 voice

704.319.9466 fax

www.charmeck.org

Please update your contacts with new email address: christopher.waddell@mecklenburgcountync.gov

P Please consider the environment before printing this e-mail

This message (including any attachments) contains confidential information needed for a specific individual and purpose and is protected by law. If you are not the intended recipient, you should delete this message and are hereby notified that any disclosure, copying or distribution of this message, or taking of any action based on it, is expressly prohibited.

From: Spears, Cornita Sent: Wednesday, July 15, 2009 3:10 PM To: Waddell, Christopher Subject: FW: Op-ed, letter

I think they're managing this entire thing the wrong way.

Class is starting up again...gotta go.

_____

From: Fair, Andrew Sent: Wed 7/15/2009 1:31 PM To: Spears, Cornita Subject: Fw: Op-ed, letter

Hi Nita, Can you provide your report referenced below for the list of docs available on our websites? Thanks! Andy

_____

From: Diorio, Dena R. To: McGillicuddy, John; Fair, Andrew; Pennell, Nicole L Sent: Wed Jul 15 13:26:02 2009 Subject: RE: Op-ed, letter

I don't see Nita's Giving Tree Report on the list. She can provide that to you.

_____

From: McGillicuddy, John Sent: Wednesday, July 15, 2009 1:24 PM To: Fair, Andrew; Pennell, Nicole L; Diorio, Dena R. Subject: RE: Op-ed, letter

Will these be accessible via both mecklenburgcountync.gov AND Meckweb?

John McGillicuddy

General Manager

Mecklenburg County

600 East Fourth Street

Charlotte, NC 28202

704-336-2661

John.McGillicuddy@MecklenburgCountyNC.gov

fax: 704-336-5887

_____

From: Fair, Andrew Sent: Wednesday, July 15, 2009 12:01 PM To: Pennell, Nicole L; Diorio, Dena R. Cc: McGillicuddy, John Subject: RE: Op-ed, letter

Thanks for the inventory list Nicole.

Dena does this look accurate? Do we have all of the public documents as stated in the op-ed? If we are missing something, can you please reply-all to this email and so we can get it posted?

Thanks!

Andy Fair

Mecklenburg County PS&I

704-432-0021

_____

From: Pennell, Nicole L Sent: Wednesday, July 15, 2009 11:22 AM To: Fair, Andrew; Diorio, Dena R. Subject: RE: Op-ed, letter

We have these documents posted:

∑ Audit Review Committee Report on DSS Audit

∑ Good Friend Fund Final Report

∑ Good Friend Fund Findings Letter

∑ Good Friends Fund Audit Response

∑ Receipts and Disbursements Final Report

∑ Receipts and Disbursements Audit Response

∑ Voucher Program Final Report

∑ Voucher Program Audit Responses

∑ Statements by Mary Wilson regarding the DSS Audit

∑ Commissioner Murrey responds to Observer editorial on DSS Audit

∑ Audit Review Committee's report (video)

We don't have the video of the June 16th presentation. I'll see if I can find that and get it posted as well.

Thanks,

Nicole

_____

From: Fair, Andrew Sent: Wednesday, July 15, 2009 10:00 AM To: Diorio, Dena R. Cc: Pennell, Nicole L Subject: Fw: Op-ed, letter

Hi Dena: Before Harry sends this today, can you please check the list of documents on MecklenburgCountyNC.gov to make sure that what we said we had posted was. The op-ed will go sometime later this morning! Nicole, can you double check to and if there are missing docs, can you get those from Dena and post if needed? Thanks! Andy

_____

From: McGillicuddy, John To: Fair, Andrew Sent: Wed Jul 15 07:53:27 2009 Subject: RE: Op-ed, letter

I'll work on it some more as well. Please make sure we, in fact, do have the public documents regarding DSS audits online. You should check with Dena Diorio to verify what we have, but I recall:

three reports from the external auditors

one report (exec summary) from Internal Audit

management responses to each of the above

external auditor's letter in response to management's response (part of July 7 agenda package)

ARC's report to the Board

Dan Murrey's letter to the editor

video of June 16 presentation of findings and discussion

video of July 7 ARC report and discussion

I think this is it, but check with Dena to make sure. Thanks.

John McGillicuddy

General Manager

Mecklenburg County

600 East Fourth Street

Charlotte, NC 28202

704-336-2661

John.McGillicuddy@MecklenburgCountyNC.gov

fax: 704-336-5887

_____

From: Fair, Andrew Sent: Tuesday, July 14, 2009 5:02 PM To: McGillicuddy, John Subject: RE: Op-ed, letter

I got it down to about 600. It can be done to get to 500, but that may be too many anyway. We should say what we want to say and then they can work it out!

Andy Fair

Mecklenburg County PS&I

704-432-0021

_____

From: McGillicuddy, John Sent: Tuesday, July 14, 2009 4:34 PM To: Fair, Andrew Subject: RE: Op-ed, letter

Andy: The revisions were very helpful. Take another look at this additionally revised op ed. It's a bit long (I try to keep it at 500 words), so any advice is helpful. I'm probably going to provide this version to Harry tomorrow morning (Wed), so if you can provide a response quickly, it will be helpful (even it if come after I've provided this version to harry). thanks.

John McGillicuddy

General Manager

Mecklenburg County

600 East Fourth Street

Charlotte, NC 28202

704-336-2661

John.McGillicuddy@MecklenburgCountyNC.gov

fax: 704-336-5887

_____

From: Fair, Andrew Sent: Tuesday, July 14, 2009 3:33 PM To: McGillicuddy, John Subject: Op-ed, letter

John:

Here is the edited version of the op-ed and letter. Tabitha did the first round and I did some tweaking. Bill Carroll has proof read this version as well. The ending is still weak since we are not completely sure that there is an "ask" other than what is stated in the body of the letter. This might be a appropriate ending.

As for the staff letter, just fixed some typos since it accurately reflected the op-ed.

Please send back me your edited version if more work is needed. After you feel comfortable with it, and so does the executive team, I will have the final draft proofed and send back advice on timing to get in the Observer.

Thanks,

Andy

Andy Fair

Mecklenburg County PS&I

704-432-0021

_____

From: Carnes, Tabitha D Sent: Tuesday, July 14, 2009 2:40 PM To: Fair, Andrew Subject:

From: Caldwell, Deborah Sent: Wednesday, July 15, 2009 3:38 PM To: Spears, Cornita Cc: Waddell, Christopher Subject: FW: DSS Single Audit

Nita, I realize we are all are very busy right now, but I wondered if you any thoughts regarding the email below. Thanks, Deb Deborah C. Caldwell Deborah C. Caldwell Information Systems Auditor Mecklenburg County Government Department of Internal Audit 600 East Fourth Street Charlotte, NC 28202 Office: 704-336-2616 Fax: 704-319-9462 Deborah.Caldwell@MecklenburgCountyNC.gov

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From: Caldwell, Deborah Sent: Thursday, July 02, 2009 6:07 PM To: Spears, Cornita Cc: Waddell, Christopher Subject: DSS Single Audit

Nita, FYI...In regards to the Single Audit, in the past at this point in July (as we are wrapping up our current projects or finding a stopping point) the coordination of a date for a kick off meeting between IA staff responsible for DSS programs and DSS contact staff usually begins. In the past I have contacted Amy Johnson to coordinate a meeting date, inform her of the compliance supplements involved and request she determine who should attend from DSS. Amy usually found the meeting place. Last year Mary Wilson wanted to be present. In the prior years, Brenda Jackson attended and before that it was John Skidmore (I can't recall Jake ever sitting in on the initial meetings). I thought perhaps this year you may want to treat this assignment as any of our other audit projects whereby you make the initial contact with the department head, Mary Wilson, to inform her of the audit and then we could do our normal process to coordinate the kick off meeting with whomever Mary designates. What are your thoughts? Chris has mentioned that perhaps CBH, Danny Haplin, should attend in the event DSS has questions that CBH should answer. Deb Deborah C. Caldwell Deborah C. Caldwell Information Systems Auditor Mecklenburg County Government Department of Internal Audit 600 East Fourth Street Charlotte, NC 28202 Office: 704-336-2616 Fax: 704-319-9462 Deborah.Caldwell@MecklenburgCountyNC.gov

From: Spears, Cornita Sent: Wednesday, July 15, 2009 3:10 PM To: Waddell, Christopher Subject: FW: Op-ed, letter

I think they're managing this entire thing the wrong way. Class is starting up again...gotta go.

_____

From: Fair, Andrew Sent: Wed 7/15/2009 1:31 PM To: Spears, Cornita Subject: Fw: Op-ed, letter

Hi Nita, Can you provide your report referenced below for the list of docs available on our websites? Thanks! Andy

_____

From: Diorio, Dena R. To: McGillicuddy, John; Fair, Andrew; Pennell, Nicole L Sent: Wed Jul 15 13:26:02 2009 Subject: RE: Op-ed, letter

I don't see Nita's Giving Tree Report on the list. She can provide that to you.

_____

From: McGillicuddy, John Sent: Wednesday, July 15, 2009 1:24 PM To: Fair, Andrew; Pennell, Nicole L; Diorio, Dena R. Subject: RE: Op-ed, letter

Will these be accessible via both mecklenburgcountync.gov AND Meckweb? John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

_____

From: Fair, Andrew Sent: Wednesday, July 15, 2009 12:01 PM To: Pennell, Nicole L; Diorio, Dena R. Cc: McGillicuddy, John Subject: RE: Op-ed, letter

Thanks for the inventory list Nicole. Dena does this look accurate? Do we have all of the public documents as stated in the op-ed? If we are missing something, can you please reply-all to this email and so we can get it posted? Thanks! Andy Fair Mecklenburg County PS&I 704-432-0021

_____

From: Pennell, Nicole L Sent: Wednesday, July 15, 2009 11:22 AM To: Fair, Andrew; Diorio, Dena R. Subject: RE: Op-ed, letter

We have these documents posted: * Audit Review Committee Report on DSS Audit

* Good Friend Fund Final Report

* Good Friend Fund Findings Letter

* Good Friends Fund Audit Response

* Receipts and Disbursements Final Report

* Receipts and Disbursements Audit Response

* Voucher Program Final Report

* Voucher Program Audit Responses

* Statements by Mary Wilson regarding the DSS Audit

* Commissioner Murrey responds to Observer editorial on DSS Audit

* Audit Review Committee's report (video) We don't have the video of the June 16th presentation. I'll see if I can find that and get it posted as well. Thanks, Nicole

_____

From: Fair, Andrew Sent: Wednesday, July 15, 2009 10:00 AM To: Diorio, Dena R. Cc: Pennell, Nicole L Subject: Fw: Op-ed, letter

Hi Dena: Before Harry sends this today, can you please check the list of documents on MecklenburgCountyNC.gov to make sure that what we said we had posted was. The op-ed will go sometime later this morning! Nicole, can you double check to and if there are missing docs, can you get those from Dena and post if needed? Thanks! Andy

_____

From: McGillicuddy, John To: Fair, Andrew Sent: Wed Jul 15 07:53:27 2009 Subject: RE: Op-ed, letter

I'll work on it some more as well. Please make sure we, in fact, do have the public documents regarding DSS audits online. You should check with Dena Diorio to verify what we have, but I recall: three reports from the external auditors one report (exec summary) from Internal Audit management responses to each of the above external auditor's letter in response to management's response (part of July 7 agenda package) ARC's report to the Board Dan Murrey's letter to the editor video of June 16 presentation of findings and discussion video of July 7 ARC report and discussion I think this is it, but check with Dena to make sure. Thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

_____

From: Fair, Andrew Sent: Tuesday, July 14, 2009 5:02 PM To: McGillicuddy, John Subject: RE: Op-ed, letter

I got it down to about 600. It can be done to get to 500, but that may be too many anyway. We should say what we want to say and then they can work it out! Andy Fair Mecklenburg County PS&I 704-432-0021

_____

From: McGillicuddy, John Sent: Tuesday, July 14, 2009 4:34 PM To: Fair, Andrew Subject: RE: Op-ed, letter

Andy: The revisions were very helpful. Take another look at this additionally revised op ed. It's a bit long (I try to keep it at 500 words), so any advice is helpful. I'm probably going to provide this version to Harry tomorrow morning (Wed), so if you can provide a response quickly, it will be helpful (even it if come after I've provided this version to harry). thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

_____

From: Fair, Andrew Sent: Tuesday, July 14, 2009 3:33 PM To: McGillicuddy, John Subject: Op-ed, letter

John: Here is the edited version of the op-ed and letter. Tabitha did the first round and I did some tweaking. Bill Carroll has proof read this version as well. The ending is still weak since we are not completely sure that there is an "ask" other than what is stated in the body of the letter. This might be a appropriate ending. As for the staff letter, just fixed some typos since it accurately reflected the op-ed. Please send back me your edited version if more work is needed. After you feel comfortable with it, and so does the executive team, I will have the final draft proofed and send back advice on timing to get in the Observer. Thanks, Andy Andy Fair Mecklenburg County PS&I 704-432-0021

_____

From: Carnes, Tabitha D Sent: Tuesday, July 14, 2009 2:40 PM To: Fair, Andrew Subject:

From: Spears, Cornita Sent: Wednesday, July 15, 2009 3:04 PM To: Fair, Andrew Cc: Diorio, Dena R. Subject: RE: Op-ed, letter

We're at another 10 minute breakpoint in our training session. If you need anything, I can respond back within the next couple of minutes, but won't have access to e-mail again until around 4:00.

_____

From: Fair, Andrew Sent: Wed 7/15/2009 1:31 PM To: Spears, Cornita Subject: Fw: Op-ed, letter

Hi Nita, Can you provide your report referenced below for the list of docs available on our websites? Thanks! Andy

_____

From: Diorio, Dena R. To: McGillicuddy, John; Fair, Andrew; Pennell, Nicole L Sent: Wed Jul 15 13:26:02 2009 Subject: RE: Op-ed, letter

I don't see Nita's Giving Tree Report on the list. She can provide that to you.

_____

From: McGillicuddy, John Sent: Wednesday, July 15, 2009 1:24 PM To: Fair, Andrew; Pennell, Nicole L; Diorio, Dena R. Subject: RE: Op-ed, letter

Will these be accessible via both mecklenburgcountync.gov AND Meckweb? John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

_____

From: Fair, Andrew Sent: Wednesday, July 15, 2009 12:01 PM To: Pennell, Nicole L; Diorio, Dena R. Cc: McGillicuddy, John Subject: RE: Op-ed, letter

Thanks for the inventory list Nicole. Dena does this look accurate? Do we have all of the public documents as stated in the op-ed? If we are missing something, can you please reply-all to this email and so we can get it posted? Thanks! Andy Fair Mecklenburg County PS&I 704-432-0021

_____

From: Pennell, Nicole L Sent: Wednesday, July 15, 2009 11:22 AM To: Fair, Andrew; Diorio, Dena R. Subject: RE: Op-ed, letter

We have these documents posted: * Audit Review Committee Report on DSS Audit

* Good Friend Fund Final Report

* Good Friend Fund Findings Letter

* Good Friends Fund Audit Response

* Receipts and Disbursements Final Report

* Receipts and Disbursements Audit Response

* Voucher Program Final Report

* Voucher Program Audit Responses

* Statements by Mary Wilson regarding the DSS Audit

* Commissioner Murrey responds to Observer editorial on DSS Audit

* Audit Review Committee's report (video) We don't have the video of the June 16th presentation. I'll see if I can find that and get it posted as well. Thanks, Nicole

_____

From: Fair, Andrew Sent: Wednesday, July 15, 2009 10:00 AM To: Diorio, Dena R. Cc: Pennell, Nicole L Subject: Fw: Op-ed, letter

Hi Dena: Before Harry sends this today, can you please check the list of documents on MecklenburgCountyNC.gov to make sure that what we said we had posted was. The op-ed will go sometime later this morning! Nicole, can you double check to and if there are missing docs, can you get those from Dena and post if needed? Thanks! Andy

_____

From: McGillicuddy, John To: Fair, Andrew Sent: Wed Jul 15 07:53:27 2009 Subject: RE: Op-ed, letter

I'll work on it some more as well. Please make sure we, in fact, do have the public documents regarding DSS audits online. You should check with Dena Diorio to verify what we have, but I recall: three reports from the external auditors one report (exec summary) from Internal Audit management responses to each of the above external auditor's letter in response to management's response (part of July 7 agenda package) ARC's report to the Board Dan Murrey's letter to the editor video of June 16 presentation of findings and discussion video of July 7 ARC report and discussion I think this is it, but check with Dena to make sure. Thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

_____

From: Fair, Andrew Sent: Tuesday, July 14, 2009 5:02 PM To: McGillicuddy, John Subject: RE: Op-ed, letter

I got it down to about 600. It can be done to get to 500, but that may be too many anyway. We should say what we want to say and then they can work it out! Andy Fair Mecklenburg County PS&I 704-432-0021

_____

From: McGillicuddy, John Sent: Tuesday, July 14, 2009 4:34 PM To: Fair, Andrew Subject: RE: Op-ed, letter

Andy: The revisions were very helpful. Take another look at this additionally revised op ed. It's a bit long (I try to keep it at 500 words), so any advice is helpful. I'm probably going to provide this version to Harry tomorrow morning (Wed), so if you can provide a response quickly, it will be helpful (even it if come after I've provided this version to harry). thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

_____

From: Fair, Andrew Sent: Tuesday, July 14, 2009 3:33 PM To: McGillicuddy, John Subject: Op-ed, letter

John: Here is the edited version of the op-ed and letter. Tabitha did the first round and I did some tweaking. Bill Carroll has proof read this version as well. The ending is still weak since we are not completely sure that there is an "ask" other than what is stated in the body of the letter. This might be a appropriate ending. As for the staff letter, just fixed some typos since it accurately reflected the op-ed. Please send back me your edited version if more work is needed. After you feel comfortable with it, and so does the executive team, I will have the final draft proofed and send back advice on timing to get in the Observer. Thanks, Andy Andy Fair Mecklenburg County PS&I 704-432-0021

_____

From: Carnes, Tabitha D Sent: Tuesday, July 14, 2009 2:40 PM To: Fair, Andrew Subject:

From: Spears, Cornita Sent: Wednesday, July 15, 2009 2:03 PM To: Fair, Andrew Cc: Diorio, Dena R. Subject: RE: Op-ed, letter

I'm in training off-site and don't have access to the report. Dena, can you provide Andrew a copy of the Executive Summary dated June 4, 2009 that you issued to the BOCC? I think that's what he needs. I'm taking the Microsoft Office training today and we've got a 10 minute break. I won't have access to e-mail again until we take our next break....perhaps in an hour or so.

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From: Fair, Andrew Sent: Wed 7/15/2009 1:31 PM To: Spears, Cornita Subject: Fw: Op-ed, letter

Hi Nita, Can you provide your report referenced below for the list of docs available on our websites? Thanks! Andy

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From: Diorio, Dena R. To: McGillicuddy, John; Fair, Andrew; Pennell, Nicole L Sent: Wed Jul 15 13:26:02 2009 Subject: RE: Op-ed, letter

I don't see Nita's Giving Tree Report on the list. She can provide that to you.

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From: McGillicuddy, John Sent: Wednesday, July 15, 2009 1:24 PM To: Fair, Andrew; Pennell, Nicole L; Diorio, Dena R. Subject: RE: Op-ed, letter

Will these be accessible via both mecklenburgcountync.gov AND Meckweb? John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

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From: Fair, Andrew Sent: Wednesday, July 15, 2009 12:01 PM To: Pennell, Nicole L; Diorio, Dena R. Cc: McGillicuddy, John Subject: RE: Op-ed, letter

Thanks for the inventory list Nicole. Dena does this look accurate? Do we have all of the public documents as stated in the op-ed? If we are missing something, can you please reply-all to this email and so we can get it posted? Thanks! Andy Fair Mecklenburg County PS&I 704-432-0021

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From: Pennell, Nicole L Sent: Wednesday, July 15, 2009 11:22 AM To: Fair, Andrew; Diorio, Dena R. Subject: RE: Op-ed, letter

We have these documents posted: * Audit Review Committee Report on DSS Audit

* Good Friend Fund Final Report

* Good Friend Fund Findings Letter

* Good Friends Fund Audit Response

* Receipts and Disbursements Final Report

* Receipts and Disbursements Audit Response

* Voucher Program Final Report

* Voucher Program Audit Responses

* Statements by Mary Wilson regarding the DSS Audit

* Commissioner Murrey responds to Observer editorial on DSS Audit

* Audit Review Committee's report (video) We don't have the video of the June 16th presentation. I'll see if I can find that and get it posted as well. Thanks, Nicole

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From: Fair, Andrew Sent: Wednesday, July 15, 2009 10:00 AM To: Diorio, Dena R. Cc: Pennell, Nicole L Subject: Fw: Op-ed, letter

Hi Dena: Before Harry sends this today, can you please check the list of documents on MecklenburgCountyNC.gov to make sure that what we said we had posted was. The op-ed will go sometime later this morning! Nicole, can you double check to and if there are missing docs, can you get those from Dena and post if needed? Thanks! Andy

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From: McGillicuddy, John To: Fair, Andrew Sent: Wed Jul 15 07:53:27 2009 Subject: RE: Op-ed, letter

I'll work on it some more as well. Please make sure we, in fact, do have the public documents regarding DSS audits online. You should check with Dena Diorio to verify what we have, but I recall: three reports from the external auditors one report (exec summary) from Internal Audit management responses to each of the above external auditor's letter in response to management's response (part of July 7 agenda package) ARC's report to the Board Dan Murrey's letter to the editor video of June 16 presentation of findings and discussion video of July 7 ARC report and discussion I think this is it, but check with Dena to make sure. Thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

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From: Fair, Andrew Sent: Tuesday, July 14, 2009 5:02 PM To: McGillicuddy, John Subject: RE: Op-ed, letter

I got it down to about 600. It can be done to get to 500, but that may be too many anyway. We should say what we want to say and then they can work it out! Andy Fair Mecklenburg County PS&I 704-432-0021

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From: McGillicuddy, John Sent: Tuesday, July 14, 2009 4:34 PM To: Fair, Andrew Subject: RE: Op-ed, letter

Andy: The revisions were very helpful. Take another look at this additionally revised op ed. It's a bit long (I try to keep it at 500 words), so any advice is helpful. I'm probably going to provide this version to Harry tomorrow morning (Wed), so if you can provide a response quickly, it will be helpful (even it if come after I've provided this version to harry). thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

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From: Fair, Andrew Sent: Tuesday, July 14, 2009 3:33 PM To: McGillicuddy, John Subject: Op-ed, letter

John: Here is the edited version of the op-ed and letter. Tabitha did the first round and I did some tweaking. Bill Carroll has proof read this version as well. The ending is still weak since we are not completely sure that there is an "ask" other than what is stated in the body of the letter. This might be a appropriate ending. As for the staff letter, just fixed some typos since it accurately reflected the op-ed. Please send back me your edited version if more work is needed. After you feel comfortable with it, and so does the executive team, I will have the final draft proofed and send back advice on timing to get in the Observer. Thanks, Andy Andy Fair Mecklenburg County PS&I 704-432-0021

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From: Carnes, Tabitha D Sent: Tuesday, July 14, 2009 2:40 PM To: Fair, Andrew Subject:

From: Fair, Andrew Sent: Wednesday, July 15, 2009 1:31 PM To: Spears, Cornita Subject: Fw: Op-ed, letter

Hi Nita, Can you provide your report referenced below for the list of docs available on our websites? Thanks! Andy

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From: Diorio, Dena R. To: McGillicuddy, John; Fair, Andrew; Pennell, Nicole L Sent: Wed Jul 15 13:26:02 2009 Subject: RE: Op-ed, letter

I don't see Nita's Giving Tree Report on the list. She can provide that to you.

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From: McGillicuddy, John Sent: Wednesday, July 15, 2009 1:24 PM To: Fair, Andrew; Pennell, Nicole L; Diorio, Dena R. Subject: RE: Op-ed, letter

Will these be accessible via both mecklenburgcountync.gov AND Meckweb? John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

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From: Fair, Andrew Sent: Wednesday, July 15, 2009 12:01 PM To: Pennell, Nicole L; Diorio, Dena R. Cc: McGillicuddy, John Subject: RE: Op-ed, letter

Thanks for the inventory list Nicole. Dena does this look accurate? Do we have all of the public documents as stated in the op-ed? If we are missing something, can you please reply-all to this email and so we can get it posted? Thanks! Andy Fair Mecklenburg County PS&I 704-432-0021

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From: Pennell, Nicole L Sent: Wednesday, July 15, 2009 11:22 AM To: Fair, Andrew; Diorio, Dena R. Subject: RE: Op-ed, letter

We have these documents posted: * Audit Review Committee Report on DSS Audit

* Good Friend Fund Final Report

* Good Friend Fund Findings Letter

* Good Friends Fund Audit Response

* Receipts and Disbursements Final Report

* Receipts and Disbursements Audit Response

* Voucher Program Final Report

* Voucher Program Audit Responses

* Statements by Mary Wilson regarding the DSS Audit

* Commissioner Murrey responds to Observer editorial on DSS Audit

* Audit Review Committee's report (video) We don't have the video of the June 16th presentation. I'll see if I can find that and get it posted as well. Thanks, Nicole

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From: Fair, Andrew Sent: Wednesday, July 15, 2009 10:00 AM To: Diorio, Dena R. Cc: Pennell, Nicole L Subject: Fw: Op-ed, letter

Hi Dena: Before Harry sends this today, can you please check the list of documents on MecklenburgCountyNC.gov to make sure that what we said we had posted was. The op-ed will go sometime later this morning! Nicole, can you double check to and if there are missing docs, can you get those from Dena and post if needed? Thanks! Andy

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From: McGillicuddy, John To: Fair, Andrew Sent: Wed Jul 15 07:53:27 2009 Subject: RE: Op-ed, letter

I'll work on it some more as well. Please make sure we, in fact, do have the public documents regarding DSS audits online. You should check with Dena Diorio to verify what we have, but I recall: three reports from the external auditors one report (exec summary) from Internal Audit management responses to each of the above external auditor's letter in response to management's response (part of July 7 agenda package) ARC's report to the Board Dan Murrey's letter to the editor video of June 16 presentation of findings and discussion video of July 7 ARC report and discussion I think this is it, but check with Dena to make sure. Thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

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From: Fair, Andrew Sent: Tuesday, July 14, 2009 5:02 PM To: McGillicuddy, John Subject: RE: Op-ed, letter

I got it down to about 600. It can be done to get to 500, but that may be too many anyway. We should say what we want to say and then they can work it out! Andy Fair Mecklenburg County PS&I 704-432-0021

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From: McGillicuddy, John Sent: Tuesday, July 14, 2009 4:34 PM To: Fair, Andrew Subject: RE: Op-ed, letter

Andy: The revisions were very helpful. Take another look at this additionally revised op ed. It's a bit long (I try to keep it at 500 words), so any advice is helpful. I'm probably going to provide this version to Harry tomorrow morning (Wed), so if you can provide a response quickly, it will be helpful (even it if come after I've provided this version to harry). thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

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From: Fair, Andrew Sent: Tuesday, July 14, 2009 3:33 PM To: McGillicuddy, John Subject: Op-ed, letter

John: Here is the edited version of the op-ed and letter. Tabitha did the first round and I did some tweaking. Bill Carroll has proof read this version as well. The ending is still weak since we are not completely sure that there is an "ask" other than what is stated in the body of the letter. This might be a appropriate ending. As for the staff letter, just fixed some typos since it accurately reflected the op-ed. Please send back me your edited version if more work is needed. After you feel comfortable with it, and so does the executive team, I will have the final draft proofed and send back advice on timing to get in the Observer. Thanks, Andy Andy Fair Mecklenburg County PS&I 704-432-0021

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From: Carnes, Tabitha D Sent: Tuesday, July 14, 2009 2:40 PM To: Fair, Andrew Subject:

From: Spears, Cornita Sent: Wednesday, July 15, 2009 12:17 PM To: Diorio, Dena R.; McGillicuddy, John; Lancaster, Michelle; Waddell, Christopher Cc: Peek, Chris; Wade, Tyrone C. Subject: RE: final drafts

Dena, correct me where I'm wrong, but it was also my understanding that: 1. DSS still processes the guardianship transactions thru the separate bank account and maintains the source documentation. 2. County Finance's role for the guardianship account is to initiate the check run in the system upon receiving notification from DSS and to reconcile the monthly bank statement; and as indicated above County Finance's reconciliation of the bank statement does not include reconcilement back to the source documentation because all of that is maintained in DSS. Even if what I have above is incorrect, at a minimum the first sentence in item one of the op ed document needs either needs to be revised or eliminated.

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From: Diorio, Dena R. Sent: Wed 7/15/2009 11:43 AM To: Spears, Cornita; McGillicuddy, John; Lancaster, Michelle; Waddell, Christopher Cc: Peek, Chris; Wade, Tyrone C. Subject: RE: final drafts

There is a separate bank account for guardianship funds.

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From: Spears, Cornita Sent: Wednesday, July 15, 2009 10:40 AM To: McGillicuddy, John; Diorio, Dena R.; Lancaster, Michelle; Waddell, Christopher Cc: Peek, Chris; Wade, Tyrone C. Subject: RE: final drafts Importance: High

Dena..... In relation to item one in Harry's op ed piece, is there not still a separate bank account for the guardianship funds?

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From: McGillicuddy, John Sent: Wednesday, July 15, 2009 10:03 AM To: Diorio, Dena R.; Lancaster, Michelle; Spears, Cornita; Waddell, Christopher Cc: Peek, Chris; Wade, Tyrone C. Subject: final drafts

FYI, here are the final drafts of: 1. Harry op ed piece that is likely to go to Observer today or tomorrow (copying the Board), pending Tyrone's review 2. Memo to department directors that is likely to go out later this week or early next week 3. Harry's Outlook column that would come out in early August (pending Harry's review). By the way, can anyone fill in the blank in the first sentence? Thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887 From: Diorio, Dena R. Sent: Wednesday, July 15, 2009 11:46 AM To: McGillicuddy, John; Spears, Cornita; Lancaster, Michelle; Waddell, Christopher Cc: Peek, Chris; Wade, Tyrone C. Subject: RE: final drafts

John - I have a call into Angie to confirm that all vouchers have been discontinued. It DSS' response it indicated that they had been discontinued as of May 2009, not December 31, 2008. In number 7 you need to change MCPD to CMPD.

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From: McGillicuddy, John Sent: Wednesday, July 15, 2009 10:53 AM To: Spears, Cornita; Diorio, Dena R.; Lancaster, Michelle; Waddell, Christopher Cc: Peek, Chris; Wade, Tyrone C. Subject: RE: final drafts

The name is pending further consideration in the development of the final communications plan. Thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

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From: Spears, Cornita Sent: Wednesday, July 15, 2009 10:50 AM To: McGillicuddy, John; Diorio, Dena R.; Lancaster, Michelle; Waddell, Christopher Cc: Peek, Chris; Wade, Tyrone C. Subject: RE: final drafts

We had already come up with an official name for the tipline. Perhaps Chris W. can suggest wording so that can be used instead...........

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From: McGillicuddy, John Sent: Wednesday, July 15, 2009 10:46 AM To: McGillicuddy, John; Diorio, Dena R.; Lancaster, Michelle; Spears, Cornita; Waddell, Christopher Cc: Peek, Chris; Wade, Tyrone C. Subject: RE: final drafts

Tyrone has provided his feedback resulting in one tweak to the op ed in the second line. He also suggested using the term report line rather than tip line to mitigate potential negative connotations associated with the term tip line. Accordingly, I've made this change in all three of the documents. Chris: He does not see a problem using this term in this generic form relative to the question of proprietary rights The Network has for its term ReportLine. Thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

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From: McGillicuddy, John Sent: Wednesday, July 15, 2009 10:03 AM To: Diorio, Dena R.; Lancaster, Michelle; Spears, Cornita; Waddell, Christopher Cc: Peek, Chris; Wade, Tyrone C. Subject: final drafts

FYI, here are the final drafts of: 1. Harry op ed piece that is likely to go to Observer today or tomorrow (copying the Board), pending Tyrone's review 2. Memo to department directors that is likely to go out later this week or early next week 3. Harry's Outlook column that would come out in early August (pending Harry's review). By the way, can anyone fill in the blank in the first sentence? Thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887 From: Brito, Teresa S. Sent: Tuesday, July 14, 2009 11:48 AM To: Spears, Cornita; Thomas, Robert; Poston, David Subject: RE: UPS

I will have Arnetta start work on this right away. Thanks! Teresa

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From: Spears, Cornita Sent: Tuesday, July 14, 2009 11:35 AM To: Brito, Teresa S.; Thomas, Robert; Poston, David Subject: UPS

I have received from the external auditors certain documentation that they reviewed in performing their audit of the clothing vouchers. Amongst the documents are copies of invoices from UPS. The UPS invoices document both inbound and outbound packages, along with the names of the senders and receivers of the packages. Dave, if you let Teresa know what timeframe you want, she should be able to get copies of the invoices from DSS. I don't know whether their FEDex documentation will be as detailed, but she can ask for that too. From: Spears, Cornita Sent: Tuesday, July 14, 2009 11:35 AM To: Brito, Teresa S.; Thomas, Robert; Poston, David Subject: UPS

I have received from the external auditors certain documentation that they reviewed in performing their audit of the clothing vouchers. Amongst the documents are copies of invoices from UPS. The UPS invoices document both inbound and outbound packages, along with the names of the senders and receivers of the packages. Dave, if you let Teresa know what timeframe you want, she should be able to get copies of the invoices from DSS. I don't know whether their FEDex documentation will be as detailed, but she can ask for that too. From: Spears, Cornita Sent: Tuesday, July 14, 2009 10:10 AM To: Spence, Charlotte; Caldwell, Deborah Cc: Waddell, Christopher; Murchison, Gail; Diorio, Dena R. Subject: RE: please help!

Okay. Let me know what happens, particularly as it relates to the amendment of the contract. It would seem to me that if the contract has expired, a new contract needs to be negotiated, unless there's some term written in the contract that says otherwise.

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From: Spence, Charlotte Sent: Tuesday, July 14, 2009 10:07 AM To: Spears, Cornita; Caldwell, Deborah Cc: Waddell, Christopher; Murchison, Gail Subject: RE: please help!

Thank you. We have this was a directive from Amy Johnson - she had discussed this w/Gail already. Charlotte Spence Contracts Manager Department of Social Services 301 Billingsley Road Charlotte, NC 28211 704 432-3482 office 704 602-6921 fax 704 615-9531 cell Charlotte.Spence@mecklenburgcountync.gov We are what we repeatedly do. Excellence, therefore, is not an act but a habit. ~Aristotle

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From: Spears, Cornita Sent: Tuesday, July 14, 2009 10:03 AM To: Spence, Charlotte; Caldwell, Deborah Cc: Waddell, Christopher; Murchison, Gail Subject: RE: please help! Importance: High

I don't know whether you mean DSS Finance or County Finance. If a contract has expired, there is no contract in force to amend; and I'm not aware that new funds can be used to cover prior year expenses. That said, I agree with Debbie. You need help from County Finance on this, so I'm carbon-copying Gail Murchison. Let Gail know the contract(s) you're referring to so she can read the terms of the agreement(s) and provide you with guidance.

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From: Spence, Charlotte Sent: Tuesday, July 14, 2009 9:10 AM To: Caldwell, Deborah Cc: Waddell, Christopher; Spears, Cornita Subject: RE: please help!

Thank you Debbie: We have been asked to do this by Finance and will meet this morning to discuss. I just wanted to be sure about any audit findings - the contracts were reduced earlier by Finance w/a decrease encumbrance and now they want us to do amendments - any help your office can provide would be great. Could you, Christopher or Cornita provide any guidance for me? Thank you. Have a good day! Charlotte Spence Contracts Manager Department of Social Services 301 Billingsley Road Charlotte, NC 28211 704 432-3482 office 704 602-6921 fax 704 615-9531 cell Charlotte.Spence@mecklenburgcountync.gov We are what we repeatedly do. Excellence, therefore, is not an act but a habit. ~Aristotle

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From: Caldwell, Deborah Sent: Tuesday, July 14, 2009 9:06 AM To: Spence, Charlotte Cc: Waddell, Christopher; Spears, Cornita Subject: RE: please help!

Charlotte, The best I can do for you today is to suggest that you contact someone in Finance such as Gail Murchison, Wanda Reeves or Anna Cutjar. Normally I would help you track this down but I am not in the office today. I copied Chris and Nita as they may be able to lead you in a more specific direction to answer your question. Deb

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From: Spence, Charlotte Sent: Tue 7/14/2009 8:43 AM To: Caldwell, Deborah Subject: please help!

Debbie, hello hope all is well? Have an issue pending and want to get your expertise: 1. Can a contract that has expired be amended? 2. Can new funds be used to cover expenses for a previous year contract expenditures? Please if you can let me know as I have a meeting this morning and I want to present my case on the above. If you need further clarification let me know. Thank you very much. Charlotte Spence Contracts Manager Department of Social Services 301 Billingsley Road Charlotte, NC 28211 704 432-3482 office 704 602-6921 fax 704 615-9531 cell Charlotte.Spence@mecklenburgcountync.gov We are what we repeatedly do. Excellence, therefore, is not an act but a habit. ~Aristotle

From: Spence, Charlotte Sent: Tuesday, July 14, 2009 10:07 AM To: Spears, Cornita; Caldwell, Deborah Cc: Waddell, Christopher; Murchison, Gail Subject: RE: please help!

Thank you. We have this was a directive from Amy Johnson - she had discussed this w/Gail already. Charlotte Spence Contracts Manager Department of Social Services 301 Billingsley Road Charlotte, NC 28211 704 432-3482 office 704 602-6921 fax 704 615-9531 cell Charlotte.Spence@mecklenburgcountync.gov We are what we repeatedly do. Excellence, therefore, is not an act but a habit. ~Aristotle

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From: Spears, Cornita Sent: Tuesday, July 14, 2009 10:03 AM To: Spence, Charlotte; Caldwell, Deborah Cc: Waddell, Christopher; Murchison, Gail Subject: RE: please help! Importance: High

I don't know whether you mean DSS Finance or County Finance. If a contract has expired, there is no contract in force to amend; and I'm not aware that new funds can be used to cover prior year expenses. That said, I agree with Debbie. You need help from County Finance on this, so I'm carbon-copying Gail Murchison. Let Gail know the contract(s) you're referring to so she can read the terms of the agreement(s) and provide you with guidance.

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From: Spence, Charlotte Sent: Tuesday, July 14, 2009 9:10 AM To: Caldwell, Deborah Cc: Waddell, Christopher; Spears, Cornita Subject: RE: please help!

Thank you Debbie: We have been asked to do this by Finance and will meet this morning to discuss. I just wanted to be sure about any audit findings - the contracts were reduced earlier by Finance w/a decrease encumbrance and now they want us to do amendments - any help your office can provide would be great. Could you, Christopher or Cornita provide any guidance for me? Thank you. Have a good day! Charlotte Spence Contracts Manager Department of Social Services 301 Billingsley Road Charlotte, NC 28211 704 432-3482 office 704 602-6921 fax 704 615-9531 cell Charlotte.Spence@mecklenburgcountync.gov We are what we repeatedly do. Excellence, therefore, is not an act but a habit. ~Aristotle

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From: Caldwell, Deborah Sent: Tuesday, July 14, 2009 9:06 AM To: Spence, Charlotte Cc: Waddell, Christopher; Spears, Cornita Subject: RE: please help!

Charlotte, The best I can do for you today is to suggest that you contact someone in Finance such as Gail Murchison, Wanda Reeves or Anna Cutjar. Normally I would help you track this down but I am not in the office today. I copied Chris and Nita as they may be able to lead you in a more specific direction to answer your question. Deb

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From: Spence, Charlotte Sent: Tue 7/14/2009 8:43 AM To: Caldwell, Deborah Subject: please help!

Debbie, hello hope all is well? Have an issue pending and want to get your expertise: 1. Can a contract that has expired be amended? 2. Can new funds be used to cover expenses for a previous year contract expenditures? Please if you can let me know as I have a meeting this morning and I want to present my case on the above. If you need further clarification let me know. Thank you very much. Charlotte Spence Contracts Manager Department of Social Services 301 Billingsley Road Charlotte, NC 28211 704 432-3482 office 704 602-6921 fax 704 615-9531 cell Charlotte.Spence@mecklenburgcountync.gov We are what we repeatedly do. Excellence, therefore, is not an act but a habit. ~Aristotle

From: Spears, Cornita Sent: Tuesday, July 14, 2009 10:04 AM To: Diorio, Dena R. Subject: FW: please help!

Importance: High

fyi

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From: Spears, Cornita Sent: Tuesday, July 14, 2009 10:03 AM To: Spence, Charlotte; Caldwell, Deborah Cc: Waddell, Christopher; Murchison, Gail Subject: RE: please help! Importance: High

I don't know whether you mean DSS Finance or County Finance. If a contract has expired, there is no contract in force to amend; and I'm not aware that new funds can be used to cover prior year expenses. That said, I agree with Debbie. You need help from County Finance on this, so I'm carbon-copying Gail Murchison. Let Gail know the contract(s) you're referring to so she can read the terms of the agreement(s) and provide you with guidance.

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From: Spence, Charlotte Sent: Tuesday, July 14, 2009 9:10 AM To: Caldwell, Deborah Cc: Waddell, Christopher; Spears, Cornita Subject: RE: please help!

Thank you Debbie: We have been asked to do this by Finance and will meet this morning to discuss. I just wanted to be sure about any audit findings - the contracts were reduced earlier by Finance w/a decrease encumbrance and now they want us to do amendments - any help your office can provide would be great. Could you, Christopher or Cornita provide any guidance for me? Thank you. Have a good day! Charlotte Spence Contracts Manager Department of Social Services 301 Billingsley Road Charlotte, NC 28211 704 432-3482 office 704 602-6921 fax 704 615-9531 cell Charlotte.Spence@mecklenburgcountync.gov We are what we repeatedly do. Excellence, therefore, is not an act but a habit. ~Aristotle

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From: Caldwell, Deborah Sent: Tuesday, July 14, 2009 9:06 AM To: Spence, Charlotte Cc: Waddell, Christopher; Spears, Cornita Subject: RE: please help!

Charlotte, The best I can do for you today is to suggest that you contact someone in Finance such as Gail Murchison, Wanda Reeves or Anna Cutjar. Normally I would help you track this down but I am not in the office today. I copied Chris and Nita as they may be able to lead you in a more specific direction to answer your question. Deb

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From: Spence, Charlotte Sent: Tue 7/14/2009 8:43 AM To: Caldwell, Deborah Subject: please help!

Debbie, hello hope all is well? Have an issue pending and want to get your expertise: 1. Can a contract that has expired be amended? 2. Can new funds be used to cover expenses for a previous year contract expenditures? Please if you can let me know as I have a meeting this morning and I want to present my case on the above. If you need further clarification let me know. Thank you very much. Charlotte Spence Contracts Manager Department of Social Services 301 Billingsley Road Charlotte, NC 28211 704 432-3482 office 704 602-6921 fax 704 615-9531 cell Charlotte.Spence@mecklenburgcountync.gov We are what we repeatedly do. Excellence, therefore, is not an act but a habit. ~Aristotle

From: Spears, Cornita Sent: Tuesday, July 14, 2009 10:03 AM To: Spence, Charlotte; Caldwell, Deborah Cc: Waddell, Christopher; Murchison, Gail Subject: RE: please help!

Importance: High

I don't know whether you mean DSS Finance or County Finance. If a contract has expired, there is no contract in force to amend; and I'm not aware that new funds can be used to cover prior year expenses. That said, I agree with Debbie. You need help from County Finance on this, so I'm carbon-copying Gail Murchison. Let Gail know the contract(s) you're referring to so she can read the terms of the agreement(s) and provide you with guidance.

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From: Spence, Charlotte Sent: Tuesday, July 14, 2009 9:10 AM To: Caldwell, Deborah Cc: Waddell, Christopher; Spears, Cornita Subject: RE: please help!

Thank you Debbie: We have been asked to do this by Finance and will meet this morning to discuss. I just wanted to be sure about any audit findings - the contracts were reduced earlier by Finance w/a decrease encumbrance and now they want us to do amendments - any help your office can provide would be great. Could you, Christopher or Cornita provide any guidance for me? Thank you. Have a good day! Charlotte Spence Contracts Manager Department of Social Services 301 Billingsley Road Charlotte, NC 28211 704 432-3482 office 704 602-6921 fax 704 615-9531 cell Charlotte.Spence@mecklenburgcountync.gov We are what we repeatedly do. Excellence, therefore, is not an act but a habit. ~Aristotle

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From: Caldwell, Deborah Sent: Tuesday, July 14, 2009 9:06 AM To: Spence, Charlotte Cc: Waddell, Christopher; Spears, Cornita Subject: RE: please help!

Charlotte, The best I can do for you today is to suggest that you contact someone in Finance such as Gail Murchison, Wanda Reeves or Anna Cutjar. Normally I would help you track this down but I am not in the office today. I copied Chris and Nita as they may be able to lead you in a more specific direction to answer your question. Deb

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From: Spence, Charlotte Sent: Tue 7/14/2009 8:43 AM To: Caldwell, Deborah Subject: please help!

Debbie, hello hope all is well? Have an issue pending and want to get your expertise: 1. Can a contract that has expired be amended? 2. Can new funds be used to cover expenses for a previous year contract expenditures? Please if you can let me know as I have a meeting this morning and I want to present my case on the above. If you need further clarification let me know. Thank you very much. Charlotte Spence Contracts Manager Department of Social Services 301 Billingsley Road Charlotte, NC 28211 704 432-3482 office 704 602-6921 fax 704 615-9531 cell Charlotte.Spence@mecklenburgcountync.gov We are what we repeatedly do. Excellence, therefore, is not an act but a habit. ~Aristotle

From: Spence, Charlotte Sent: Tuesday, July 14, 2009 9:10 AM To: Caldwell, Deborah Cc: Waddell, Christopher; Spears, Cornita Subject: RE: please help!

Thank you Debbie: We have been asked to do this by Finance and will meet this morning to discuss. I just wanted to be sure about any audit findings - the contracts were reduced earlier by Finance w/a decrease encumbrance and now they want us to do amendments - any help your office can provide would be great. Could you, Christopher or Cornita provide any guidance for me? Thank you. Have a good day! Charlotte Spence Contracts Manager Department of Social Services 301 Billingsley Road Charlotte, NC 28211 704 432-3482 office 704 602-6921 fax 704 615-9531 cell Charlotte.Spence@mecklenburgcountync.gov We are what we repeatedly do. Excellence, therefore, is not an act but a habit. ~Aristotle

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From: Caldwell, Deborah Sent: Tuesday, July 14, 2009 9:06 AM To: Spence, Charlotte Cc: Waddell, Christopher; Spears, Cornita Subject: RE: please help!

Charlotte, The best I can do for you today is to suggest that you contact someone in Finance such as Gail Murchison, Wanda Reeves or Anna Cutjar. Normally I would help you track this down but I am not in the office today. I copied Chris and Nita as they may be able to lead you in a more specific direction to answer your question. Deb

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From: Spence, Charlotte Sent: Tue 7/14/2009 8:43 AM To: Caldwell, Deborah Subject: please help!

Debbie, hello hope all is well? Have an issue pending and want to get your expertise: 1. Can a contract that has expired be amended? 2. Can new funds be used to cover expenses for a previous year contract expenditures? Please if you can let me know as I have a meeting this morning and I want to present my case on the above. If you need further clarification let me know. Thank you very much. Charlotte Spence Contracts Manager Department of Social Services 301 Billingsley Road Charlotte, NC 28211 704 432-3482 office 704 602-6921 fax 704 615-9531 cell Charlotte.Spence@mecklenburgcountync.gov We are what we repeatedly do. Excellence, therefore, is not an act but a habit. ~Aristotle

From: Caldwell, Deborah Sent: Tuesday, July 14, 2009 9:06 AM To: Spence, Charlotte Cc: Waddell, Christopher; Spears, Cornita Subject: RE: please help!

Charlotte, The best I can do for you today is to suggest that you contact someone in Finance such as Gail Murchison, Wanda Reeves or Anna Cutjar. Normally I would help you track this down but I am not in the office today. I copied Chris and Nita as they may be able to lead you in a more specific direction to answer your question. Deb

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From: Spence, Charlotte Sent: Tue 7/14/2009 8:43 AM To: Caldwell, Deborah Subject: please help!

Debbie, hello hope all is well? Have an issue pending and want to get your expertise: 1. Can a contract that has expired be amended? 2. Can new funds be used to cover expenses for a previous year contract expenditures? Please if you can let me know as I have a meeting this morning and I want to present my case on the above. If you need further clarification let me know. Thank you very much. Charlotte Spence Contracts Manager Department of Social Services 301 Billingsley Road Charlotte, NC 28211 704 432-3482 office 704 602-6921 fax 704 615-9531 cell Charlotte.Spence@mecklenburgcountync.gov We are what we repeatedly do. Excellence, therefore, is not an act but a habit. ~Aristotle

From: Spears, Cornita Sent: Friday, July 10, 2009 10:46 AM To: Wilson, Mary; Hurlburt, Angela Cc: McGillicuddy, John; Lancaster, Michelle Subject: RE: Responses to audit

Thanks. Input from YFS and CRO will be needed to develop the responses

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From: Wilson, Mary Sent: Friday, July 10, 2009 10:43 AM To: Hurlburt, Angela Cc: Spears, Cornita; McGillicuddy, John; Lancaster, Michelle Subject: Fw: Responses to audit Importance: High

Angie,

Please review and draft response for me to review.

Nita,

I am out of the office until the 20th. I'll follow-up when I return.

Thanks, Mary

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

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From: Spears, Cornita To: Wilson, Mary Cc: McGillicuddy, John; Lancaster, Michelle; Diorio, Dena R. Sent: Fri Jul 10 09:28:16 2009 Subject: Responses to audit

The Internal Audit report on the Giving Tree addressed to Chris Peek dated June 4 that you each received detailed all of the findings for the audit, including the control inadequacies and receipt deficiencies. The last paragraph in that report requested management to provide Internal Audit a written update on actions taken to improve operations. While the executive summary received by the BOCC was not as detailed, it summarized the findings into the four key areas of concern and, in the final paragraph, requested that DSS managment provide Internal Audit a written update on actions taken to improve operations. This morning I scanned back over the reports and responses to the DSS audits performed by CBH and Internal Audit. I see where responses were provided by DSS to the CBH reports, but I have not received and don't see in the packets responses from DSS to the Internal Audit report. Am I overlooking something? If not, can you update me on the status of the responses to the Internal Audit report? From: Wilson, Mary Sent: Friday, July 10, 2009 10:43 AM To: Hurlburt, Angela Cc: Spears, Cornita; McGillicuddy, John; Lancaster, Michelle Subject: Fw: Responses to audit

Importance: High

Angie,

Please review and draft response for me to review.

Nita,

I am out of the office until the 20th. I'll follow-up when I return.

Thanks, Mary

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

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From: Spears, Cornita To: Wilson, Mary Cc: McGillicuddy, John; Lancaster, Michelle; Diorio, Dena R. Sent: Fri Jul 10 09:28:16 2009 Subject: Responses to audit

The Internal Audit report on the Giving Tree addressed to Chris Peek dated June 4 that you each received detailed all of the findings for the audit, including the control inadequacies and receipt deficiencies. The last paragraph in that report requested management to provide Internal Audit a written update on actions taken to improve operations. While the executive summary received by the BOCC was not as detailed, it summarized the findings into the four key areas of concern and, in the final paragraph, requested that DSS managment provide Internal Audit a written update on actions taken to improve operations. This morning I scanned back over the reports and responses to the DSS audits performed by CBH and Internal Audit. I see where responses were provided by DSS to the CBH reports, but I have not received and don't see in the packets responses from DSS to the Internal Audit report. Am I overlooking something? If not, can you update me on the status of the responses to the Internal Audit report? From: Spears, Cornita Sent: Friday, July 10, 2009 9:28 AM To: Wilson, Mary Cc: McGillicuddy, John; Lancaster, Michelle; Diorio, Dena R. Subject: Responses to audit

Importance: High

The Internal Audit report on the Giving Tree addressed to Chris Peek dated June 4 that you each received detailed all of the findings for the audit, including the control inadequacies and receipt deficiencies. The last paragraph in that report requested management to provide Internal Audit a written update on actions taken to improve operations. While the executive summary received by the BOCC was not as detailed, it summarized the findings into the four key areas of concern and, in the final paragraph, requested that DSS managment provide Internal Audit a written update on actions taken to improve operations. This morning I scanned back over the reports and responses to the DSS audits performed by CBH and Internal Audit. I see where responses were provided by DSS to the CBH reports, but I have not received and don't see in the packets responses from DSS to the Internal Audit report. Am I overlooking something? If not, can you update me on the status of the responses to the Internal Audit report? From: Brito, Teresa S. Sent: Thursday, July 09, 2009 12:51 PM To: Spears, Cornita Cc: Thomas, Robert Subject: RE: DSS Investigation

Thanks. I will bring this to Monday's meeting. Teresa

_____

From: Spears, Cornita Sent: Thursday, July 09, 2009 9:40 AM To: Brito, Teresa S.; Thomas, Robert Cc: Lancaster, Michelle Subject: FW: DSS Investigation

Michelle....since Teresa and Bob have been involved, I'm including them on your e-mail.

_____

From: Spears, Cornita Sent: Thursday, July 09, 2009 9:39 AM To: Lancaster, Michelle Subject: RE: DSS Investigation

Can you call her back and see if she remembers who she spoke with and the name of the person she was instructed to make the check out to? If she can't remember that info, she if she can remember the telephone number that she called......that will help us narrow down whether she contacted YFS or CRO.

_____

From: Lancaster, Michelle Sent: Thursday, July 09, 2009 9:34 AM To: Spears, Cornita Subject: FW: DSS Investigation

Nita - see the information below/attached. This woman contacted me yesterday indicating that she had donated money to DSS in 2007 - she indicated that when she called to arrange the donation the person she spoke to originally asked that she make out her check to "her sister" - I asked if she had any names and she indicated she would be going back to look through notes to see if she could locate them. She didn't feel "right" about this request to write the check to someone's sister and made the check out to Mecklenburg County and hand delivered it to the person she spoke to.

_____

From: shemom68@aol.com [mailto:shemom68@aol.com] Sent: Wednesday, July 08, 2009 10:52 AM To: Lancaster, Michelle Subject: DSS Investigation

Dear Ms. Lancaster:

Attached you will find the carbon copy of the check we discussed this morning. It was written on a Wachovia account under the name of Sheila A. Gootee. If you need any further information, please let me know. I will look for the notes that I made during the search for which organization my family might want to donate funds to for Christmas 2007. I do remember writing down the name of the young lady I spoke with (and met in person) and her sister's name as well. Hopefully I still have the notes.

Will you please let me know that you received this and were able to read the attachment.

Regards, Sheila A. Gootee

_____

Popular laptop deals plus free shipping! From: Brito, Teresa S. Sent: Thursday, July 09, 2009 12:51 PM To: Spears, Cornita Cc: Thomas, Robert Subject: RE: DSS Investigation

Thanks. I will bring this to Monday's meeting. Teresa

_____

From: Spears, Cornita Sent: Thursday, July 09, 2009 9:40 AM To: Brito, Teresa S.; Thomas, Robert Cc: Lancaster, Michelle Subject: FW: DSS Investigation

Michelle....since Teresa and Bob have been involved, I'm including them on your e-mail.

_____

From: Spears, Cornita Sent: Thursday, July 09, 2009 9:39 AM To: Lancaster, Michelle Subject: RE: DSS Investigation

Can you call her back and see if she remembers who she spoke with and the name of the person she was instructed to make the check out to? If she can't remember that info, she if she can remember the telephone number that she called......that will help us narrow down whether she contacted YFS or CRO.

_____

From: Lancaster, Michelle Sent: Thursday, July 09, 2009 9:34 AM To: Spears, Cornita Subject: FW: DSS Investigation

Nita - see the information below/attached. This woman contacted me yesterday indicating that she had donated money to DSS in 2007 - she indicated that when she called to arrange the donation the person she spoke to originally asked that she make out her check to "her sister" - I asked if she had any names and she indicated she would be going back to look through notes to see if she could locate them. She didn't feel "right" about this request to write the check to someone's sister and made the check out to Mecklenburg County and hand delivered it to the person she spoke to.

_____

From: shemom68@aol.com [mailto:shemom68@aol.com] Sent: Wednesday, July 08, 2009 10:52 AM To: Lancaster, Michelle Subject: DSS Investigation

Dear Ms. Lancaster:

Attached you will find the carbon copy of the check we discussed this morning. It was written on a Wachovia account under the name of Sheila A. Gootee. If you need any further information, please let me know. I will look for the notes that I made during the search for which organization my family might want to donate funds to for Christmas 2007. I do remember writing down the name of the young lady I spoke with (and met in person) and her sister's name as well. Hopefully I still have the notes.

Will you please let me know that you received this and were able to read the attachment.

Regards, Sheila A. Gootee

_____

Popular laptop deals plus free shipping! From: Spears, Cornita Sent: Thursday, July 09, 2009 9:40 AM To: Brito, Teresa S.; Thomas, Robert Cc: Lancaster, Michelle Subject: FW: DSS Investigation

Michelle....since Teresa and Bob have been involved, I'm including them on your e-mail.

_____

From: Spears, Cornita Sent: Thursday, July 09, 2009 9:39 AM To: Lancaster, Michelle Subject: RE: DSS Investigation

Can you call her back and see if she remembers who she spoke with and the name of the person she was instructed to make the check out to? If she can't remember that info, she if she can remember the telephone number that she called......that will help us narrow down whether she contacted YFS or CRO.

_____

From: Lancaster, Michelle Sent: Thursday, July 09, 2009 9:34 AM To: Spears, Cornita Subject: FW: DSS Investigation

Nita - see the information below/attached. This woman contacted me yesterday indicating that she had donated money to DSS in 2007 - she indicated that when she called to arrange the donation the person she spoke to originally asked that she make out her check to "her sister" - I asked if she had any names and she indicated she would be going back to look through notes to see if she could locate them. She didn't feel "right" about this request to write the check to someone's sister and made the check out to Mecklenburg County and hand delivered it to the person she spoke to.

_____

From: shemom68@aol.com [mailto:shemom68@aol.com] Sent: Wednesday, July 08, 2009 10:52 AM To: Lancaster, Michelle Subject: DSS Investigation

Dear Ms. Lancaster:

Attached you will find the carbon copy of the check we discussed this morning. It was written on a Wachovia account under the name of Sheila A. Gootee. If you need any further information, please let me know. I will look for the notes that I made during the search for which organization my family might want to donate funds to for Christmas 2007. I do remember writing down the name of the young lady I spoke with (and met in person) and her sister's name as well. Hopefully I still have the notes.

Will you please let me know that you received this and were able to read the attachment.

Regards, Sheila A. Gootee

_____

Popular laptop deals plus free shipping! From: Spears, Cornita Sent: Thursday, July 09, 2009 9:39 AM To: Lancaster, Michelle Subject: RE: DSS Investigation

Can you call her back and see if she remembers who she spoke with and the name of the person she was instructed to make the check out to? If she can't remember that info, she if she can remember the telephone number that she called......that will help us narrow down whether she contacted YFS or CRO.

_____

From: Lancaster, Michelle Sent: Thursday, July 09, 2009 9:34 AM To: Spears, Cornita Subject: FW: DSS Investigation

Nita - see the information below/attached. This woman contacted me yesterday indicating that she had donated money to DSS in 2007 - she indicated that when she called to arrange the donation the person she spoke to originally asked that she make out her check to "her sister" - I asked if she had any names and she indicated she would be going back to look through notes to see if she could locate them. She didn't feel "right" about this request to write the check to someone's sister and made the check out to Mecklenburg County and hand delivered it to the person she spoke to.

_____

From: shemom68@aol.com [mailto:shemom68@aol.com] Sent: Wednesday, July 08, 2009 10:52 AM To: Lancaster, Michelle Subject: DSS Investigation

Dear Ms. Lancaster:

Attached you will find the carbon copy of the check we discussed this morning. It was written on a Wachovia account under the name of Sheila A. Gootee. If you need any further information, please let me know. I will look for the notes that I made during the search for which organization my family might want to donate funds to for Christmas 2007. I do remember writing down the name of the young lady I spoke with (and met in person) and her sister's name as well. Hopefully I still have the notes.

Will you please let me know that you received this and were able to read the attachment.

Regards, Sheila A. Gootee

_____

Popular laptop deals plus free shipping! From: Lancaster, Michelle Sent: Thursday, July 09, 2009 9:34 AM To: Spears, Cornita Subject: FW: DSS Investigation

Nita - see the information below/attached. This woman contacted me yesterday indicating that she had donated money to DSS in 2007 - she indicated that when she called to arrange the donation the person she spoke to originally asked that she make out her check to "her sister" - I asked if she had any names and she indicated she would be going back to look through notes to see if she could locate them. She didn't feel "right" about this request to write the check to someone's sister and made the check out to Mecklenburg County and hand delivered it to the person she spoke to.

_____

From: shemom68@aol.com [mailto:shemom68@aol.com] Sent: Wednesday, July 08, 2009 10:52 AM To: Lancaster, Michelle Subject: DSS Investigation

Dear Ms. Lancaster:

Attached you will find the carbon copy of the check we discussed this morning. It was written on a Wachovia account under the name of Sheila A. Gootee. If you need any further information, please let me know. I will look for the notes that I made during the search for which organization my family might want to donate funds to for Christmas 2007. I do remember writing down the name of the young lady I spoke with (and met in person) and her sister's name as well. Hopefully I still have the notes.

Will you please let me know that you received this and were able to read the attachment.

Regards, Sheila A. Gootee

_____

Popular laptop deals plus free shipping! Subject: Canceled: DSS Investigation Review Location: HR Large Conference Room

Start: Fri 7/10/2009 10:00 AM End: Fri 7/10/2009 11:30 AM Show Time As: Free

Recurrence: (none)

Meeting Status: Not yet responded

Required Attendees: Brito, Teresa S.; Spears, Cornita; Thomas, Robert; Vance, Vivian; Bowling, Walter; Maness-Battle, Arnetta L.; HR Large Conference Room Optional Attendees: HR Large Conference Room; Vance, Vivian; Bowling, Walter

Importance: High

From: Spears, Cornita Sent: Tuesday, July 07, 2009 1:42 PM To: McGillicuddy, John; Wade, Tyrone C. Cc: Waddell, Christopher Subject: RE: BOCC Meeting

okay

_____

From: McGillicuddy, John Sent: Tuesday, July 07, 2009 1:24 PM To: Spears, Cornita; Wade, Tyrone C. Cc: Waddell, Christopher Subject: RE: BOCC Meeting

the public session. Thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

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From: Spears, Cornita Sent: Tuesday, July 07, 2009 12:38 PM To: McGillicuddy, John; Wade, Tyrone C. Cc: Waddell, Christopher Subject: BOCC Meeting Importance: High

The Clt Observer on-line indicates that the County Manager will be discussing the DSS audit in closed session. Do Chris and I need to attend the closed session or just the public session? From: McGillicuddy, John Sent: Tuesday, July 07, 2009 1:24 PM To: Spears, Cornita; Wade, Tyrone C. Cc: Waddell, Christopher Subject: RE: BOCC Meeting

the public session. Thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

_____

From: Spears, Cornita Sent: Tuesday, July 07, 2009 12:38 PM To: McGillicuddy, John; Wade, Tyrone C. Cc: Waddell, Christopher Subject: BOCC Meeting Importance: High

The Clt Observer on-line indicates that the County Manager will be discussing the DSS audit in closed session. Do Chris and I need to attend the closed session or just the public session? From: Spears, Cornita Sent: Tuesday, July 07, 2009 1:15 PM To: Severt, Vivian Vance; Brito, Teresa S.; Bowling, Walter Cc: Thomas, Robert; Poston, David Subject: RE: Meeting

I'm booked Monday from 1:00 - 3:00.

_____

From: Vance, Vivian [mailto:VVance@cmpd.org] Sent: Tue 7/7/2009 1:03 PM To: Brito, Teresa S.; Bowling, Walter Cc: Thomas, Robert; Spears, Cornita; Poston, David Subject: RE: Meeting

Sgt Bowling and I can make it Monday, July 13th, anytime.

Detective V.L Vance

Financial Crimes Unit

Charlotte Mecklenburg Police Department

601 E. Trade St.

Charlotte NC 28202

Phone 704.336.8288

Fax 704.336.4898

vvance@cmpd.org

_____

From: Brito, Teresa S. [mailto:Teresa.Brito@mecklenburgcountync.gov] Sent: Tuesday, July 07, 2009 12:29 PM To: Bowling, Walter; Vance, Vivian Cc: Thomas, Robert; Spears, Cornita; Poston, David Subject: Meeting

Please know that some of you are unable to meet on Friday to review the information on DSS funds. Another option was suggested as Wednesday. Unfortunately I have an all day meeting on Wednesday with no breaks.

Is Thursday an option or should I look at early next week?

Please advise.

Thanks!

Teresa

Teresa S. Brito

Senior Human Resources Mgr.

Mecklenburg County Human Resources

600 E. Fourth St.

Charlotte, NC 28202

(704) 336-3115

teresa.brito@mecklenburgcountync.gov

From: Vance, Vivian [VVance@cmpd.org] Sent: Tuesday, July 07, 2009 1:03 PM To: Brito, Teresa S.; Bowling, Walter Cc: Thomas, Robert; Spears, Cornita; Poston, David Subject: RE: Meeting

Sgt Bowling and I can make it Monday, July 13th, anytime.

Detective V.L Vance

Financial Crimes Unit

Charlotte Mecklenburg Police Department

601 E. Trade St.

Charlotte NC 28202

Phone 704.336.8288

Fax 704.336.4898

vvance@cmpd.org

_____

From: Brito, Teresa S. [mailto:Teresa.Brito@mecklenburgcountync.gov] Sent: Tuesday, July 07, 2009 12:29 PM To: Bowling, Walter; Vance, Vivian Cc: Thomas, Robert; Spears, Cornita; Poston, David Subject: Meeting

Please know that some of you are unable to meet on Friday to review the information on DSS funds. Another option was suggested as Wednesday. Unfortunately I have an all day meeting on Wednesday with no breaks.

Is Thursday an option or should I look at early next week?

Please advise.

Thanks!

Teresa

Teresa S. Brito

Senior Human Resources Mgr.

Mecklenburg County Human Resources

600 E. Fourth St.

Charlotte, NC 28202

(704) 336-3115

teresa.brito@mecklenburgcountync.gov

From: Spears, Cornita Sent: Tuesday, July 07, 2009 12:38 PM To: McGillicuddy, John; Wade, Tyrone C. Cc: Waddell, Christopher Subject: BOCC Meeting

Importance: High

The Clt Observer on-line indicates that the County Manager will be discussing the DSS audit in closed session. Do Chris and I need to attend the closed session or just the public session? From: Brito, Teresa S. Sent: Tuesday, July 07, 2009 12:29 PM To: Bowling, Walter; Vance, Vivian Cc: Thomas, Robert; Spears, Cornita; Poston, David Subject: Meeting

Please know that some of you are unable to meet on Friday to review the information on DSS funds. Another option was suggested as Wednesday. Unfortunately I have an all day meeting on Wednesday with no breaks.

Is Thursday an option or should I look at early next week?

Please advise.

Thanks!

Teresa

Teresa S. Brito Senior Human Resources Mgr. Mecklenburg County Human Resources 600 E. Fourth St. Charlotte, NC 28202 (704) 336-3115 teresa.brito@mecklenburgcountync.gov From: Spears, Cornita Sent: Monday, July 06, 2009 11:33 AM To: McGillicuddy, John Cc: Waddell, Christopher Subject: RE: risk assessment

The charter was revised by our department in 2005 and submitted to the County Manager's office as a part of its initiative in updating the Board's policies. It is my recollection that Sandra Bisanar was the contact person for the project.

_____

From: McGillicuddy, John Sent: Monday, July 06, 2009 11:23 AM To: Spears, Cornita Cc: Waddell, Christopher Subject: RE: risk assessment

Can you remind me again when this charter was revised? I assume it was revised by the Board, correct? John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

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From: Spears, Cornita Sent: Monday, July 06, 2009 11:15 AM To: McGillicuddy, John Cc: Waddell, Christopher Subject: FW: risk assessment

Attached is a copy of our charter and a response from Chris regarding CBH knowledge of our risk assessment approach. We initially presented the risk-based planning concept to the County Manager during the second quarter of fiscal year 2005 prior to conducting the County-wide risk assessment. We met with him subsequently during the third quarter of FY06 to discuss the assessment results and update him on plans for going forward. The risk based process was discussed with the County Manager again in November 2007 in a meeting relative to our departmental improvement plan.

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From: Waddell, Christopher Sent: Monday, July 06, 2009 10:50 AM To: Spears, Cornita Subject: RE: risk assessment

John,

Pursuant to your request Iíve attached an electronic copy of our charter. We are still checking on the date our risk assessment approach was presented to Harry. Lastly, our risk assessment approach is two pronged: (1) Risk-based planning and (2) Risk-based auditing. We have not presented our risk-based planning approach to CBH (the point of discussion during the audit review committee meeting). As such, I have no frame of reference for Eddie Burkeís statements. I did informally share our risk-based auditing approach with a CBH staff member last year at DSS and would be surprised if Eddie Burke is basing his familiarity with our planning methodology on that conversation.

Christopher V. Waddell, CIA Department of Internal Audit Mecklenburg County, NC

704.336.2599 voice

704.319.9466 fax

www.charmeck.org

Please update your contacts with new email address: christopher.waddell@mecklenburgcountync.gov

P Please consider the environment before printing this e-mail

This message (including any attachments) contains confidential information needed for a specific individual and purpose and is protected by law. If you are not the intended recipient, you should delete this message and are hereby notified that any disclosure, copying or distribution of this message, or taking of any action based on it, is expressly prohibited.

From: McGillicuddy, John Sent: Monday, July 06, 2009 7:43 AM To: Spears, Cornita; Waddell, Christopher Cc: Diorio, Dena R. Subject: RE: risk assessment

Can you provide me an electronic copy of the revised charter (if not, how about hard copy)? Also, when was the risk assessment presented to Harry? Finally, I heard at the Audit Review Committee from Eddie Burke that the CBH was familar with the risk assessment approach. Was this every presented/provided to CBH...or how did it come to be familiar with this? Thanks.

John McGillicuddy

General Manager

Mecklenburg County

600 East Fourth Street

Charlotte, NC 28202

704-336-2661

John.McGillicuddy@MecklenburgCountyNC.gov

fax: 704-336-5887

_____

From: Spears, Cornita Sent: Thursday, July 02, 2009 9:44 PM To: Waddell, Christopher; McGillicuddy, John Cc: Diorio, Dena R. Subject: RE: risk assessment

Chris called me at the Medical Examiner's office about your questions. His response is correct.

_____

From: Waddell, Christopher Sent: Thu 7/2/2009 5:02 PM To: McGillicuddy, John; Spears, Cornita Cc: Diorio, Dena R. Subject: RE: risk assessment

John,

I am not aware of any time the Board or Audit Review Committee may have been briefed on the risk assessment approach to internal audit. We did present our risk-based approach to Harry. In regards to the Boardís policy, Internal Audit does operate under the auspice of an audit charter. From my recollection, the charter was revised in 2005/2006.

Nita is currently at the Medical Examinerís Office and I believe her access to email is limited. If I may provide any additional information, please let me know.

Thanks,

Christopher V. Waddell, CIA Department of Internal Audit Mecklenburg County, NC

704.336.2599 voice

704.319.9466 fax

www.charmeck.org

Please update your contacts with new email address: christopher.waddell@mecklenburgcountync.gov

P Please consider the environment before printing this e-mail

This message (including any attachments) contains confidential information needed for a specific individual and purpose and is protected by law. If you are not the intended recipient, you should delete this message and are hereby notified that any disclosure, copying or distribution of this message, or taking of any action based on it, is expressly prohibited.

From: McGillicuddy, John Sent: Thursday, July 02, 2009 2:30 PM To: Spears, Cornita; Waddell, Christopher Cc: Diorio, Dena R. Subject: risk assessment

Are you aware of any time we briefed the Board or the Audit Review Committee on the risk assessment approach to internal audit? Also, is there any Board policy regarding internal audit work?

Thanks.

John McGillicuddy

General Manager

Mecklenburg County

600 East Fourth Street

Charlotte, NC 28202

704-336-2661

John.McGillicuddy@MecklenburgCountyNC.gov

fax: 704-336-5887

From: McGillicuddy, John Sent: Monday, July 06, 2009 11:23 AM To: Spears, Cornita Cc: Waddell, Christopher Subject: RE: risk assessment

Can you remind me again when this charter was revised? I assume it was revised by the Board, correct? John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

_____

From: Spears, Cornita Sent: Monday, July 06, 2009 11:15 AM To: McGillicuddy, John Cc: Waddell, Christopher Subject: FW: risk assessment

Attached is a copy of our charter and a response from Chris regarding CBH knowledge of our risk assessment approach. We initially presented the risk-based planning concept to the County Manager during the second quarter of fiscal year 2005 prior to conducting the County-wide risk assessment. We met with him subsequently during the third quarter of FY06 to discuss the assessment results and update him on plans for going forward. The risk based process was discussed with the County Manager again in November 2007 in a meeting relative to our departmental improvement plan.

_____

From: Waddell, Christopher Sent: Monday, July 06, 2009 10:50 AM To: Spears, Cornita Subject: RE: risk assessment

John,

Pursuant to your request Iíve attached an electronic copy of our charter. We are still checking on the date our risk assessment approach was presented to Harry. Lastly, our risk assessment approach is two pronged: (1) Risk-based planning and (2) Risk-based auditing. We have not presented our risk-based planning approach to CBH (the point of discussion during the audit review committee meeting). As such, I have no frame of reference for Eddie Burkeís statements. I did informally share our risk-based auditing approach with a CBH staff member last year at DSS and would be surprised if Eddie Burke is basing his familiarity with our planning methodology on that conversation.

Christopher V. Waddell, CIA Department of Internal Audit Mecklenburg County, NC

704.336.2599 voice

704.319.9466 fax

www.charmeck.org

Please update your contacts with new email address: christopher.waddell@mecklenburgcountync.gov

P Please consider the environment before printing this e-mail

This message (including any attachments) contains confidential information needed for a specific individual and purpose and is protected by law. If you are not the intended recipient, you should delete this message and are hereby notified that any disclosure, copying or distribution of this message, or taking of any action based on it, is expressly prohibited.

From: McGillicuddy, John Sent: Monday, July 06, 2009 7:43 AM To: Spears, Cornita; Waddell, Christopher Cc: Diorio, Dena R. Subject: RE: risk assessment

Can you provide me an electronic copy of the revised charter (if not, how about hard copy)? Also, when was the risk assessment presented to Harry? Finally, I heard at the Audit Review Committee from Eddie Burke that the CBH was familar with the risk assessment approach. Was this every presented/provided to CBH...or how did it come to be familiar with this? Thanks.

John McGillicuddy

General Manager

Mecklenburg County

600 East Fourth Street

Charlotte, NC 28202

704-336-2661

John.McGillicuddy@MecklenburgCountyNC.gov

fax: 704-336-5887

_____

From: Spears, Cornita Sent: Thursday, July 02, 2009 9:44 PM To: Waddell, Christopher; McGillicuddy, John Cc: Diorio, Dena R. Subject: RE: risk assessment

Chris called me at the Medical Examiner's office about your questions. His response is correct.

_____

From: Waddell, Christopher Sent: Thu 7/2/2009 5:02 PM To: McGillicuddy, John; Spears, Cornita Cc: Diorio, Dena R. Subject: RE: risk assessment

John,

I am not aware of any time the Board or Audit Review Committee may have been briefed on the risk assessment approach to internal audit. We did present our risk-based approach to Harry. In regards to the Boardís policy, Internal Audit does operate under the auspice of an audit charter. From my recollection, the charter was revised in 2005/2006.

Nita is currently at the Medical Examinerís Office and I believe her access to email is limited. If I may provide any additional information, please let me know.

Thanks,

Christopher V. Waddell, CIA Department of Internal Audit Mecklenburg County, NC

704.336.2599 voice

704.319.9466 fax

www.charmeck.org

Please update your contacts with new email address: christopher.waddell@mecklenburgcountync.gov

P Please consider the environment before printing this e-mail

This message (including any attachments) contains confidential information needed for a specific individual and purpose and is protected by law. If you are not the intended recipient, you should delete this message and are hereby notified that any disclosure, copying or distribution of this message, or taking of any action based on it, is expressly prohibited.

From: McGillicuddy, John Sent: Thursday, July 02, 2009 2:30 PM To: Spears, Cornita; Waddell, Christopher Cc: Diorio, Dena R. Subject: risk assessment

Are you aware of any time we briefed the Board or the Audit Review Committee on the risk assessment approach to internal audit? Also, is there any Board policy regarding internal audit work?

Thanks.

John McGillicuddy

General Manager

Mecklenburg County

600 East Fourth Street

Charlotte, NC 28202

704-336-2661

John.McGillicuddy@MecklenburgCountyNC.gov

fax: 704-336-5887

From: Spears, Cornita Sent: Monday, July 06, 2009 11:15 AM To: McGillicuddy, John Cc: Waddell, Christopher Subject: FW: risk assessment

Attached is a copy of our charter and a response from Chris regarding CBH knowledge of our risk assessment approach. We initially presented the risk-based planning concept to the County Manager during the second quarter of fiscal year 2005 prior to conducting the County-wide risk assessment. We met with him subsequently during the third quarter of FY06 to discuss the assessment results and update him on plans for going forward. The risk based process was discussed with the County Manager again in November 2007 in a meeting relative to our departmental improvement plan.

_____

From: Waddell, Christopher Sent: Monday, July 06, 2009 10:50 AM To: Spears, Cornita Subject: RE: risk assessment

John,

Pursuant to your request Iíve attached an electronic copy of our charter. We are still checking on the date our risk assessment approach was presented to Harry. Lastly, our risk assessment approach is two pronged: (1) Risk-based planning and (2) Risk-based auditing. We have not presented our risk-based planning approach to CBH (the point of discussion during the audit review committee meeting). As such, I have no frame of reference for Eddie Burkeís statements. I did informally share our risk-based auditing approach with a CBH staff member last year at DSS and would be surprised if Eddie Burke is basing his familiarity with our planning methodology on that conversation.

Christopher V. Waddell, CIA Department of Internal Audit Mecklenburg County, NC

704.336.2599 voice

704.319.9466 fax

www.charmeck.org

Please update your contacts with new email address: christopher.waddell@mecklenburgcountync.gov

P Please consider the environment before printing this e-mail

This message (including any attachments) contains confidential information needed for a specific individual and purpose and is protected by law. If you are not the intended recipient, you should delete this message and are hereby notified that any disclosure, copying or distribution of this message, or taking of any action based on it, is expressly prohibited.

From: McGillicuddy, John Sent: Monday, July 06, 2009 7:43 AM To: Spears, Cornita; Waddell, Christopher Cc: Diorio, Dena R. Subject: RE: risk assessment

Can you provide me an electronic copy of the revised charter (if not, how about hard copy)? Also, when was the risk assessment presented to Harry? Finally, I heard at the Audit Review Committee from Eddie Burke that the CBH was familar with the risk assessment approach. Was this every presented/provided to CBH...or how did it come to be familiar with this? Thanks.

John McGillicuddy

General Manager

Mecklenburg County

600 East Fourth Street

Charlotte, NC 28202

704-336-2661

John.McGillicuddy@MecklenburgCountyNC.gov

fax: 704-336-5887

_____

From: Spears, Cornita Sent: Thursday, July 02, 2009 9:44 PM To: Waddell, Christopher; McGillicuddy, John Cc: Diorio, Dena R. Subject: RE: risk assessment

Chris called me at the Medical Examiner's office about your questions. His response is correct.

_____

From: Waddell, Christopher Sent: Thu 7/2/2009 5:02 PM To: McGillicuddy, John; Spears, Cornita Cc: Diorio, Dena R. Subject: RE: risk assessment

John,

I am not aware of any time the Board or Audit Review Committee may have been briefed on the risk assessment approach to internal audit. We did present our risk-based approach to Harry. In regards to the Boardís policy, Internal Audit does operate under the auspice of an audit charter. From my recollection, the charter was revised in 2005/2006.

Nita is currently at the Medical Examinerís Office and I believe her access to email is limited. If I may provide any additional information, please let me know.

Thanks,

Christopher V. Waddell, CIA Department of Internal Audit Mecklenburg County, NC

704.336.2599 voice

704.319.9466 fax

www.charmeck.org

Please update your contacts with new email address: christopher.waddell@mecklenburgcountync.gov

P Please consider the environment before printing this e-mail

This message (including any attachments) contains confidential information needed for a specific individual and purpose and is protected by law. If you are not the intended recipient, you should delete this message and are hereby notified that any disclosure, copying or distribution of this message, or taking of any action based on it, is expressly prohibited.

From: McGillicuddy, John Sent: Thursday, July 02, 2009 2:30 PM To: Spears, Cornita; Waddell, Christopher Cc: Diorio, Dena R. Subject: risk assessment

Are you aware of any time we briefed the Board or the Audit Review Committee on the risk assessment approach to internal audit? Also, is there any Board policy regarding internal audit work?

Thanks.

John McGillicuddy

General Manager

Mecklenburg County

600 East Fourth Street

Charlotte, NC 28202

704-336-2661

John.McGillicuddy@MecklenburgCountyNC.gov

fax: 704-336-5887

From: Waddell, Christopher Sent: Monday, July 06, 2009 10:50 AM To: Spears, Cornita Subject: RE: risk assessment

John,

Pursuant to your request Iíve attached an electronic copy of our charter. We are still checking on the date our risk assessment approach was presented to Harry. Lastly, our risk assessment approach is two pronged: (1) Risk-based planning and (2) Risk-based auditing. We have not presented our risk-based planning approach to CBH (the point of discussion during the audit review committee meeting). As such, I have no frame of reference for Eddie Burkeís statements. I did informally share our risk-based auditing approach with a CBH staff member last year at DSS and would be surprised if Eddie Burke is basing his familiarity with our planning methodology on that conversation.

Christopher V. Waddell, CIA Department of Internal Audit Mecklenburg County, NC

704.336.2599 voice

704.319.9466 fax

www.charmeck.org

Please update your contacts with new email address: christopher.waddell@mecklenburgcountync.gov

P Please consider the environment before printing this e-mail

This message (including any attachments) contains confidential information needed for a specific individual and purpose and is protected by law. If you are not the intended recipient, you should delete this message and are hereby notified that any disclosure, copying or distribution of this message, or taking of any action based on it, is expressly prohibited.

From: McGillicuddy, John Sent: Monday, July 06, 2009 7:43 AM To: Spears, Cornita; Waddell, Christopher Cc: Diorio, Dena R. Subject: RE: risk assessment

Can you provide me an electronic copy of the revised charter (if not, how about hard copy)? Also, when was the risk assessment presented to Harry? Finally, I heard at the Audit Review Committee from Eddie Burke that the CBH was familar with the risk assessment approach. Was this every presented/provided to CBH...or how did it come to be familiar with this? Thanks.

John McGillicuddy

General Manager

Mecklenburg County

600 East Fourth Street

Charlotte, NC 28202

704-336-2661

John.McGillicuddy@MecklenburgCountyNC.gov

fax: 704-336-5887

_____

From: Spears, Cornita Sent: Thursday, July 02, 2009 9:44 PM To: Waddell, Christopher; McGillicuddy, John Cc: Diorio, Dena R. Subject: RE: risk assessment

Chris called me at the Medical Examiner's office about your questions. His response is correct.

_____

From: Waddell, Christopher Sent: Thu 7/2/2009 5:02 PM To: McGillicuddy, John; Spears, Cornita Cc: Diorio, Dena R. Subject: RE: risk assessment

John,

I am not aware of any time the Board or Audit Review Committee may have been briefed on the risk assessment approach to internal audit. We did present our risk-based approach to Harry. In regards to the Boardís policy, Internal Audit does operate under the auspice of an audit charter. From my recollection, the charter was revised in 2005/2006.

Nita is currently at the Medical Examinerís Office and I believe her access to email is limited. If I may provide any additional information, please let me know.

Thanks,

Christopher V. Waddell, CIA Department of Internal Audit Mecklenburg County, NC

704.336.2599 voice

704.319.9466 fax

www.charmeck.org

Please update your contacts with new email address: christopher.waddell@mecklenburgcountync.gov

P Please consider the environment before printing this e-mail

This message (including any attachments) contains confidential information needed for a specific individual and purpose and is protected by law. If you are not the intended recipient, you should delete this message and are hereby notified that any disclosure, copying or distribution of this message, or taking of any action based on it, is expressly prohibited.

From: McGillicuddy, John Sent: Thursday, July 02, 2009 2:30 PM To: Spears, Cornita; Waddell, Christopher Cc: Diorio, Dena R. Subject: risk assessment

Are you aware of any time we briefed the Board or the Audit Review Committee on the risk assessment approach to internal audit? Also, is there any Board policy regarding internal audit work?

Thanks.

John McGillicuddy

General Manager

Mecklenburg County

600 East Fourth Street

Charlotte, NC 28202

704-336-2661

John.McGillicuddy@MecklenburgCountyNC.gov

fax: 704-336-5887

Subject: DSS Investigation Review Location: HR Large Conference Room

Start: Fri 7/10/2009 10:00 AM End: Fri 7/10/2009 11:30 AM Show Time As: Tentative

Recurrence: (none)

Meeting Status: Not yet responded

Required Attendees: Brito, Teresa S.; Spears, Cornita; Thomas, Robert; Vance, Vivian; Bowling, Walter; Maness-Battle, Arnetta L.; HR Large Conference Room

From: Caldwell, Deborah Sent: Thursday, July 02, 2009 6:07 PM To: Spears, Cornita Cc: Waddell, Christopher Subject: DSS Single Audit

Nita, FYI...In regards to the Single Audit, in the past at this point in July (as we are wrapping up our current projects or finding a stopping point) the coordination of a date for a kick off meeting between IA staff responsible for DSS programs and DSS contact staff usually begins. In the past I have contacted Amy Johnson to coordinate a meeting date, inform her of the compliance supplements involved and request she determine who should attend from DSS. Amy usually found the meeting place. Last year Mary Wilson wanted to be present. In the prior years, Brenda Jackson attended and before that it was John Skidmore (I can't recall Jake ever sitting in on the initial meetings). I thought perhaps this year you may want to treat this assignment as any of our other audit projects whereby you make the initial contact with the department head, Mary Wilson, to inform her of the audit and then we could do our normal process to coordinate the kick off meeting with whomever Mary designates. What are your thoughts? Chris has mentioned that perhaps CBH, Danny Haplin, should attend in the event DSS has questions that CBH should answer. Deb Deborah C. Caldwell Deborah C. Caldwell Information Systems Auditor Mecklenburg County Government Department of Internal Audit 600 East Fourth Street Charlotte, NC 28202 Office: 704-336-2616 Fax: 704-319-9462 Deborah.Caldwell@MecklenburgCountyNC.gov From: Caldwell, Deborah Sent: Thursday, July 02, 2009 1:48 PM To: Spears, Cornita Cc: Waddell, Christopher Subject: RE: DSS

My understanding has been when control activities are defined and in place, and the with proper monitoring, irregularities should be detected. When controls are not in place, and/or monitoring of those controls is not occurring, then irregularities will not be detected. In addition, part of COSO is the control environment, in which management sets the tone for internal controls. If folks realize that management allows circumvention of the process or that management is "rubber stamping" documents and not really checking anything, then irregularities will pass on through unless someone brings it to other management's attention. If collusion happens to be in mix, again irregularities will go undetected unless someone brings it to management's attention. Deborah C. Caldwell Deborah C. Caldwell Information Systems Auditor Mecklenburg County Government Department of Internal Audit 600 East Fourth Street Charlotte, NC 28202 Office: 704-336-2616 Fax: 704-319-9462 Deborah.Caldwell@MecklenburgCountyNC.gov

_____

From: Spears, Cornita Sent: Thursday, July 02, 2009 8:49 AM To: Waddell, Christopher; Caldwell, Deborah; Thomas, Robert; Brito, Teresa S. Subject: DSS

It's my thought that even thought there were inadequate controls over the inventory process and certain control gaps in the expenditure process, there was a structure in place for reviewing procurement which, had it worked appropriately, would have cited the transactional irregularities. Is my thinking off-base?

From: Spears, Cornita Sent: Thursday, July 02, 2009 11:29 AM To: McGillicuddy, John; Jones, Harry L. Cc: Brito, Teresa S.; Thomas, Robert; Waddell, Christopher; Wilson, Mary Subject: FW: Follow-up

Clarification....although it appears as a circumvention of controls from an audit standpoint, Mary may be able to provide insight as to whether it may have actually been a training issue. I'm carbon-copying Mary on this so that she can provide you with her perspective.

_____

From: Spears, Cornita Sent: Thu 7/2/2009 11:02 AM To: McGillicuddy, John; Jones, Harry L. Cc: Brito, Teresa S.; Thomas, Robert; Waddell, Christopher Subject: Follow-up

It's my thought that even thought there were inadequate controls over the inventory process and certain control gaps in the expenditure process, there was a structure in place for reviewing procurement which, had it worked appropriately, would have cited the transactional irregularities. I have consulted with Teresa, Chris and Bob. I understand that Bob is in a meeting this morning so I haven't received a response from him as of yet, but he and Teresa collaborated in their review efforts and Chris is familiar with the process at DSS. Both Teresa and Chris concur with my assessment. The control that was in place to catch transactional irregularities in the Giving Tree expenditures was circumvented; the point at which the review process went awry is in the report that you received. From: Spears, Cornita Sent: Thursday, July 02, 2009 11:03 AM To: McGillicuddy, John; Jones, Harry L. Cc: Brito, Teresa S.; Thomas, Robert; Waddell, Christopher Subject: Follow-up

It's my thought that even thought there were inadequate controls over the inventory process and certain control gaps in the expenditure process, there was a structure in place for reviewing procurement which, had it worked appropriately, would have cited the transactional irregularities. I have consulted with Teresa, Chris and Bob. I understand that Bob is in a meeting this morning so I haven't received a response from him as of yet, but he and Teresa collaborated in their review efforts and Chris is familiar with the process at DSS. Both Teresa and Chris concur with my assessment. The control that was in place to catch transactional irregularities in the Giving Tree expenditures was circumvented; the point at which the review process went awry is in the report that you received. From: Wilson, Mary Sent: Thursday, July 02, 2009 9:36 AM To: Spears, Cornita; Diorio, Dena R.; Johnson, Leslie Cc: Lancaster, Michelle; Hurlburt, Angela; Waddell, Christopher; dhalpin@cbh.com Subject: Re: Process/Program controls

Thanks.

Michelle,

If Timm can locate, please have him send a copy to Angela.

Thanks, Mary

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

_____

From: Spears, Cornita To: Wilson, Mary; Diorio, Dena R.; Johnson, Leslie Cc: Lancaster, Michelle; Hurlburt, Angela; Waddell, Christopher; 'dhalpin@cbh.com' Sent: Thu Jul 02 09:31:04 2009 Subject: RE: Process/Program controls

Mary, While she was in the County Manager's office, Rebecca Herbert did a review which, if I recollect correctly, involved identifying the cash collection points within each department. I don't know the extent of her review and don't recollect whether Internal Audit received a copy of the results...I'm out in the field and don't have access to our files. The review was performed within the past couple of years. Ask the County Manager's office for a copy of the report; it may be helpful as well.

_____

From: Wilson, Mary Sent: Thu 7/2/2009 9:29 AM To: Spears, Cornita; Diorio, Dena R.; Johnson, Leslie Cc: Lancaster, Michelle; Hurlburt, Angela; Waddell, Christopher; 'dhalpin@cbh.com' Subject: Re: Process/Program controls

Chris and Danny,

Please share that information and have that conversation with Angela Hurlburt.

I am asking her to be the point person so we can connect all these dots.

Thanks, Mary

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

_____

From: Spears, Cornita To: Wilson, Mary; Diorio, Dena R.; Johnson, Leslie Cc: Lancaster, Michelle; Hurlburt, Angela; Waddell, Christopher; dhalpin@cbh.com Sent: Thu Jul 02 08:42:14 2009 Subject: RE: Process/Program controls

I'll let Chris provide you insight relative to your question on core audits, when we implemented the process and where DSS stands on the rotational. I'm including Danny Halpin of Cherry Bekaert on this e-mail so that he can respond to your question about the Single Audit. Internal Audit and Cherry Bekaert each performed certain segments of the Single Audit. While we can tell you those portions of the single audit that Internal Audit performed, I don't know what was performed by Cherry Bekaert. Since CBH administered the process, Danny can give you more complete information. We are also gearing up the current year's Single Audit process. If you have not already met with CBH to receive information on those programs to be in this year's Single Audit process, Danny can give you that info. In conjunction with the Single Audit process, CBH also performs the annual financial audit. Danny, if any other portions of DSS financial activities were reviewed as a part of the financial audit, please let Mary know.

_____

From: Wilson, Mary Sent: Wed 7/1/2009 9:44 PM To: Diorio, Dena R.; Spears, Cornita; Johnson, Leslie Cc: Lancaster, Michelle; Hurlburt, Angela Subject: Process/Program controls

Dena, Nita and Leslie,

I think it would be helpful for Angela and I if we could review the following:

1. The last core audit Chris referenced for DSS.

2. The scope of the single audits and the last one completed for DSS, and

3. The scope of SOI audits or reviews and the last one completed for DSS.

As I continue to think about all the miscellaneous things at DSS and the programs; use of revenue or donations, I am concerned about whether there are "gaps" in reviews/audits that do not fall within any clear categories.

For example, I just learned that we receive approximately $80,000 annually in donations at our senior nutrition sites. Our federal grant requires that we accept donations from the seniors. What I don't know is if this is covered under any of the program, fiscal or SOI audits.

I am asking the Directors to review all programs/processes and give me a list so we can cross check with what we receive from you to try to triangulate any gaps.

I am out of the office until the 20th (with the exception of the 7th) but it would be helpful if you could start providing this information to Angela.

Thanks, Mary

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

From: Wilson, Mary Sent: Thursday, July 02, 2009 9:36 AM To: Spears, Cornita; Diorio, Dena R.; Johnson, Leslie Cc: Lancaster, Michelle; Hurlburt, Angela; Waddell, Christopher; dhalpin@cbh.com Subject: Re: Process/Program controls

Thanks.

Michelle,

If Timm can locate, please have him send a copy to Angela.

Thanks, Mary

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

_____

From: Spears, Cornita To: Wilson, Mary; Diorio, Dena R.; Johnson, Leslie Cc: Lancaster, Michelle; Hurlburt, Angela; Waddell, Christopher; 'dhalpin@cbh.com' Sent: Thu Jul 02 09:31:04 2009 Subject: RE: Process/Program controls

Mary, While she was in the County Manager's office, Rebecca Herbert did a review which, if I recollect correctly, involved identifying the cash collection points within each department. I don't know the extent of her review and don't recollect whether Internal Audit received a copy of the results...I'm out in the field and don't have access to our files. The review was performed within the past couple of years. Ask the County Manager's office for a copy of the report; it may be helpful as well.

_____

From: Wilson, Mary Sent: Thu 7/2/2009 9:29 AM To: Spears, Cornita; Diorio, Dena R.; Johnson, Leslie Cc: Lancaster, Michelle; Hurlburt, Angela; Waddell, Christopher; 'dhalpin@cbh.com' Subject: Re: Process/Program controls

Chris and Danny,

Please share that information and have that conversation with Angela Hurlburt.

I am asking her to be the point person so we can connect all these dots.

Thanks, Mary

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

_____

From: Spears, Cornita To: Wilson, Mary; Diorio, Dena R.; Johnson, Leslie Cc: Lancaster, Michelle; Hurlburt, Angela; Waddell, Christopher; dhalpin@cbh.com Sent: Thu Jul 02 08:42:14 2009 Subject: RE: Process/Program controls

I'll let Chris provide you insight relative to your question on core audits, when we implemented the process and where DSS stands on the rotational. I'm including Danny Halpin of Cherry Bekaert on this e-mail so that he can respond to your question about the Single Audit. Internal Audit and Cherry Bekaert each performed certain segments of the Single Audit. While we can tell you those portions of the single audit that Internal Audit performed, I don't know what was performed by Cherry Bekaert. Since CBH administered the process, Danny can give you more complete information. We are also gearing up the current year's Single Audit process. If you have not already met with CBH to receive information on those programs to be in this year's Single Audit process, Danny can give you that info. In conjunction with the Single Audit process, CBH also performs the annual financial audit. Danny, if any other portions of DSS financial activities were reviewed as a part of the financial audit, please let Mary know.

_____

From: Wilson, Mary Sent: Wed 7/1/2009 9:44 PM To: Diorio, Dena R.; Spears, Cornita; Johnson, Leslie Cc: Lancaster, Michelle; Hurlburt, Angela Subject: Process/Program controls

Dena, Nita and Leslie,

I think it would be helpful for Angela and I if we could review the following:

1. The last core audit Chris referenced for DSS.

2. The scope of the single audits and the last one completed for DSS, and

3. The scope of SOI audits or reviews and the last one completed for DSS.

As I continue to think about all the miscellaneous things at DSS and the programs; use of revenue or donations, I am concerned about whether there are "gaps" in reviews/audits that do not fall within any clear categories.

For example, I just learned that we receive approximately $80,000 annually in donations at our senior nutrition sites. Our federal grant requires that we accept donations from the seniors. What I don't know is if this is covered under any of the program, fiscal or SOI audits.

I am asking the Directors to review all programs/processes and give me a list so we can cross check with what we receive from you to try to triangulate any gaps.

I am out of the office until the 20th (with the exception of the 7th) but it would be helpful if you could start providing this information to Angela.

Thanks, Mary

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

From: Spears, Cornita Sent: Thursday, July 02, 2009 9:31 AM To: Wilson, Mary; Diorio, Dena R.; Johnson, Leslie Cc: Lancaster, Michelle; Hurlburt, Angela; Waddell, Christopher; 'dhalpin@cbh.com' Subject: RE: Process/Program controls

Mary, While she was in the County Manager's office, Rebecca Herbert did a review which, if I recollect correctly, involved identifying the cash collection points within each department. I don't know the extent of her review and don't recollect whether Internal Audit received a copy of the results...I'm out in the field and don't have access to our files. The review was performed within the past couple of years. Ask the County Manager's office for a copy of the report; it may be helpful as well.

_____

From: Wilson, Mary Sent: Thu 7/2/2009 9:29 AM To: Spears, Cornita; Diorio, Dena R.; Johnson, Leslie Cc: Lancaster, Michelle; Hurlburt, Angela; Waddell, Christopher; 'dhalpin@cbh.com' Subject: Re: Process/Program controls

Chris and Danny,

Please share that information and have that conversation with Angela Hurlburt.

I am asking her to be the point person so we can connect all these dots.

Thanks, Mary

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

_____

From: Spears, Cornita To: Wilson, Mary; Diorio, Dena R.; Johnson, Leslie Cc: Lancaster, Michelle; Hurlburt, Angela; Waddell, Christopher; dhalpin@cbh.com Sent: Thu Jul 02 08:42:14 2009 Subject: RE: Process/Program controls

I'll let Chris provide you insight relative to your question on core audits, when we implemented the process and where DSS stands on the rotational. I'm including Danny Halpin of Cherry Bekaert on this e-mail so that he can respond to your question about the Single Audit. Internal Audit and Cherry Bekaert each performed certain segments of the Single Audit. While we can tell you those portions of the single audit that Internal Audit performed, I don't know what was performed by Cherry Bekaert. Since CBH administered the process, Danny can give you more complete information. We are also gearing up the current year's Single Audit process. If you have not already met with CBH to receive information on those programs to be in this year's Single Audit process, Danny can give you that info. In conjunction with the Single Audit process, CBH also performs the annual financial audit. Danny, if any other portions of DSS financial activities were reviewed as a part of the financial audit, please let Mary know.

_____

From: Wilson, Mary Sent: Wed 7/1/2009 9:44 PM To: Diorio, Dena R.; Spears, Cornita; Johnson, Leslie Cc: Lancaster, Michelle; Hurlburt, Angela Subject: Process/Program controls

Dena, Nita and Leslie,

I think it would be helpful for Angela and I if we could review the following:

1. The last core audit Chris referenced for DSS.

2. The scope of the single audits and the last one completed for DSS, and

3. The scope of SOI audits or reviews and the last one completed for DSS.

As I continue to think about all the miscellaneous things at DSS and the programs; use of revenue or donations, I am concerned about whether there are "gaps" in reviews/audits that do not fall within any clear categories.

For example, I just learned that we receive approximately $80,000 annually in donations at our senior nutrition sites. Our federal grant requires that we accept donations from the seniors. What I don't know is if this is covered under any of the program, fiscal or SOI audits.

I am asking the Directors to review all programs/processes and give me a list so we can cross check with what we receive from you to try to triangulate any gaps.

I am out of the office until the 20th (with the exception of the 7th) but it would be helpful if you could start providing this information to Angela.

Thanks, Mary

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

From: Spears, Cornita Sent: Thursday, July 02, 2009 9:31 AM To: Waddell, Christopher Subject: RE: DSS

As you can see, I still haven't left for Medical Examiners. I'm on my way there now.

_____

From: Waddell, Christopher Sent: Thu 7/2/2009 9:06 AM To: Spears, Cornita Subject: RE: DSS

Sounds on target.

Christopher V. Waddell, CIA Department of Internal Audit Mecklenburg County, NC

704.336.2599 voice

704.319.9466 fax

www.charmeck.org

Please update your contacts with new email address: christopher.waddell@mecklenburgcountync.gov

P Please consider the environment before printing this e-mail

This message (including any attachments) contains confidential information needed for a specific individual and purpose and is protected by law. If you are not the intended recipient, you should delete this message and are hereby notified that any disclosure, copying or distribution of this message, or taking of any action based on it, is expressly prohibited.

From: Spears, Cornita Sent: Thursday, July 02, 2009 8:49 AM To: Waddell, Christopher; Caldwell, Deborah; Thomas, Robert; Brito, Teresa S. Subject: DSS

It's my thought that even thought there were inadequate controls over the inventory process and certain control gaps in the expenditure process, there was a structure in place for reviewing procurement which, had it worked appropriately, would have cited the transactional irregularities. Is my thinking off-base?

From: Spears, Cornita Sent: Thursday, July 02, 2009 9:30 AM To: Waddell, Christopher Cc: Caldwell, Deborah; Thomas, Robert Subject: RE: DSS

Teresa agrees. Debbie, I know you're not as intimately familiar with the process they had in place as Bob is. Bob, as soon as I receive your concurrence, I'll relay this information to the 11th floor. I think they need to put things into perspective.

_____

From: Waddell, Christopher Sent: Thu 7/2/2009 9:06 AM To: Spears, Cornita Subject: RE: DSS

Sounds on target.

Christopher V. Waddell, CIA Department of Internal Audit Mecklenburg County, NC

704.336.2599 voice

704.319.9466 fax

www.charmeck.org

Please update your contacts with new email address: christopher.waddell@mecklenburgcountync.gov

P Please consider the environment before printing this e-mail

This message (including any attachments) contains confidential information needed for a specific individual and purpose and is protected by law. If you are not the intended recipient, you should delete this message and are hereby notified that any disclosure, copying or distribution of this message, or taking of any action based on it, is expressly prohibited.

From: Spears, Cornita Sent: Thursday, July 02, 2009 8:49 AM To: Waddell, Christopher; Caldwell, Deborah; Thomas, Robert; Brito, Teresa S. Subject: DSS

It's my thought that even thought there were inadequate controls over the inventory process and certain control gaps in the expenditure process, there was a structure in place for reviewing procurement which, had it worked appropriately, would have cited the transactional irregularities. Is my thinking off-base?

From: Wilson, Mary Sent: Thursday, July 02, 2009 9:29 AM To: Spears, Cornita; Diorio, Dena R.; Johnson, Leslie Cc: Lancaster, Michelle; Hurlburt, Angela; Waddell, Christopher; dhalpin@cbh.com Subject: Re: Process/Program controls

Chris and Danny,

Please share that information and have that conversation with Angela Hurlburt.

I am asking her to be the point person so we can connect all these dots.

Thanks, Mary

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

_____

From: Spears, Cornita To: Wilson, Mary; Diorio, Dena R.; Johnson, Leslie Cc: Lancaster, Michelle; Hurlburt, Angela; Waddell, Christopher; dhalpin@cbh.com Sent: Thu Jul 02 08:42:14 2009 Subject: RE: Process/Program controls

I'll let Chris provide you insight relative to your question on core audits, when we implemented the process and where DSS stands on the rotational. I'm including Danny Halpin of Cherry Bekaert on this e-mail so that he can respond to your question about the Single Audit. Internal Audit and Cherry Bekaert each performed certain segments of the Single Audit. While we can tell you those portions of the single audit that Internal Audit performed, I don't know what was performed by Cherry Bekaert. Since CBH administered the process, Danny can give you more complete information. We are also gearing up the current year's Single Audit process. If you have not already met with CBH to receive information on those programs to be in this year's Single Audit process, Danny can give you that info. In conjunction with the Single Audit process, CBH also performs the annual financial audit. Danny, if any other portions of DSS financial activities were reviewed as a part of the financial audit, please let Mary know.

_____

From: Wilson, Mary Sent: Wed 7/1/2009 9:44 PM To: Diorio, Dena R.; Spears, Cornita; Johnson, Leslie Cc: Lancaster, Michelle; Hurlburt, Angela Subject: Process/Program controls

Dena, Nita and Leslie,

I think it would be helpful for Angela and I if we could review the following:

1. The last core audit Chris referenced for DSS.

2. The scope of the single audits and the last one completed for DSS, and

3. The scope of SOI audits or reviews and the last one completed for DSS.

As I continue to think about all the miscellaneous things at DSS and the programs; use of revenue or donations, I am concerned about whether there are "gaps" in reviews/audits that do not fall within any clear categories.

For example, I just learned that we receive approximately $80,000 annually in donations at our senior nutrition sites. Our federal grant requires that we accept donations from the seniors. What I don't know is if this is covered under any of the program, fiscal or SOI audits.

I am asking the Directors to review all programs/processes and give me a list so we can cross check with what we receive from you to try to triangulate any gaps.

I am out of the office until the 20th (with the exception of the 7th) but it would be helpful if you could start providing this information to Angela.

Thanks, Mary

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

From: Brito, Teresa S. Sent: Thursday, July 02, 2009 8:56 AM To: Spears, Cornita; Waddell, Christopher; Caldwell, Deborah; Thomas, Robert Subject: RE: DSS

I think your thinking is correct.

_____

From: Spears, Cornita Sent: Thursday, July 02, 2009 8:49 AM To: Waddell, Christopher; Caldwell, Deborah; Thomas, Robert; Brito, Teresa S. Subject: DSS

It's my thought that even thought there were inadequate controls over the inventory process and certain control gaps in the expenditure process, there was a structure in place for reviewing procurement which, had it worked appropriately, would have cited the transactional irregularities. Is my thinking off-base? From: Spears, Cornita Sent: Thursday, July 02, 2009 8:49 AM To: Waddell, Christopher; Caldwell, Deborah; Thomas, Robert; Brito, Teresa S. Subject: DSS

It's my thought that even thought there were inadequate controls over the inventory process and certain control gaps in the expenditure process, there was a structure in place for reviewing procurement which, had it worked appropriately, would have cited the transactional irregularities. Is my thinking off-base? From: Spears, Cornita Sent: Thursday, July 02, 2009 8:42 AM To: Wilson, Mary; Diorio, Dena R.; Johnson, Leslie Cc: Lancaster, Michelle; Hurlburt, Angela; Waddell, Christopher; dhalpin@cbh.com Subject: RE: Process/Program controls

I'll let Chris provide you insight relative to your question on core audits, when we implemented the process and where DSS stands on the rotational. I'm including Danny Halpin of Cherry Bekaert on this e-mail so that he can respond to your question about the Single Audit. Internal Audit and Cherry Bekaert each performed certain segments of the Single Audit. While we can tell you those portions of the single audit that Internal Audit performed, I don't know what was performed by Cherry Bekaert. Since CBH administered the process, Danny can give you more complete information. We are also gearing up the current year's Single Audit process. If you have not already met with CBH to receive information on those programs to be in this year's Single Audit process, Danny can give you that info. In conjunction with the Single Audit process, CBH also performs the annual financial audit. Danny, if any other portions of DSS financial activities were reviewed as a part of the financial audit, please let Mary know.

_____

From: Wilson, Mary Sent: Wed 7/1/2009 9:44 PM To: Diorio, Dena R.; Spears, Cornita; Johnson, Leslie Cc: Lancaster, Michelle; Hurlburt, Angela Subject: Process/Program controls

Dena, Nita and Leslie,

I think it would be helpful for Angela and I if we could review the following:

1. The last core audit Chris referenced for DSS.

2. The scope of the single audits and the last one completed for DSS, and

3. The scope of SOI audits or reviews and the last one completed for DSS.

As I continue to think about all the miscellaneous things at DSS and the programs; use of revenue or donations, I am concerned about whether there are "gaps" in reviews/audits that do not fall within any clear categories.

For example, I just learned that we receive approximately $80,000 annually in donations at our senior nutrition sites. Our federal grant requires that we accept donations from the seniors. What I don't know is if this is covered under any of the program, fiscal or SOI audits.

I am asking the Directors to review all programs/processes and give me a list so we can cross check with what we receive from you to try to triangulate any gaps.

I am out of the office until the 20th (with the exception of the 7th) but it would be helpful if you could start providing this information to Angela.

Thanks, Mary

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

From: Wilson, Mary Sent: Thursday, July 02, 2009 8:42 AM To: Spears, Cornita Subject: Out of Office AutoReply: Process/Program controls

STOP AND READ THIS MESSAGE:

I will be out of the office through July 20th with limited access to e-mail.

Please contact the following Directors if you have an urgent issue:

Business Affairs (including Customer Relations): Samara Foxx at Samara.Foxx@mecklenburgcountync.gov

Community Resource Division: Darrell Cunningham at Darrell.Cunningham@mecklenburgcountync.gov

Services for Seniors and Disabled Adults: Rodney Adams at Rodney.Adams@mecklenburgcountync.gov

Youth and Family Services: Paul Risk at Paul.M.Risk@mecklenburgcountync.gov

Strategic Management: LaCinda Benson at Lacinda.Benson@mecklenburgcountync.gov

Economic Services (Food stamps and Medicaid): Meg Downs at Meg.Downs@mecklenburgcountync.gov

My adminstrative Assistant: William Wheeler at William.Wheeler@mecklenburgcountync.gov

Thanks, Mary

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov "One Team, Many Services" From: Hurlburt, Angela Sent: Thursday, July 02, 2009 8:42 AM To: Spears, Cornita Subject: Out of Office AutoReply: Process/Program controls

I will be out of the office Monday, June 29th through Wednesday, July 1st. I will have sporadic access to email all three days. I will return messages as soon as possible or when I get back to the office on Thursday, July 2nd.

If you need immediate assistance regarding a DSS Finance issue, please contact Awilda Brooks, Bonnie Maxwell, Margaret Patterson, or Sandra Broome-Edwards.

Thank you and have a great day! Angie Hurlburt From: Johnson, Leslie Sent: Thursday, July 02, 2009 8:25 AM To: Wilson, Mary Cc: Lancaster, Michelle; Hurlburt, Angela; Leslie, Tameika; Diorio, Dena R.; Spears, Cornita Subject: RE: Process/Program controls

Mary,

Attached please find three documents for your reference:

1) FY09 Program Review Guidance Manual which details the scope of the review (please note the manual is updated annually) 2) Results at a Glance which highlights what services were reviewed and when 3) Program Review Calendar. Please note that is unlikely that all of the program categories listed for FY10 will be reviewed as originally scheduled. A modified will be presented to the Executive Team later this summer.

I f you have any questions, please feel free to contact me or Tameika Leslie. Thanks and have a great weekend!!

Leslie Johnson Planning & Evaluation Director Mecklenburg County Manager's Office 600 East Fourth Street - 11th Floor Charlotte, NC 28202 (704) 432-0090 voice (704) 336-5887 fax Leslie.Johnson@MecklenburgCountyNC.gov

-----Original Message----- From: Wilson, Mary Sent: Wednesday, July 01, 2009 9:45 PM To: Diorio, Dena R.; Spears, Cornita; Johnson, Leslie Cc: Lancaster, Michelle; Hurlburt, Angela Subject: Process/Program controls

Dena, Nita and Leslie,

I think it would be helpful for Angela and I if we could review the following:

1. The last core audit Chris referenced for DSS.

2. The scope of the single audits and the last one completed for DSS, and

3. The scope of SOI audits or reviews and the last one completed for DSS.

As I continue to think about all the miscellaneous things at DSS and the programs; use of revenue or donations, I am concerned about whether there are "gaps" in reviews/audits that do not fall within any clear categories.

For example, I just learned that we receive approximately $80,000 annually in donations at our senior nutrition sites. Our federal grant requires that we accept donations from the seniors. What I don't know is if this is covered under any of the program, fiscal or SOI audits.

I am asking the Directors to review all programs/processes and give me a list so we can cross check with what we receive from you to try to triangulate any gaps.

I am out of the office until the 20th (with the exception of the 7th) but it would be helpful if you could start providing this information to Angela.

Thanks, Mary

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov From: Wilson, Mary Sent: Wednesday, July 01, 2009 9:45 PM To: Diorio, Dena R.; Spears, Cornita; Johnson, Leslie Cc: Lancaster, Michelle; Hurlburt, Angela Subject: Process/Program controls

Dena, Nita and Leslie,

I think it would be helpful for Angela and I if we could review the following:

1. The last core audit Chris referenced for DSS.

2. The scope of the single audits and the last one completed for DSS, and

3. The scope of SOI audits or reviews and the last one completed for DSS.

As I continue to think about all the miscellaneous things at DSS and the programs; use of revenue or donations, I am concerned about whether there are "gaps" in reviews/audits that do not fall within any clear categories.

For example, I just learned that we receive approximately $80,000 annually in donations at our senior nutrition sites. Our federal grant requires that we accept donations from the seniors. What I don't know is if this is covered under any of the program, fiscal or SOI audits.

I am asking the Directors to review all programs/processes and give me a list so we can cross check with what we receive from you to try to triangulate any gaps.

I am out of the office until the 20th (with the exception of the 7th) but it would be helpful if you could start providing this information to Angela.

Thanks, Mary

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov From: Spears, Cornita Sent: Wednesday, July 01, 2009 6:16 PM To: McGillicuddy, John Cc: Waddell, Christopher Subject: FW: County Manager relationship with Board of Commissioners

Commissioner James is correct. While the scope of our work for DSS has been control assessments and testing performed during the annual single audits and special projects performed at management's request, Internal Audit is not utilizing those as its rationale for not having performed an overall risk assessment. As indicated amongst the e-mails below, our risk assessment tool and audit frequency is amongst the information that was requested by the Audit Review Committee for presentation to the BOCC. The purpose of my e-mail was simply to provide clarification to Commissioner James' statement that Internal Audit had not performed any reviews of DSS Finance during the past 10 years. Hope that helps.

_____

From: William F. James, Jr. [mailto:wjames@carolina.rr.com] Sent: Wed 7/1/2009 4:06 PM To: McGillicuddy, John; Jones, Harry L.; Leake, Vilma; mroberts@carolina.rr.com; HAROLD@ATTORNEYCOGDELL.COM; Daniel Murrey; kwbmontana@msn.com; gdunlap@bellsouth.net; Dumont Clarke; ncooksey@bellsouth.net; 'Ward Simmons' Cc: Paige, Janice; Lancaster, Michelle; Shields, Bobbie; Spears, Cornita; Diorio, Dena R.; frkelly@charlotteobserver.com Subject: RE: County Manager relationship with Board of Commissioners

The problem with ëSingle Auditsí is that they are focused on program reviews not overall controls. While ësingle auditsí have their place, the fact that the feds, the state or IA were doing ësingle auditsí does not provide a valid reason for not reviewing the overall DSS control environment for the last decade and in particular the overall DSS Finance control environment regarding cash and checks.

In most ësingle audití letters is this statement (from the State of NCís Single Audit letter):

ëIn planning and performing our audit, we considered the State of North Carolinaís internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but NOT for the purpose of expressing an opinion on the effectiveness of the Stateís internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Stateís internal control over financial reportingí

ëOur consideration of internal control over financial reporting was for the limited purpose described in the preceding paragraph and WOULD NOT NECESSARILY IDENTIFY ALL THE DEFICIENCIES IN INTERNAL CONTROL OVER FINANCIAL REPORTING THAT MIGHT BE SIGNIFICANT DEFICIENCIES OR MATERIAL WEAKNESSES>í

The point being, IA or any group cannot use ësingle audití work as a reason for not doing the overall assessment of the risk environment over DSS Finance for 10 years. That is not to say they are making that claim but those that are not CPAís, who may be looking for ëproofí that something was done, may be tempted to use the ësingle audití to somehow prove that the County did their job when what they were doing could not under the GAAS or GAGAS standards be used for that ëproofí.

Either way- we (the ARC and the Commission) have a fiduciary duty to figure out who was in charge over DSS finance, when an inadequate control environment likely started, and who is responsible for not following proper accounting procedures.

Saying that ëI will take responsibilityí is hollow because we have to determine how long the control environment at DSS finance has been broken and what the cause was.

It is simplistic to assume a ësingle audití report (or bunch of reports) will satisfy the necessity of a full control environment review of DSS when the single audit opinions explicitly prohibit that leap.

Regards,

Commissioner Bill James (R, District 6)

Mecklenburg County Board of Commissioners

600 East Fourth Street, 11th Floor

Charlotte-Mecklenburg Government Center

Charlotte, North Carolina 28202

HTTP://billjames.org

Confidentiality Notice: E-mail correspondence to and from this address regarding public matters pertaining to Mecklenburg County business may be subject to the North Carolina Public Records law "NCGS Ch 132" and may be disclosed to third parties. This electronic mail transmission may contain information that is confidential, priviledged, or proprietary. If you are not the intended recipient, you are hereby notified that you are not authorized to read, print, retain, copy or disseminate this message, any part of it, or any attachments. If you have received this message in error, please delete the message and any attachments from your system without reading the content and notify me immediately of the inadvertent transmission. There is no intent on the part of the sender (me) to waive any priviledge that may attach to this communication. Thank you for your cooperation.

From: McGillicuddy, John [mailto:John.McGillicuddy@mecklenburgcountync.gov] Sent: Wednesday, July 01, 2009 1:35 PM To: James, Bill; Jones, Harry L.; Leake, Vilma; mroberts@carolina.rr.com; HAROLD@ATTORNEYCOGDELL.COM; Daniel Murrey; kwbmontana@msn.com; gdunlap@bellsouth.net; Dumont Clarke; ncooksey@bellsouth.net; Ward Simmons Cc: Paige, Janice; Lancaster, Michelle; Shields, Bobbie; Spears, Cornita; Diorio, Dena R.; frkelly@charlotteobserver.com Subject: RE: County Manager relationship with Board of Commissioners

Although there will be an opportunity for further discussion and clarification, the Internal Audit Director has provided the following to clarify the extent to which the Internal Audit Department has performed audit work within DSS.

As indicated by Dena in the audit review committee meeting, DSS Finance is reviewed annually by both Internal Audit and the external auditors during the Single Audit process. The Single Audit takes anywhere from 2 to 3 months and is geared towards programmatic expenditure of state and federal funds, those dollars comprising the bulk of DSS funding.

The reference in the email below pertains to the frequency of "core audits" conducted by the Internal Audit Department, which occur on a cycle determined by a risk assessment tool used by Internal Audit. This risk assessment tool and the frequency of core audits will be referenced as part of the Audit Review Committee's report at the July 7 Board meeting. Thanks.

John McGillicuddy

General Manager

Mecklenburg County

600 East Fourth Street

Charlotte, NC 28202

704-336-2661

John.McGillicuddy@MecklenburgCountyNC.gov

fax: 704-336-5887

_____

From: William F. James, Jr. [mailto:wjames@carolina.rr.com] Sent: Wednesday, July 01, 2009 10:31 AM To: Jones, Harry L.; Leake, Vilma; mroberts@carolina.rr.com; HAROLD@ATTORNEYCOGDELL.COM; Daniel Murrey; kwbmontana@msn.com; gdunlap@bellsouth.net; Dumont Clarke; ncooksey@bellsouth.net; 'Ward Simmons' Cc: Paige, Janice; McGillicuddy, John; Lancaster, Michelle; Shields, Bobbie; Spears, Cornita; Diorio, Dena R.; frkelly@charlotteobserver.com Subject: RE: County Manager relationship with Board of Commissioners

7-1-2009

Harry ñ

I have looked and thought about how this could not be your fault. I have considered that DSS finance (and overall DSS was missing top management). They were not missing you or other senior management personnel. My issue has to do with the likely length and depth of the lack of management control. Your comment in the Observer on the 28th of:

Overall, Jones said, DSS has been ìwell-managed,î especially in light of numerous changes in top management in recent years. But with ìan operation of that size it is difficult to be immune from problems,î he said. ìWe're going to address it and fix it. Hopefully, it won't be recurring.î

Under what possible scenario knowing what we know can you stated that DSS has been ëwell-managedí or to dismiss the lack of management controls based on ëan operation of this sizeí? There is no way you should be responsible for every personís actions working at the County. You are responsible directly or indirectly for the top ones at each department and for insuring that Departments follow GAAP and proper accounting controls. Your commentary in the Observer however sounds dismissive of the management and financial control weaknesses as though they are compensated by some global proclamation of ëwell-managedí.

We heard (after you left I think) that the issues at DSS Finance stretched back what could be 5 years.

When we asked why the answer essentially came back that the individual who was over DSS Finance (ëAmyí) was not really qualified for the job.

When we asked who was the last qualified person to run DSS finance, the answer came back that it was some guy who was so good 5 or more years ago that he was promoted at DSS to be Deputy Director of DSS AND head of finance. Then that guy was moved over to County Budget and then quit to take a different job in a different state.

From that point on staff were unable to outline at the ARC meeting who was in charge of DSS finance or who was responsible for insuring compliance.

Since County Management (you, etcÖ) made a decision to not require that DSS finance report to County Finance (Harry Weatherly and now Dena Dioro) we heard that no one knew what policies that these DSS finance individuals were following. That led to a lack of oversight by the social worker types at DSS and evidently, a lack of oversight by County Management.

That led to a discussion with Nita Spears about how she felt that DSS finance was doing a good job even though our External Auditors had issued a report to the Audit Review Committee indicating that as a result of their DSS Cash controls review that there was no certainty that DSSí financial numbers were correct or that fraud would be detected (see letter).

Ultimately, I believe that you and management have a responsibility to control the top folks in each department and insure that they are qualified. Based on the commentary, ëAmyí was not qualified though she was left in charge essentially while the position that was DSS finance but later ëdeputy directorí was filled by individuals who were not CPAís. Since I donít know ëAmyí or her background I canít assess that but I believe the ARC should examine that.

In addition, since DSS finance was operating as a separate department and did not report to County finance, none of the regular financial controls seemed to have been working. If they were in place on the books, they were not being followed. That raises the question of why? Who was determining that documentation was no longer required to disburse cash or issues a check?

Social workers who wanted cash (either a voucher, or a check, or ?) got it with approval of a social worker supervisor who ëexaminedí the documentation to insure it was adequate. That was then sent over to DSS Finance who was told to pay the check with only an approval (no documentation). The presumption was that DSS Finance held the documentation which we now know is untrue. Dena would issue the check but never received any documentation because they were not her employees. Frankly, FINANCE folks ëexamineí and ëdocumentí ñ social workers deal with people. Having DSS finance report to DSS is major control flaw.

While there are folks at DSS that I would like to interview about this (and was talking to other Audit Committee members about ), the central core question is that you as County Manager, allowed individuals to run a department that your staff in the meeting indicated were not competent to do so. They were unsure of when things went wrong but the ëguessí was about 5 years back. Realistically, allowing social workers (touchy feely types) to be issuing checks without some REAL finance person making sure the rules are followed BEFORE the cash exits the building is unacceptable.

This is not to say that you are the only one responsible for this. My guess is that various other folks within management that also did not do their jobs but like Harry Truman said, ëThe Buck Stops Hereí (at the top).

There are three central core questions that remain unanswered:

∑ One is a timeline of the DSS Finance Directors job going back about 8 years showing who was in the position, what their background and qualifications were and who was responsible day-to-day. I would like to have the Audit Review Committee interview these individuals (the ones still around) in private (just the non-management ARC folks) to determine what the issues were regarding ëAmyí and others. We were told that DSS finance kept telling folks at DSS Management about the problems but the social worker types would not act. If that is the case, we need to know if the real problem was not DSS finance but in fact DSS management over the years.

∑ Another is the process used at DSS finance to issue money to individuals (regardless of the program). Clearly it was alleged and stated repeatedly that the social worker types were in control and didnít think that ëdocumentationí was a high priority. This raises the question about why a separate department of finance that controls Ω the budget had no contact of a substantive nature with County Finance (Dena) and she had no over sight over them and no one reviewed what they were doing.

∑ The third item is that internal Audit has not darkened DSS financeís doors in over a decade. What sort of risk assessment rotation plan is that? As I said some 10 years ago when the ARC was formed at my suggestion, Internal Audit should report to both the ARC and to you but the ARC should sign off on Internal Auditís risk assessment plan to insure adequate coverage and should determine if any portions of the plan or ëspecial projectsí are delaying completion. I have asked Nita for a budget to do a faster rotation.

I am sure others have differing views.

Bill

CC: I have copied Ward Simmons on the Audit Review Committee as he is part of this discussion and will be part of any ARC vote to fix it.

PS. For John McG: I would like your memo regarding the ARCís work to reflect the above as well. I do not believe that the ARC voted to do this:

The Audit Review Committee reached four general conclusions as follows:

* The audits of DSS indicate insufficient internal controls, which is unacceptable and inconsistent with expectations for appropriate fiscal management of public funds. TRUE

* The audits of DSS indicate inconsistent and insufficient supervision of and use of internal controls, which is unacceptable and incongruent with expectations for appropriate fiscal management of public funds. TRUE

* The ARC determined that there was and has been a significant lack of Management control over DSS finance but we are unclear at the moment as to why this has occurred or how far back in time it occured. We plan additional investigations regarding this matter.

* Managementís responses to the audit findings are not appropriate and sufficient in strengthening internal controls and addressing inconsistent and insufficient supervision because they do not determine who at DSS was responsible for the inconsistent and insufficient supervision (lack of control environment) and because Management cannot determine how long the control environment has missing from DSS Finance.

* Additional steps should be taken by County and DSS management to further examine additional considerations and questions below.

Regarding IA ñ there is the issue of IA reporting to the ARC and having their work reviewed by the ARC.

Regards,

Commissioner Bill James (R, District 6)

Mecklenburg County Board of Commissioners

600 East Fourth Street, 11th Floor

Charlotte-Mecklenburg Government Center

Charlotte, North Carolina 28202

HTTP://billjames.org

Confidentiality Notice: E-mail correspondence to and from this address regarding public matters pertaining to Mecklenburg County business may be subject to the North Carolina Public Records law "NCGS Ch 132" and may be disclosed to third parties. This electronic mail transmission may contain information that is confidential, priviledged, or proprietary. If you are not the intended recipient, you are hereby notified that you are not authorized to read, print, retain, copy or disseminate this message, any part of it, or any attachments. If you have received this message in error, please delete the message and any attachments from your system without reading the content and notify me immediately of the inadvertent transmission. There is no intent on the part of the sender (me) to waive any priviledge that may attach to this communication. Thank you for your cooperation.

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Jones: I'll take blame for DSS accounting failures

County manager responds to commissioners' criticism of his leadership after thousands of dollars disappear from agency.

By Fred Clasen-Kelly frkelly@charlotteobserver.com

Posted: Wednesday, Jul. 01, 2009

Harry Jones

Mecklenburg County Manager Harry Jones took responsibility Tuesday for the accounting failures that led to the disappearance of untold thousands of dollars from the Department of Social Services.

Jones' comments came in response to criticism from county commissioners who said he should share blame for an embarrassment that has damaged public confidence in one of the county's largest agencies.

Officials have broadened an investigation of a DSS Christmas charity across the entire department. They cannot say how much money has vanished over the years. Financial audits found that the county could not account for $162,000 meant to buy gifts for poor children last year.

Tuesday, commissioners said the agency's accounting problems may stretch back as far as five years. Republican members also questioned Jones' oversight.

ìYou do have to ask what went wrong in leadership to allow this,î Commissioner Neil Cooksey said. ìCertainly, this will come up in the manager's evaluation.î

Jones, county manager since 2000, told the Observer his role demands that he ìexpect and accept responsibility.î

DSS spends more than $176 million annually and employs about 1,200. The agency runs a wide range of services for orphans, food stamp recipients, the disabled and others.

Accounting problems came to light this year when Director Mary Wilson said she learned of unusual spending patterns in programs for poor families and foster children.

Since then, county officials have asked Charlotte-Mecklenburg police to help investigate. They also suspended two workers suspected of taking $110,000 from the Giving Tree program, which solicits money to buy the holiday gifts.

One of the suspended workers has been cleared of wrongdoing and reinstated, while the other is on medical leave. No charges have been filed.

Chairwoman Jennifer Roberts said Tuesday that the commissioners would hear recommendations next week on their next step.

Commissioner Bill James said the county should inspect records dating back to 2004.

ìThere was no management control,î he said.

James and Karen Bentley, both Republicans, said Jones is responsible for DSS operating properly. Democrats, who hold a 6-3 majority, agreed. But they said most of the blame lies with DSS managers.

They said it is unrealistic to make Jones accountable for the actions of each of the county's nearly 5,000 employees.

ìDo we hold (Bank of America Chief Executive Officer) Ken Lewis accountable when a teller takes money from a till?î Dan Murrey asked.

Jones, who makes $215,655 a year, is a fixture in local government. Before commissioners hired him for their top post, he worked for nine years as assistant county manager. He also spent three years as the community development director for the city of Charlotte.

He said he used ìstrong and profaneî language when he learned of the DSS findings.

Jones said periodic state and federal audits of individual programs within the agency did not find major problems.

ìIf there are commissioners who want to place the blame on me, I'll take it,î he said.

From: Jones, Harry L. [mailto:Harry.Jones@mecklenburgcountync.gov] Sent: Wednesday, July 01, 2009 6:26 AM To: Leake, Vilma; mroberts@carolina.rr.com; HAROLD@ATTORNEYCOGDELL.COM; Daniel Murrey; kwbmontana@msn.com; gdunlap@bellsouth.net; DUMONTCLARKE@MVALAW.COM; ncooksey@bellsouth.net; James, Bill Cc: Paige, Janice; McGillicuddy, John; Lancaster, Michelle; Shields, Bobbie Subject: County Manager relationship with Board of Commissioners

To all:

Yesterday, I was surprised to learn from a reporter concerns expressed by some of you, to him, about my leadership with respect to the DSS issues we are currently addressing. I do not want those concerns to fester between now and my performance evaluation. So, I have asked the Clerk to place a "Personnel Matter" agenda item for next Tuesday's board meeting so that we can discuss whatever concerns any of you might have. Thanks.

From: Spears, Cornita Sent: Wednesday, July 01, 2009 6:16 PM To: McGillicuddy, John Cc: Waddell, Christopher Subject: FW: County Manager relationship with Board of Commissioners

Commissioner James is correct. While the scope of our work for DSS has been control assessments and testing performed during the annual single audits and special projects performed at management's request, Internal Audit is not utilizing those as its rationale for not having performed an overall risk assessment. As indicated amongst the e-mails below, our risk assessment tool and audit frequency is amongst the information that was requested by the Audit Review Committee for presentation to the BOCC. The purpose of my e-mail was simply to provide clarification to Commissioner James' statement that Internal Audit had not performed any reviews of DSS Finance during the past 10 years. Hope that helps.

_____

From: William F. James, Jr. [mailto:wjames@carolina.rr.com] Sent: Wed 7/1/2009 4:06 PM To: McGillicuddy, John; Jones, Harry L.; Leake, Vilma; mroberts@carolina.rr.com; HAROLD@ATTORNEYCOGDELL.COM; Daniel Murrey; kwbmontana@msn.com; gdunlap@bellsouth.net; Dumont Clarke; ncooksey@bellsouth.net; 'Ward Simmons' Cc: Paige, Janice; Lancaster, Michelle; Shields, Bobbie; Spears, Cornita; Diorio, Dena R.; frkelly@charlotteobserver.com Subject: RE: County Manager relationship with Board of Commissioners

The problem with ëSingle Auditsí is that they are focused on program reviews not overall controls. While ësingle auditsí have their place, the fact that the feds, the state or IA were doing ësingle auditsí does not provide a valid reason for not reviewing the overall DSS control environment for the last decade and in particular the overall DSS Finance control environment regarding cash and checks.

In most ësingle audití letters is this statement (from the State of NCís Single Audit letter):

ëIn planning and performing our audit, we considered the State of North Carolinaís internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but NOT for the purpose of expressing an opinion on the effectiveness of the Stateís internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Stateís internal control over financial reportingí

ëOur consideration of internal control over financial reporting was for the limited purpose described in the preceding paragraph and WOULD NOT NECESSARILY IDENTIFY ALL THE DEFICIENCIES IN INTERNAL CONTROL OVER FINANCIAL REPORTING THAT MIGHT BE SIGNIFICANT DEFICIENCIES OR MATERIAL WEAKNESSES>í

The point being, IA or any group cannot use ësingle audití work as a reason for not doing the overall assessment of the risk environment over DSS Finance for 10 years. That is not to say they are making that claim but those that are not CPAís, who may be looking for ëproofí that something was done, may be tempted to use the ësingle audití to somehow prove that the County did their job when what they were doing could not under the GAAS or GAGAS standards be used for that ëproofí.

Either way- we (the ARC and the Commission) have a fiduciary duty to figure out who was in charge over DSS finance, when an inadequate control environment likely started, and who is responsible for not following proper accounting procedures.

Saying that ëI will take responsibilityí is hollow because we have to determine how long the control environment at DSS finance has been broken and what the cause was.

It is simplistic to assume a ësingle audití report (or bunch of reports) will satisfy the necessity of a full control environment review of DSS when the single audit opinions explicitly prohibit that leap.

Regards,

Commissioner Bill James (R, District 6)

Mecklenburg County Board of Commissioners

600 East Fourth Street, 11th Floor

Charlotte-Mecklenburg Government Center

Charlotte, North Carolina 28202

HTTP://billjames.org

Confidentiality Notice: E-mail correspondence to and from this address regarding public matters pertaining to Mecklenburg County business may be subject to the North Carolina Public Records law "NCGS Ch 132" and may be disclosed to third parties. This electronic mail transmission may contain information that is confidential, priviledged, or proprietary. If you are not the intended recipient, you are hereby notified that you are not authorized to read, print, retain, copy or disseminate this message, any part of it, or any attachments. If you have received this message in error, please delete the message and any attachments from your system without reading the content and notify me immediately of the inadvertent transmission. There is no intent on the part of the sender (me) to waive any priviledge that may attach to this communication. Thank you for your cooperation.

From: McGillicuddy, John [mailto:John.McGillicuddy@mecklenburgcountync.gov] Sent: Wednesday, July 01, 2009 1:35 PM To: James, Bill; Jones, Harry L.; Leake, Vilma; mroberts@carolina.rr.com; HAROLD@ATTORNEYCOGDELL.COM; Daniel Murrey; kwbmontana@msn.com; gdunlap@bellsouth.net; Dumont Clarke; ncooksey@bellsouth.net; Ward Simmons Cc: Paige, Janice; Lancaster, Michelle; Shields, Bobbie; Spears, Cornita; Diorio, Dena R.; frkelly@charlotteobserver.com Subject: RE: County Manager relationship with Board of Commissioners

Although there will be an opportunity for further discussion and clarification, the Internal Audit Director has provided the following to clarify the extent to which the Internal Audit Department has performed audit work within DSS.

As indicated by Dena in the audit review committee meeting, DSS Finance is reviewed annually by both Internal Audit and the external auditors during the Single Audit process. The Single Audit takes anywhere from 2 to 3 months and is geared towards programmatic expenditure of state and federal funds, those dollars comprising the bulk of DSS funding.

The reference in the email below pertains to the frequency of "core audits" conducted by the Internal Audit Department, which occur on a cycle determined by a risk assessment tool used by Internal Audit. This risk assessment tool and the frequency of core audits will be referenced as part of the Audit Review Committee's report at the July 7 Board meeting. Thanks.

John McGillicuddy

General Manager

Mecklenburg County

600 East Fourth Street

Charlotte, NC 28202

704-336-2661

John.McGillicuddy@MecklenburgCountyNC.gov

fax: 704-336-5887

_____

From: William F. James, Jr. [mailto:wjames@carolina.rr.com] Sent: Wednesday, July 01, 2009 10:31 AM To: Jones, Harry L.; Leake, Vilma; mroberts@carolina.rr.com; HAROLD@ATTORNEYCOGDELL.COM; Daniel Murrey; kwbmontana@msn.com; gdunlap@bellsouth.net; Dumont Clarke; ncooksey@bellsouth.net; 'Ward Simmons' Cc: Paige, Janice; McGillicuddy, John; Lancaster, Michelle; Shields, Bobbie; Spears, Cornita; Diorio, Dena R.; frkelly@charlotteobserver.com Subject: RE: County Manager relationship with Board of Commissioners

7-1-2009

Harry ñ

I have looked and thought about how this could not be your fault. I have considered that DSS finance (and overall DSS was missing top management). They were not missing you or other senior management personnel. My issue has to do with the likely length and depth of the lack of management control. Your comment in the Observer on the 28th of:

Overall, Jones said, DSS has been ìwell-managed,î especially in light of numerous changes in top management in recent years. But with ìan operation of that size it is difficult to be immune from problems,î he said. ìWe're going to address it and fix it. Hopefully, it won't be recurring.î

Under what possible scenario knowing what we know can you stated that DSS has been ëwell-managedí or to dismiss the lack of management controls based on ëan operation of this sizeí? There is no way you should be responsible for every personís actions working at the County. You are responsible directly or indirectly for the top ones at each department and for insuring that Departments follow GAAP and proper accounting controls. Your commentary in the Observer however sounds dismissive of the management and financial control weaknesses as though they are compensated by some global proclamation of ëwell-managedí.

We heard (after you left I think) that the issues at DSS Finance stretched back what could be 5 years.

When we asked why the answer essentially came back that the individual who was over DSS Finance (ëAmyí) was not really qualified for the job.

When we asked who was the last qualified person to run DSS finance, the answer came back that it was some guy who was so good 5 or more years ago that he was promoted at DSS to be Deputy Director of DSS AND head of finance. Then that guy was moved over to County Budget and then quit to take a different job in a different state.

From that point on staff were unable to outline at the ARC meeting who was in charge of DSS finance or who was responsible for insuring compliance.

Since County Management (you, etcÖ) made a decision to not require that DSS finance report to County Finance (Harry Weatherly and now Dena Dioro) we heard that no one knew what policies that these DSS finance individuals were following. That led to a lack of oversight by the social worker types at DSS and evidently, a lack of oversight by County Management.

That led to a discussion with Nita Spears about how she felt that DSS finance was doing a good job even though our External Auditors had issued a report to the Audit Review Committee indicating that as a result of their DSS Cash controls review that there was no certainty that DSSí financial numbers were correct or that fraud would be detected (see letter).

Ultimately, I believe that you and management have a responsibility to control the top folks in each department and insure that they are qualified. Based on the commentary, ëAmyí was not qualified though she was left in charge essentially while the position that was DSS finance but later ëdeputy directorí was filled by individuals who were not CPAís. Since I donít know ëAmyí or her background I canít assess that but I believe the ARC should examine that.

In addition, since DSS finance was operating as a separate department and did not report to County finance, none of the regular financial controls seemed to have been working. If they were in place on the books, they were not being followed. That raises the question of why? Who was determining that documentation was no longer required to disburse cash or issues a check?

Social workers who wanted cash (either a voucher, or a check, or ?) got it with approval of a social worker supervisor who ëexaminedí the documentation to insure it was adequate. That was then sent over to DSS Finance who was told to pay the check with only an approval (no documentation). The presumption was that DSS Finance held the documentation which we now know is untrue. Dena would issue the check but never received any documentation because they were not her employees. Frankly, FINANCE folks ëexamineí and ëdocumentí ñ social workers deal with people. Having DSS finance report to DSS is major control flaw.

While there are folks at DSS that I would like to interview about this (and was talking to other Audit Committee members about ), the central core question is that you as County Manager, allowed individuals to run a department that your staff in the meeting indicated were not competent to do so. They were unsure of when things went wrong but the ëguessí was about 5 years back. Realistically, allowing social workers (touchy feely types) to be issuing checks without some REAL finance person making sure the rules are followed BEFORE the cash exits the building is unacceptable.

This is not to say that you are the only one responsible for this. My guess is that various other folks within management that also did not do their jobs but like Harry Truman said, ëThe Buck Stops Hereí (at the top).

There are three central core questions that remain unanswered:

∑ One is a timeline of the DSS Finance Directors job going back about 8 years showing who was in the position, what their background and qualifications were and who was responsible day-to-day. I would like to have the Audit Review Committee interview these individuals (the ones still around) in private (just the non-management ARC folks) to determine what the issues were regarding ëAmyí and others. We were told that DSS finance kept telling folks at DSS Management about the problems but the social worker types would not act. If that is the case, we need to know if the real problem was not DSS finance but in fact DSS management over the years.

∑ Another is the process used at DSS finance to issue money to individuals (regardless of the program). Clearly it was alleged and stated repeatedly that the social worker types were in control and didnít think that ëdocumentationí was a high priority. This raises the question about why a separate department of finance that controls Ω the budget had no contact of a substantive nature with County Finance (Dena) and she had no over sight over them and no one reviewed what they were doing.

∑ The third item is that internal Audit has not darkened DSS financeís doors in over a decade. What sort of risk assessment rotation plan is that? As I said some 10 years ago when the ARC was formed at my suggestion, Internal Audit should report to both the ARC and to you but the ARC should sign off on Internal Auditís risk assessment plan to insure adequate coverage and should determine if any portions of the plan or ëspecial projectsí are delaying completion. I have asked Nita for a budget to do a faster rotation.

I am sure others have differing views.

Bill

CC: I have copied Ward Simmons on the Audit Review Committee as he is part of this discussion and will be part of any ARC vote to fix it.

PS. For John McG: I would like your memo regarding the ARCís work to reflect the above as well. I do not believe that the ARC voted to do this:

The Audit Review Committee reached four general conclusions as follows:

* The audits of DSS indicate insufficient internal controls, which is unacceptable and inconsistent with expectations for appropriate fiscal management of public funds. TRUE

* The audits of DSS indicate inconsistent and insufficient supervision of and use of internal controls, which is unacceptable and incongruent with expectations for appropriate fiscal management of public funds. TRUE

* The ARC determined that there was and has been a significant lack of Management control over DSS finance but we are unclear at the moment as to why this has occurred or how far back in time it occured. We plan additional investigations regarding this matter.

* Managementís responses to the audit findings are not appropriate and sufficient in strengthening internal controls and addressing inconsistent and insufficient supervision because they do not determine who at DSS was responsible for the inconsistent and insufficient supervision (lack of control environment) and because Management cannot determine how long the control environment has missing from DSS Finance.

* Additional steps should be taken by County and DSS management to further examine additional considerations and questions below.

Regarding IA ñ there is the issue of IA reporting to the ARC and having their work reviewed by the ARC.

Regards,

Commissioner Bill James (R, District 6)

Mecklenburg County Board of Commissioners

600 East Fourth Street, 11th Floor

Charlotte-Mecklenburg Government Center

Charlotte, North Carolina 28202

HTTP://billjames.org

Confidentiality Notice: E-mail correspondence to and from this address regarding public matters pertaining to Mecklenburg County business may be subject to the North Carolina Public Records law "NCGS Ch 132" and may be disclosed to third parties. This electronic mail transmission may contain information that is confidential, priviledged, or proprietary. If you are not the intended recipient, you are hereby notified that you are not authorized to read, print, retain, copy or disseminate this message, any part of it, or any attachments. If you have received this message in error, please delete the message and any attachments from your system without reading the content and notify me immediately of the inadvertent transmission. There is no intent on the part of the sender (me) to waive any priviledge that may attach to this communication. Thank you for your cooperation.

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Jones: I'll take blame for DSS accounting failures

County manager responds to commissioners' criticism of his leadership after thousands of dollars disappear from agency.

By Fred Clasen-Kelly frkelly@charlotteobserver.com

Posted: Wednesday, Jul. 01, 2009

Harry Jones

Mecklenburg County Manager Harry Jones took responsibility Tuesday for the accounting failures that led to the disappearance of untold thousands of dollars from the Department of Social Services.

Jones' comments came in response to criticism from county commissioners who said he should share blame for an embarrassment that has damaged public confidence in one of the county's largest agencies.

Officials have broadened an investigation of a DSS Christmas charity across the entire department. They cannot say how much money has vanished over the years. Financial audits found that the county could not account for $162,000 meant to buy gifts for poor children last year.

Tuesday, commissioners said the agency's accounting problems may stretch back as far as five years. Republican members also questioned Jones' oversight.

ìYou do have to ask what went wrong in leadership to allow this,î Commissioner Neil Cooksey said. ìCertainly, this will come up in the manager's evaluation.î

Jones, county manager since 2000, told the Observer his role demands that he ìexpect and accept responsibility.î

DSS spends more than $176 million annually and employs about 1,200. The agency runs a wide range of services for orphans, food stamp recipients, the disabled and others.

Accounting problems came to light this year when Director Mary Wilson said she learned of unusual spending patterns in programs for poor families and foster children.

Since then, county officials have asked Charlotte-Mecklenburg police to help investigate. They also suspended two workers suspected of taking $110,000 from the Giving Tree program, which solicits money to buy the holiday gifts.

One of the suspended workers has been cleared of wrongdoing and reinstated, while the other is on medical leave. No charges have been filed.

Chairwoman Jennifer Roberts said Tuesday that the commissioners would hear recommendations next week on their next step.

Commissioner Bill James said the county should inspect records dating back to 2004.

ìThere was no management control,î he said.

James and Karen Bentley, both Republicans, said Jones is responsible for DSS operating properly. Democrats, who hold a 6-3 majority, agreed. But they said most of the blame lies with DSS managers.

They said it is unrealistic to make Jones accountable for the actions of each of the county's nearly 5,000 employees.

ìDo we hold (Bank of America Chief Executive Officer) Ken Lewis accountable when a teller takes money from a till?î Dan Murrey asked.

Jones, who makes $215,655 a year, is a fixture in local government. Before commissioners hired him for their top post, he worked for nine years as assistant county manager. He also spent three years as the community development director for the city of Charlotte.

He said he used ìstrong and profaneî language when he learned of the DSS findings.

Jones said periodic state and federal audits of individual programs within the agency did not find major problems.

ìIf there are commissioners who want to place the blame on me, I'll take it,î he said.

From: Jones, Harry L. [mailto:Harry.Jones@mecklenburgcountync.gov] Sent: Wednesday, July 01, 2009 6:26 AM To: Leake, Vilma; mroberts@carolina.rr.com; HAROLD@ATTORNEYCOGDELL.COM; Daniel Murrey; kwbmontana@msn.com; gdunlap@bellsouth.net; DUMONTCLARKE@MVALAW.COM; ncooksey@bellsouth.net; James, Bill Cc: Paige, Janice; McGillicuddy, John; Lancaster, Michelle; Shields, Bobbie Subject: County Manager relationship with Board of Commissioners

To all:

Yesterday, I was surprised to learn from a reporter concerns expressed by some of you, to him, about my leadership with respect to the DSS issues we are currently addressing. I do not want those concerns to fester between now and my performance evaluation. So, I have asked the Clerk to place a "Personnel Matter" agenda item for next Tuesday's board meeting so that we can discuss whatever concerns any of you might have. Thanks.

From: William F. James, Jr. [wjames@carolina.rr.com] Sent: Wednesday, July 01, 2009 4:07 PM To: McGillicuddy, John; Jones, Harry L.; Leake, Vilma; mroberts@carolina.rr.com; HAROLD@ATTORNEYCOGDELL.COM; Daniel Murrey; kwbmontana@msn.com; gdunlap@bellsouth.net; Dumont Clarke; ncooksey@bellsouth.net; 'Ward Simmons' Cc: Paige, Janice; Lancaster, Michelle; Shields, Bobbie; Spears, Cornita; Diorio, Dena R.; frkelly@charlotteobserver.com Subject: RE: County Manager relationship with Board of Commissioners

The problem with ëSingle Auditsí is that they are focused on program reviews not overall controls. While ësingle auditsí have their place, the fact that the feds, the state or IA were doing ësingle auditsí does not provide a valid reason for not reviewing the overall DSS control environment for the last decade and in particular the overall DSS Finance control environment regarding cash and checks.

In most ësingle audití letters is this statement (from the State of NCís Single Audit letter):

ëIn planning and performing our audit, we considered the State of North Carolinaís internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but NOT for the purpose of expressing an opinion on the effectiveness of the Stateís internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Stateís internal control over financial reportingí

ëOur consideration of internal control over financial reporting was for the limited purpose described in the preceding paragraph and WOULD NOT NECESSARILY IDENTIFY ALL THE DEFICIENCIES IN INTERNAL CONTROL OVER FINANCIAL REPORTING THAT MIGHT BE SIGNIFICANT DEFICIENCIES OR MATERIAL WEAKNESSES>í

The point being, IA or any group cannot use ësingle audití work as a reason for not doing the overall assessment of the risk environment over DSS Finance for 10 years. That is not to say they are making that claim but those that are not CPAís, who may be looking for ëproofí that something was done, may be tempted to use the ësingle audití to somehow prove that the County did their job when what they were doing could not under the GAAS or GAGAS standards be used for that ëproofí.

Either way- we (the ARC and the Commission) have a fiduciary duty to figure out who was in charge over DSS finance, when an inadequate control environment likely started, and who is responsible for not following proper accounting procedures.

Saying that ëI will take responsibilityí is hollow because we have to determine how long the control environment at DSS finance has been broken and what the cause was.

It is simplistic to assume a ësingle audití report (or bunch of reports) will satisfy the necessity of a full control environment review of DSS when the single audit opinions explicitly prohibit that leap.

Regards,

Commissioner Bill James (R, District 6)

Mecklenburg County Board of Commissioners

600 East Fourth Street, 11th Floor

Charlotte-Mecklenburg Government Center

Charlotte, North Carolina 28202

HTTP://billjames.org

Confidentiality Notice: E-mail correspondence to and from this address regarding public matters pertaining to Mecklenburg County business may be subject to the North Carolina Public Records law "NCGS Ch 132" and may be disclosed to third parties. This electronic mail transmission may contain information that is confidential, priviledged, or proprietary. If you are not the intended recipient, you are hereby notified that you are not authorized to read, print, retain, copy or disseminate this message, any part of it, or any attachments. If you have received this message in error, please delete the message and any attachments from your system without reading the content and notify me immediately of the inadvertent transmission. There is no intent on the part of the sender (me) to waive any priviledge that may attach to this communication. Thank you for your cooperation.

From: McGillicuddy, John [mailto:John.McGillicuddy@mecklenburgcountync.gov] Sent: Wednesday, July 01, 2009 1:35 PM To: James, Bill; Jones, Harry L.; Leake, Vilma; mroberts@carolina.rr.com; HAROLD@ATTORNEYCOGDELL.COM; Daniel Murrey; kwbmontana@msn.com; gdunlap@bellsouth.net; Dumont Clarke; ncooksey@bellsouth.net; Ward Simmons Cc: Paige, Janice; Lancaster, Michelle; Shields, Bobbie; Spears, Cornita; Diorio, Dena R.; frkelly@charlotteobserver.com Subject: RE: County Manager relationship with Board of Commissioners

Although there will be an opportunity for further discussion and clarification, the Internal Audit Director has provided the following to clarify the extent to which the Internal Audit Department has performed audit work within DSS.

As indicated by Dena in the audit review committee meeting, DSS Finance is reviewed annually by both Internal Audit and the external auditors during the Single Audit process. The Single Audit takes anywhere from 2 to 3 months and is geared towards programmatic expenditure of state and federal funds, those dollars comprising the bulk of DSS funding.

The reference in the email below pertains to the frequency of "core audits" conducted by the Internal Audit Department, which occur on a cycle determined by a risk assessment tool used by Internal Audit. This risk assessment tool and the frequency of core audits will be referenced as part of the Audit Review Committee's report at the July 7 Board meeting. Thanks.

John McGillicuddy

General Manager

Mecklenburg County

600 East Fourth Street

Charlotte, NC 28202

704-336-2661

John.McGillicuddy@MecklenburgCountyNC.gov

fax: 704-336-5887

_____

From: William F. James, Jr. [mailto:wjames@carolina.rr.com] Sent: Wednesday, July 01, 2009 10:31 AM To: Jones, Harry L.; Leake, Vilma; mroberts@carolina.rr.com; HAROLD@ATTORNEYCOGDELL.COM; Daniel Murrey; kwbmontana@msn.com; gdunlap@bellsouth.net; Dumont Clarke; ncooksey@bellsouth.net; 'Ward Simmons' Cc: Paige, Janice; McGillicuddy, John; Lancaster, Michelle; Shields, Bobbie; Spears, Cornita; Diorio, Dena R.; frkelly@charlotteobserver.com Subject: RE: County Manager relationship with Board of Commissioners

7-1-2009

Harry ñ

I have looked and thought about how this could not be your fault. I have considered that DSS finance (and overall DSS was missing top management). They were not missing you or other senior management personnel. My issue has to do with the likely length and depth of the lack of management control. Your comment in the Observer on the 28th of:

Overall, Jones said, DSS has been ìwell-managed,î especially in light of numerous changes in top management in recent years. But with ìan operation of that size it is difficult to be immune from problems,î he said. ìWe're going to address it and fix it. Hopefully, it won't be recurring.î

Under what possible scenario knowing what we know can you stated that DSS has been ëwell-managedí or to dismiss the lack of management controls based on ëan operation of this sizeí? There is no way you should be responsible for every personís actions working at the County. You are responsible directly or indirectly for the top ones at each department and for insuring that Departments follow GAAP and proper accounting controls. Your commentary in the Observer however sounds dismissive of the management and financial control weaknesses as though they are compensated by some global proclamation of ëwell-managedí.

We heard (after you left I think) that the issues at DSS Finance stretched back what could be 5 years.

When we asked why the answer essentially came back that the individual who was over DSS Finance (ëAmyí) was not really qualified for the job.

When we asked who was the last qualified person to run DSS finance, the answer came back that it was some guy who was so good 5 or more years ago that he was promoted at DSS to be Deputy Director of DSS AND head of finance. Then that guy was moved over to County Budget and then quit to take a different job in a different state.

From that point on staff were unable to outline at the ARC meeting who was in charge of DSS finance or who was responsible for insuring compliance.

Since County Management (you, etcÖ) made a decision to not require that DSS finance report to County Finance (Harry Weatherly and now Dena Dioro) we heard that no one knew what policies that these DSS finance individuals were following. That led to a lack of oversight by the social worker types at DSS and evidently, a lack of oversight by County Management.

That led to a discussion with Nita Spears about how she felt that DSS finance was doing a good job even though our External Auditors had issued a report to the Audit Review Committee indicating that as a result of their DSS Cash controls review that there was no certainty that DSSí financial numbers were correct or that fraud would be detected (see letter).

Ultimately, I believe that you and management have a responsibility to control the top folks in each department and insure that they are qualified. Based on the commentary, ëAmyí was not qualified though she was left in charge essentially while the position that was DSS finance but later ëdeputy directorí was filled by individuals who were not CPAís. Since I donít know ëAmyí or her background I canít assess that but I believe the ARC should examine that.

In addition, since DSS finance was operating as a separate department and did not report to County finance, none of the regular financial controls seemed to have been working. If they were in place on the books, they were not being followed. That raises the question of why? Who was determining that documentation was no longer required to disburse cash or issues a check?

Social workers who wanted cash (either a voucher, or a check, or ?) got it with approval of a social worker supervisor who ëexaminedí the documentation to insure it was adequate. That was then sent over to DSS Finance who was told to pay the check with only an approval (no documentation). The presumption was that DSS Finance held the documentation which we now know is untrue. Dena would issue the check but never received any documentation because they were not her employees. Frankly, FINANCE folks ëexamineí and ëdocumentí ñ social workers deal with people. Having DSS finance report to DSS is major control flaw.

While there are folks at DSS that I would like to interview about this (and was talking to other Audit Committee members about ), the central core question is that you as County Manager, allowed individuals to run a department that your staff in the meeting indicated were not competent to do so. They were unsure of when things went wrong but the ëguessí was about 5 years back. Realistically, allowing social workers (touchy feely types) to be issuing checks without some REAL finance person making sure the rules are followed BEFORE the cash exits the building is unacceptable.

This is not to say that you are the only one responsible for this. My guess is that various other folks within management that also did not do their jobs but like Harry Truman said, ëThe Buck Stops Hereí (at the top).

There are three central core questions that remain unanswered:

∑ One is a timeline of the DSS Finance Directors job going back about 8 years showing who was in the position, what their background and qualifications were and who was responsible day-to-day. I would like to have the Audit Review Committee interview these individuals (the ones still around) in private (just the non-management ARC folks) to determine what the issues were regarding ëAmyí and others. We were told that DSS finance kept telling folks at DSS Management about the problems but the social worker types would not act. If that is the case, we need to know if the real problem was not DSS finance but in fact DSS management over the years.

∑ Another is the process used at DSS finance to issue money to individuals (regardless of the program). Clearly it was alleged and stated repeatedly that the social worker types were in control and didnít think that ëdocumentationí was a high priority. This raises the question about why a separate department of finance that controls Ω the budget had no contact of a substantive nature with County Finance (Dena) and she had no over sight over them and no one reviewed what they were doing.

∑ The third item is that internal Audit has not darkened DSS financeís doors in over a decade. What sort of risk assessment rotation plan is that? As I said some 10 years ago when the ARC was formed at my suggestion, Internal Audit should report to both the ARC and to you but the ARC should sign off on Internal Auditís risk assessment plan to insure adequate coverage and should determine if any portions of the plan or ëspecial projectsí are delaying completion. I have asked Nita for a budget to do a faster rotation.

I am sure others have differing views.

Bill

CC: I have copied Ward Simmons on the Audit Review Committee as he is part of this discussion and will be part of any ARC vote to fix it.

PS. For John McG: I would like your memo regarding the ARCís work to reflect the above as well. I do not believe that the ARC voted to do this:

The Audit Review Committee reached four general conclusions as follows:

* The audits of DSS indicate insufficient internal controls, which is unacceptable and inconsistent with expectations for appropriate fiscal management of public funds. TRUE * The audits of DSS indicate inconsistent and insufficient supervision of and use of internal controls, which is unacceptable and incongruent with expectations for appropriate fiscal management of public funds. TRUE * The ARC determined that there was and has been a significant lack of Management control over DSS finance but we are unclear at the moment as to why this has occurred or how far back in time it occured. We plan additional investigations regarding this matter. * Managementís responses to the audit findings are not appropriate and sufficient in strengthening internal controls and addressing inconsistent and insufficient supervision because they do not determine who at DSS was responsible for the inconsistent and insufficient supervision (lack of control environment) and because Management cannot determine how long the control environment has missing from DSS Finance. * Additional steps should be taken by County and DSS management to further examine additional considerations and questions below.

Regarding IA ñ there is the issue of IA reporting to the ARC and having their work reviewed by the ARC.

Regards,

Commissioner Bill James (R, District 6)

Mecklenburg County Board of Commissioners

600 East Fourth Street, 11th Floor

Charlotte-Mecklenburg Government Center

Charlotte, North Carolina 28202

HTTP://billjames.org

Confidentiality Notice: E-mail correspondence to and from this address regarding public matters pertaining to Mecklenburg County business may be subject to the North Carolina Public Records law "NCGS Ch 132" and may be disclosed to third parties. This electronic mail transmission may contain information that is confidential, priviledged, or proprietary. If you are not the intended recipient, you are hereby notified that you are not authorized to read, print, retain, copy or disseminate this message, any part of it, or any attachments. If you have received this message in error, please delete the message and any attachments from your system without reading the content and notify me immediately of the inadvertent transmission. There is no intent on the part of the sender (me) to waive any priviledge that may attach to this communication. Thank you for your cooperation.

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Jones: I'll take blame for DSS accounting failures

County manager responds to commissioners' criticism of his leadership after thousands of dollars disappear from agency.

By Fred Clasen-Kelly frkelly@charlotteobserver.com

Posted: Wednesday, Jul. 01, 2009

Harry Jones

Mecklenburg County Manager Harry Jones took responsibility Tuesday for the accounting failures that led to the disappearance of untold thousands of dollars from the Department of Social Services.

Jones' comments came in response to criticism from county commissioners who said he should share blame for an embarrassment that has damaged public confidence in one of the county's largest agencies.

Officials have broadened an investigation of a DSS Christmas charity across the entire department. They cannot say how much money has vanished over the years. Financial audits found that the county could not account for $162,000 meant to buy gifts for poor children last year.

Tuesday, commissioners said the agency's accounting problems may stretch back as far as five years. Republican members also questioned Jones' oversight.

ìYou do have to ask what went wrong in leadership to allow this,î Commissioner Neil Cooksey said. ìCertainly, this will come up in the manager's evaluation.î

Jones, county manager since 2000, told the Observer his role demands that he ìexpect and accept responsibility.î

DSS spends more than $176 million annually and employs about 1,200. The agency runs a wide range of services for orphans, food stamp recipients, the disabled and others.

Accounting problems came to light this year when Director Mary Wilson said she learned of unusual spending patterns in programs for poor families and foster children.

Since then, county officials have asked Charlotte-Mecklenburg police to help investigate. They also suspended two workers suspected of taking $110,000 from the Giving Tree program, which solicits money to buy the holiday gifts.

One of the suspended workers has been cleared of wrongdoing and reinstated, while the other is on medical leave. No charges have been filed.

Chairwoman Jennifer Roberts said Tuesday that the commissioners would hear recommendations next week on their next step.

Commissioner Bill James said the county should inspect records dating back to 2004.

ìThere was no management control,î he said.

James and Karen Bentley, both Republicans, said Jones is responsible for DSS operating properly. Democrats, who hold a 6-3 majority, agreed. But they said most of the blame lies with DSS managers.

They said it is unrealistic to make Jones accountable for the actions of each of the county's nearly 5,000 employees.

ìDo we hold (Bank of America Chief Executive Officer) Ken Lewis accountable when a teller takes money from a till?î Dan Murrey asked.

Jones, who makes $215,655 a year, is a fixture in local government. Before commissioners hired him for their top post, he worked for nine years as assistant county manager. He also spent three years as the community development director for the city of Charlotte.

He said he used ìstrong and profaneî language when he learned of the DSS findings.

Jones said periodic state and federal audits of individual programs within the agency did not find major problems.

ìIf there are commissioners who want to place the blame on me, I'll take it,î he said.

From: Jones, Harry L. [mailto:Harry.Jones@mecklenburgcountync.gov] Sent: Wednesday, July 01, 2009 6:26 AM To: Leake, Vilma; mroberts@carolina.rr.com; HAROLD@ATTORNEYCOGDELL.COM; Daniel Murrey; kwbmontana@msn.com; gdunlap@bellsouth.net; DUMONTCLARKE@MVALAW.COM; ncooksey@bellsouth.net; James, Bill Cc: Paige, Janice; McGillicuddy, John; Lancaster, Michelle; Shields, Bobbie Subject: County Manager relationship with Board of Commissioners

To all:

Yesterday, I was surprised to learn from a reporter concerns expressed by some of you, to him, about my leadership with respect to the DSS issues we are currently addressing. I do not want those concerns to fester between now and my performance evaluation. So, I have asked the Clerk to place a "Personnel Matter" agenda item for next Tuesday's board meeting so that we can discuss whatever concerns any of you might have. Thanks.

From: McGillicuddy, John Sent: Wednesday, July 01, 2009 1:35 PM To: James, Bill; Jones, Harry L.; Leake, Vilma; mroberts@carolina.rr.com; HAROLD@ATTORNEYCOGDELL.COM; Daniel Murrey; kwbmontana@msn.com; gdunlap@bellsouth.net; Dumont Clarke; ncooksey@bellsouth.net; Ward Simmons Cc: Paige, Janice; Lancaster, Michelle; Shields, Bobbie; Spears, Cornita; Diorio, Dena R.; frkelly@charlotteobserver.com Subject: RE: County Manager relationship with Board of Commissioners

Although there will be an opportunity for further discussion and clarification, the Internal Audit Director has provided the following to clarify the extent to which the Internal Audit Department has performed audit work within DSS. As indicated by Dena in the audit review committee meeting, DSS Finance is reviewed annually by both Internal Audit and the external auditors during the Single Audit process. The Single Audit takes anywhere from 2 to 3 months and is geared towards programmatic expenditure of state and federal funds, those dollars comprising the bulk of DSS funding. The reference in the email below pertains to the frequency of "core audits" conducted by the Internal Audit Department, which occur on a cycle determined by a risk assessment tool used by Internal Audit. This risk assessment tool and the frequency of core audits will be referenced as part of the Audit Review Committee's report at the July 7 Board meeting. Thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

_____

From: William F. James, Jr. [mailto:wjames@carolina.rr.com] Sent: Wednesday, July 01, 2009 10:31 AM To: Jones, Harry L.; Leake, Vilma; mroberts@carolina.rr.com; HAROLD@ATTORNEYCOGDELL.COM; Daniel Murrey; kwbmontana@msn.com; gdunlap@bellsouth.net; Dumont Clarke; ncooksey@bellsouth.net; 'Ward Simmons' Cc: Paige, Janice; McGillicuddy, John; Lancaster, Michelle; Shields, Bobbie; Spears, Cornita; Diorio, Dena R.; frkelly@charlotteobserver.com Subject: RE: County Manager relationship with Board of Commissioners

7-1-2009

Harry ñ

I have looked and thought about how this could not be your fault. I have considered that DSS finance (and overall DSS was missing top management). They were not missing you or other senior management personnel. My issue has to do with the likely length and depth of the lack of management control. Your comment in the Observer on the 28th of:

Overall, Jones said, DSS has been ìwell-managed,î especially in light of numerous changes in top management in recent years. But with ìan operation of that size it is difficult to be immune from problems,î he said. ìWe're going to address it and fix it. Hopefully, it won't be recurring.î

Under what possible scenario knowing what we know can you stated that DSS has been ëwell-managedí or to dismiss the lack of management controls based on ëan operation of this sizeí? There is no way you should be responsible for every personís actions working at the County. You are responsible directly or indirectly for the top ones at each department and for insuring that Departments follow GAAP and proper accounting controls. Your commentary in the Observer however sounds dismissive of the management and financial control weaknesses as though they are compensated by some global proclamation of ëwell-managedí.

We heard (after you left I think) that the issues at DSS Finance stretched back what could be 5 years.

When we asked why the answer essentially came back that the individual who was over DSS Finance (ëAmyí) was not really qualified for the job.

When we asked who was the last qualified person to run DSS finance, the answer came back that it was some guy who was so good 5 or more years ago that he was promoted at DSS to be Deputy Director of DSS AND head of finance. Then that guy was moved over to County Budget and then quit to take a different job in a different state.

From that point on staff were unable to outline at the ARC meeting who was in charge of DSS finance or who was responsible for insuring compliance.

Since County Management (you, etcÖ) made a decision to not require that DSS finance report to County Finance (Harry Weatherly and now Dena Dioro) we heard that no one knew what policies that these DSS finance individuals were following. That led to a lack of oversight by the social worker types at DSS and evidently, a lack of oversight by County Management.

That led to a discussion with Nita Spears about how she felt that DSS finance was doing a good job even though our External Auditors had issued a report to the Audit Review Committee indicating that as a result of their DSS Cash controls review that there was no certainty that DSSí financial numbers were correct or that fraud would be detected (see letter).

Ultimately, I believe that you and management have a responsibility to control the top folks in each department and insure that they are qualified. Based on the commentary, ëAmyí was not qualified though she was left in charge essentially while the position that was DSS finance but later ëdeputy directorí was filled by individuals who were not CPAís. Since I donít know ëAmyí or her background I canít assess that but I believe the ARC should examine that.

In addition, since DSS finance was operating as a separate department and did not report to County finance, none of the regular financial controls seemed to have been working. If they were in place on the books, they were not being followed. That raises the question of why? Who was determining that documentation was no longer required to disburse cash or issues a check?

Social workers who wanted cash (either a voucher, or a check, or ?) got it with approval of a social worker supervisor who ëexaminedí the documentation to insure it was adequate. That was then sent over to DSS Finance who was told to pay the check with only an approval (no documentation). The presumption was that DSS Finance held the documentation which we now know is untrue. Dena would issue the check but never received any documentation because they were not her employees. Frankly, FINANCE folks ëexamineí and ëdocumentí ñ social workers deal with people. Having DSS finance report to DSS is major control flaw.

While there are folks at DSS that I would like to interview about this (and was talking to other Audit Committee members about ), the central core question is that you as County Manager, allowed individuals to run a department that your staff in the meeting indicated were not competent to do so. They were unsure of when things went wrong but the ëguessí was about 5 years back. Realistically, allowing social workers (touchy feely types) to be issuing checks without some REAL finance person making sure the rules are followed BEFORE the cash exits the building is unacceptable.

This is not to say that you are the only one responsible for this. My guess is that various other folks within management that also did not do their jobs but like Harry Truman said, ëThe Buck Stops Hereí (at the top).

There are three central core questions that remain unanswered:

∑ One is a timeline of the DSS Finance Directors job going back about 8 years showing who was in the position, what their background and qualifications were and who was responsible day-to-day. I would like to have the Audit Review Committee interview these individuals (the ones still around) in private (just the non-management ARC folks) to determine what the issues were regarding ëAmyí and others. We were told that DSS finance kept telling folks at DSS Management about the problems but the social worker types would not act. If that is the case, we need to know if the real problem was not DSS finance but in fact DSS management over the years.

∑ Another is the process used at DSS finance to issue money to individuals (regardless of the program). Clearly it was alleged and stated repeatedly that the social worker types were in control and didnít think that ëdocumentationí was a high priority. This raises the question about why a separate department of finance that controls Ω the budget had no contact of a substantive nature with County Finance (Dena) and she had no over sight over them and no one reviewed what they were doing.

∑ The third item is that internal Audit has not darkened DSS financeís doors in over a decade. What sort of risk assessment rotation plan is that? As I said some 10 years ago when the ARC was formed at my suggestion, Internal Audit should report to both the ARC and to you but the ARC should sign off on Internal Auditís risk assessment plan to insure adequate coverage and should determine if any portions of the plan or ëspecial projectsí are delaying completion. I have asked Nita for a budget to do a faster rotation.

I am sure others have differing views.

Bill

CC: I have copied Ward Simmons on the Audit Review Committee as he is part of this discussion and will be part of any ARC vote to fix it.

PS. For John McG: I would like your memo regarding the ARCís work to reflect the above as well. I do not believe that the ARC voted to do this:

The Audit Review Committee reached four general conclusions as follows:

* The audits of DSS indicate insufficient internal controls, which is unacceptable and inconsistent with expectations for appropriate fiscal management of public funds. TRUE

* The audits of DSS indicate inconsistent and insufficient supervision of and use of internal controls, which is unacceptable and incongruent with expectations for appropriate fiscal management of public funds. TRUE

* The ARC determined that there was and has been a significant lack of Management control over DSS finance but we are unclear at the moment as to why this has occurred or how far back in time it occured. We plan additional investigations regarding this matter.

* Managementís responses to the audit findings are not appropriate and sufficient in strengthening internal controls and addressing inconsistent and insufficient supervision because they do not determine who at DSS was responsible for the inconsistent and insufficient supervision (lack of control environment) and because Management cannot determine how long the control environment has missing from DSS Finance.

* Additional steps should be taken by County and DSS management to further examine additional considerations and questions below.

Regarding IA ñ there is the issue of IA reporting to the ARC and having their work reviewed by the ARC.

Regards,

Commissioner Bill James (R, District 6)

Mecklenburg County Board of Commissioners

600 East Fourth Street, 11th Floor

Charlotte-Mecklenburg Government Center

Charlotte, North Carolina 28202

HTTP://billjames.org

Confidentiality Notice: E-mail correspondence to and from this address regarding public matters pertaining to Mecklenburg County business may be subject to the North Carolina Public Records law "NCGS Ch 132" and may be disclosed to third parties. This electronic mail transmission may contain information that is confidential, priviledged, or proprietary. If you are not the intended recipient, you are hereby notified that you are not authorized to read, print, retain, copy or disseminate this message, any part of it, or any attachments. If you have received this message in error, please delete the message and any attachments from your system without reading the content and notify me immediately of the inadvertent transmission. There is no intent on the part of the sender (me) to waive any priviledge that may attach to this communication. Thank you for your cooperation.

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Jones: I'll take blame for DSS accounting failures

County manager responds to commissioners' criticism of his leadership after thousands of dollars disappear from agency.

By Fred Clasen-Kelly frkelly@charlotteobserver.com

Posted: Wednesday, Jul. 01, 2009

Harry Jones

Mecklenburg County Manager Harry Jones took responsibility Tuesday for the accounting failures that led to the disappearance of untold thousands of dollars from the Department of Social Services.

Jones' comments came in response to criticism from county commissioners who said he should share blame for an embarrassment that has damaged public confidence in one of the county's largest agencies.

Officials have broadened an investigation of a DSS Christmas charity across the entire department. They cannot say how much money has vanished over the years. Financial audits found that the county could not account for $162,000 meant to buy gifts for poor children last year.

Tuesday, commissioners said the agency's accounting problems may stretch back as far as five years. Republican members also questioned Jones' oversight.

ìYou do have to ask what went wrong in leadership to allow this,î Commissioner Neil Cooksey said. ìCertainly, this will come up in the manager's evaluation.î

Jones, county manager since 2000, told the Observer his role demands that he ìexpect and accept responsibility.î

DSS spends more than $176 million annually and employs about 1,200. The agency runs a wide range of services for orphans, food stamp recipients, the disabled and others.

Accounting problems came to light this year when Director Mary Wilson said she learned of unusual spending patterns in programs for poor families and foster children.

Since then, county officials have asked Charlotte-Mecklenburg police to help investigate. They also suspended two workers suspected of taking $110,000 from the Giving Tree program, which solicits money to buy the holiday gifts.

One of the suspended workers has been cleared of wrongdoing and reinstated, while the other is on medical leave. No charges have been filed.

Chairwoman Jennifer Roberts said Tuesday that the commissioners would hear recommendations next week on their next step.

Commissioner Bill James said the county should inspect records dating back to 2004.

ìThere was no management control,î he said.

James and Karen Bentley, both Republicans, said Jones is responsible for DSS operating properly. Democrats, who hold a 6-3 majority, agreed. But they said most of the blame lies with DSS managers.

They said it is unrealistic to make Jones accountable for the actions of each of the county's nearly 5,000 employees.

ìDo we hold (Bank of America Chief Executive Officer) Ken Lewis accountable when a teller takes money from a till?î Dan Murrey asked.

Jones, who makes $215,655 a year, is a fixture in local government. Before commissioners hired him for their top post, he worked for nine years as assistant county manager. He also spent three years as the community development director for the city of Charlotte.

He said he used ìstrong and profaneî language when he learned of the DSS findings.

Jones said periodic state and federal audits of individual programs within the agency did not find major problems.

ìIf there are commissioners who want to place the blame on me, I'll take it,î he said.

From: Jones, Harry L. [mailto:Harry.Jones@mecklenburgcountync.gov] Sent: Wednesday, July 01, 2009 6:26 AM To: Leake, Vilma; mroberts@carolina.rr.com; HAROLD@ATTORNEYCOGDELL.COM; Daniel Murrey; kwbmontana@msn.com; gdunlap@bellsouth.net; DUMONTCLARKE@MVALAW.COM; ncooksey@bellsouth.net; James, Bill Cc: Paige, Janice; McGillicuddy, John; Lancaster, Michelle; Shields, Bobbie Subject: County Manager relationship with Board of Commissioners

To all:

Yesterday, I was surprised to learn from a reporter concerns expressed by some of you, to him, about my leadership with respect to the DSS issues we are currently addressing. I do not want those concerns to fester between now and my performance evaluation. So, I have asked the Clerk to place a "Personnel Matter" agenda item for next Tuesday's board meeting so that we can discuss whatever concerns any of you might have. Thanks.

From: McGillicuddy, John Sent: Wednesday, July 01, 2009 8:27 AM To: Daniel Murrey; James, Bill; 'Ward Simmons'; Jones, Harry L. Cc: Diorio, Dena R.; Wilson, Mary; Spears, Cornita Subject: Audit Review Committee Report Summary

Please see the attached draft summary report of the Audit Review Committee's discussion regarding DSS audits. This would serve as the basis for the Committee's report to the Board at the Board's July 7 meeting. Obviously, Committee members can provide additional comments during the July 7 meeting. Please review this draft summary and let me know if this accurately reflects the Committee's key conclusions and additional considerations as discussed at the Committee's meeting, or if changes are warranted. Thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887 From: Spears, Cornita Sent: Tuesday, June 30, 2009 11:59 AM To: McGillicuddy, John Cc: Waddell, Christopher Subject: RE: Audit Review Committee Report

Okay.

_____

From: McGillicuddy, John Sent: Tuesday, June 30, 2009 8:07 AM To: Spears, Cornita Subject: RE: Audit Review Committee Report

I believe it would be important for you and Chris to attend, in case there are detailed questions. Thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

_____

From: Spears, Cornita Sent: Monday, June 29, 2009 5:51 PM To: McGillicuddy, John Subject: RE: Audit Review Committee Report

Required attendance for Chris and I?

_____

From: McGillicuddy, John Sent: Mon 6/29/2009 2:12 PM To: 'Ward Simmons'; James, Bill; Daniel Murrey; Jones, Harry L. Cc: Diorio, Dena R.; Wilson, Mary; Spears, Cornita; Waddell, Christopher Subject: RE: Audit Review Committee Report

Ward: It's not required attendance. If you get an opportunity, you can watch online at www.mecklenburgcountync.gov . Thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

_____

From: Ward Simmons [mailto:wardsimmons@bellsouth.net] Sent: Monday, June 29, 2009 11:41 AM To: McGillicuddy, John; James, Bill; Daniel Murrey; Jones, Harry L. Cc: Diorio, Dena R.; Wilson, Mary; Spears, Cornita; Waddell, Christopher Subject: RE: Audit Review Committee Report

John-

I would very much like to attend this meeting. Unfortunately I will be away from Thursday, July 2 through Sunday, July 12.

If my presence is required Iíll come back for the meeting ñ six-hour round trip. Let me know.

Ward

_____

From: McGillicuddy, John [mailto:John.McGillicuddy@mecklenburgcountync.gov] Sent: Friday, June 26, 2009 9:34 AM To: James, Bill; WardSimmons@bellsouth.net; Daniel Murrey; Jones, Harry L. Cc: Diorio, Dena R.; Wilson, Mary; Spears, Cornita; Waddell, Christopher Subject: Audit Review Committee Report

The July 7 Board meeting agenda will include a request for the Board to receive a report from the Audit Review Committee regarding its meeting on June 24 on the DSS Audit. We are working on the agenda item including drafting the report. This draft will be circulated to the Audit Review Committee members for their review prior to the July 7 meeting. We anticipate the report will be a high-level summary of the conclusions and next steps identified by the Committee at its meeting.

Ward: Please let us know if you will be able to attend this meeting. It begins at 6 p.m. in the meeting chamber of the Government Center. The agenda item will placed under Commissioners items along with a few other Board committee reports. Therefore, this item would come up later in the meeting, unless the Board chairman decides to move it to an earlier time in the meeting. Thanks.

John McGillicuddy

General Manager

Mecklenburg County

600 East Fourth Street

Charlotte, NC 28202

704-336-2661

John.McGillicuddy@MecklenburgCountyNC.gov

fax: 704-336-5887

From: Spears, Cornita Sent: Tuesday, June 30, 2009 12:45 AM To: Wilson, Mary; McGillicuddy, John Cc: Diorio, Dena R.; Jones, Harry L.; Waddell, Christopher Subject: RE: summary of audit review committee on DSS audits

Mary, You, Dena and I met on July 21, 2008 in Dena's office at your request. As I recollect, at the meeting you discussed an idea of creating an internal audit group within DSS that would be responsible for monitoring controls and activity relating to the department's finances. What you were recommending was to be totally separate from the programmatic end. It is my recollection that you requested to meet with both Dena and I because the focus of the unit that you had in mind was similar to functions performed by Finance and Internal Audit, and you wanted advice from Dena and I on how the unit should be structured and the most appropriate position to be accountable for it. I recollect suggesting that rather than call it an internal audit function, you consider calling it a financial compliance unit to make sure there would be no confusion with our department. You and Dena were going to discuss the idea further in subsequent meetings, and Finance was going to provide you with guidance on how the unit should be organized. Perhaps my recollection is in error. If so, Dena can refresh us all on what was discussed at the meeting when she returns; I understand that she's on vacation this week. If my recollection is correct, I think the unit you had in mind would address Commissioner James' concern.

_____

From: Wilson, Mary Sent: Mon 6/29/2009 7:16 PM To: Spears, Cornita; McGillicuddy, John Cc: Diorio, Dena R.; Jones, Harry L.; Waddell, Christopher Subject: RE: summary of audit review committee on DSS audits

Nita, We have a Compliance and Quality Assurance group which focuses primarily on the internal program audits and periodic monitoring internally to determine proficiency, accuracy and timeliness of performance on programs. I believe Commissioner James discussed having a financial compliance e person who would be accountable for controls, processes, etc. I think this is a good idea as we have areas which may "fall in the gap" of stand program monitoring and financial audits. In addition, as we move to strengthen our controls we will need to have a point person for reviewing them and drafting satisfactory language and implementing the correct processes across divisions. Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov "One Team, Many Services"

_____

From: Spears, Cornita Sent: Monday, June 29, 2009 10:07 AM To: McGillicuddy, John Cc: Diorio, Dena R.; Wilson, Mary; Jones, Harry L.; Waddell, Christopher Subject: RE: summary of audit review committee on DSS audits

A. Committee Conclusions I had to leave before the meeting adjourned so I'm not sure how the committee opted to summarize its conclusions, but where you had two separate bullets addressing internal controls and supervision, in my report I had them as one item because of their linkage, that being that internal controls and managerial oversight were insufficient to......... B. Additional Considerations and Questions 1. The Giving Tree - as requested by HR, I only looked at calendar year 2008. 3. Vendor charges - may want to expand by indicating the objective of vendor follow-up so that it's clear what we're looking for. 5. Good Friends additional review - if I recollect correctly, the additional review requested focused chiefly on checks made payable to employees, resulting from CBH being informed of 3 checks issued in the names of DSS staff. Mary indicated that there are several County employees who receive DSS services, so the payments may have been valid. CBH is to follow-up by determining the purposes of those payments and whether the check issuances and supporting back-up complied with policy. If I recollect correctly, given that CBH's testing only encompassed a small sample, Bill James questioned whether it may be useful to do an expanded review to determine if other checks were issued to County employees and whether those issuances were valid and in compliance with policy. 7. Compliance program for DSS - this was not discussed in the meeting, but I need additional clarification from Mary on this one. Mary, refresh my memory. In a meeting that you, Dena and I had when you first came on board, you were giving consideration to implementing a unit within DSS which would have responsibility for monitoring and ensuring financial compliance within the department's operations. I haven't been kept abreast of plans, but if those are moving forward, then steps may already be underway to address number 7. If so, the board can be updated accordingly; if not, perhaps moving forward with those plans could address this issue.

_____

From: McGillicuddy, John Sent: Monday, June 29, 2009 8:52 AM To: Diorio, Dena R.; Wilson, Mary; Spears, Cornita; Jones, Harry L.; Waddell, Christopher Cc: Lancaster, Michelle Subject: summary of audit review committee on DSS audits

As you know, the Audit Review Committee will report to the Board at the Board's July 7 meeting. Please review the draft summary and let me know if any changes are needed. The final draft will be distributed to the Audit Review Committee members for its review prior to the July 7 meeting. Therefore, please respond to this email as promptly as possible so the rest of the ARC has time to review as well. Thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887 From: Wilson, Mary Sent: Monday, June 29, 2009 7:16 PM To: Spears, Cornita; McGillicuddy, John Cc: Diorio, Dena R.; Jones, Harry L.; Waddell, Christopher Subject: RE: summary of audit review committee on DSS audits

Nita, We have a Compliance and Quality Assurance group which focuses primarily on the internal program audits and periodic monitoring internally to determine proficiency, accuracy and timeliness of performance on programs. I believe Commissioner James discussed having a financial compliance e person who would be accountable for controls, processes, etc. I think this is a good idea as we have areas which may "fall in the gap" of stand program monitoring and financial audits. In addition, as we move to strengthen our controls we will need to have a point person for reviewing them and drafting satisfactory language and implementing the correct processes across divisions. Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov "One Team, Many Services"

_____

From: Spears, Cornita Sent: Monday, June 29, 2009 10:07 AM To: McGillicuddy, John Cc: Diorio, Dena R.; Wilson, Mary; Jones, Harry L.; Waddell, Christopher Subject: RE: summary of audit review committee on DSS audits

A. Committee Conclusions I had to leave before the meeting adjourned so I'm not sure how the committee opted to summarize its conclusions, but where you had two separate bullets addressing internal controls and supervision, in my report I had them as one item because of their linkage, that being that internal controls and managerial oversight were insufficient to......... B. Additional Considerations and Questions 1. The Giving Tree - as requested by HR, I only looked at calendar year 2008. 3. Vendor charges - may want to expand by indicating the objective of vendor follow-up so that it's clear what we're looking for. 5. Good Friends additional review - if I recollect correctly, the additional review requested focused chiefly on checks made payable to employees, resulting from CBH being informed of 3 checks issued in the names of DSS staff. Mary indicated that there are several County employees who receive DSS services, so the payments may have been valid. CBH is to follow-up by determining the purposes of those payments and whether the check issuances and supporting back-up complied with policy. If I recollect correctly, given that CBH's testing only encompassed a small sample, Bill James questioned whether it may be useful to do an expanded review to determine if other checks were issued to County employees and whether those issuances were valid and in compliance with policy. 7. Compliance program for DSS - this was not discussed in the meeting, but I need additional clarification from Mary on this one. Mary, refresh my memory. In a meeting that you, Dena and I had when you first came on board, you were giving consideration to implementing a unit within DSS which would have responsibility for monitoring and ensuring financial compliance within the department's operations. I haven't been kept abreast of plans, but if those are moving forward, then steps may already be underway to address number 7. If so, the board can be updated accordingly; if not, perhaps moving forward with those plans could address this issue.

_____

From: McGillicuddy, John Sent: Monday, June 29, 2009 8:52 AM To: Diorio, Dena R.; Wilson, Mary; Spears, Cornita; Jones, Harry L.; Waddell, Christopher Cc: Lancaster, Michelle Subject: summary of audit review committee on DSS audits

As you know, the Audit Review Committee will report to the Board at the Board's July 7 meeting. Please review the draft summary and let me know if any changes are needed. The final draft will be distributed to the Audit Review Committee members for its review prior to the July 7 meeting. Therefore, please respond to this email as promptly as possible so the rest of the ARC has time to review as well. Thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887 From: Spears, Cornita Sent: Monday, June 29, 2009 5:51 PM To: McGillicuddy, John Subject: RE: Audit Review Committee Report

Required attendance for Chris and I?

_____

From: McGillicuddy, John Sent: Mon 6/29/2009 2:12 PM To: 'Ward Simmons'; James, Bill; Daniel Murrey; Jones, Harry L. Cc: Diorio, Dena R.; Wilson, Mary; Spears, Cornita; Waddell, Christopher Subject: RE: Audit Review Committee Report

Ward: It's not required attendance. If you get an opportunity, you can watch online at www.mecklenburgcountync.gov . Thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

_____

From: Ward Simmons [mailto:wardsimmons@bellsouth.net] Sent: Monday, June 29, 2009 11:41 AM To: McGillicuddy, John; James, Bill; Daniel Murrey; Jones, Harry L. Cc: Diorio, Dena R.; Wilson, Mary; Spears, Cornita; Waddell, Christopher Subject: RE: Audit Review Committee Report

John-

I would very much like to attend this meeting. Unfortunately I will be away from Thursday, July 2 through Sunday, July 12.

If my presence is required Iíll come back for the meeting ñ six-hour round trip. Let me know.

Ward

_____

From: McGillicuddy, John [mailto:John.McGillicuddy@mecklenburgcountync.gov] Sent: Friday, June 26, 2009 9:34 AM To: James, Bill; WardSimmons@bellsouth.net; Daniel Murrey; Jones, Harry L. Cc: Diorio, Dena R.; Wilson, Mary; Spears, Cornita; Waddell, Christopher Subject: Audit Review Committee Report

The July 7 Board meeting agenda will include a request for the Board to receive a report from the Audit Review Committee regarding its meeting on June 24 on the DSS Audit. We are working on the agenda item including drafting the report. This draft will be circulated to the Audit Review Committee members for their review prior to the July 7 meeting. We anticipate the report will be a high-level summary of the conclusions and next steps identified by the Committee at its meeting.

Ward: Please let us know if you will be able to attend this meeting. It begins at 6 p.m. in the meeting chamber of the Government Center. The agenda item will placed under Commissioners items along with a few other Board committee reports. Therefore, this item would come up later in the meeting, unless the Board chairman decides to move it to an earlier time in the meeting. Thanks.

John McGillicuddy

General Manager

Mecklenburg County

600 East Fourth Street

Charlotte, NC 28202

704-336-2661

John.McGillicuddy@MecklenburgCountyNC.gov

fax: 704-336-5887

From: McGillicuddy, John Sent: Monday, June 29, 2009 2:12 PM To: 'Ward Simmons'; James, Bill; Daniel Murrey; Jones, Harry L. Cc: Diorio, Dena R.; Wilson, Mary; Spears, Cornita; Waddell, Christopher Subject: RE: Audit Review Committee Report

Ward: It's not required attendance. If you get an opportunity, you can watch online at www.mecklenburgcountync.gov. Thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

_____

From: Ward Simmons [mailto:wardsimmons@bellsouth.net] Sent: Monday, June 29, 2009 11:41 AM To: McGillicuddy, John; James, Bill; Daniel Murrey; Jones, Harry L. Cc: Diorio, Dena R.; Wilson, Mary; Spears, Cornita; Waddell, Christopher Subject: RE: Audit Review Committee Report

John-

I would very much like to attend this meeting. Unfortunately I will be away from Thursday, July 2 through Sunday, July 12.

If my presence is required Iíll come back for the meeting ñ six-hour round trip. Let me know.

Ward

_____

From: McGillicuddy, John [mailto:John.McGillicuddy@mecklenburgcountync.gov] Sent: Friday, June 26, 2009 9:34 AM To: James, Bill; WardSimmons@bellsouth.net; Daniel Murrey; Jones, Harry L. Cc: Diorio, Dena R.; Wilson, Mary; Spears, Cornita; Waddell, Christopher Subject: Audit Review Committee Report

The July 7 Board meeting agenda will include a request for the Board to receive a report from the Audit Review Committee regarding its meeting on June 24 on the DSS Audit. We are working on the agenda item including drafting the report. This draft will be circulated to the Audit Review Committee members for their review prior to the July 7 meeting. We anticipate the report will be a high-level summary of the conclusions and next steps identified by the Committee at its meeting.

Ward: Please let us know if you will be able to attend this meeting. It begins at 6 p.m. in the meeting chamber of the Government Center. The agenda item will placed under Commissioners items along with a few other Board committee reports. Therefore, this item would come up later in the meeting, unless the Board chairman decides to move it to an earlier time in the meeting. Thanks.

John McGillicuddy

General Manager

Mecklenburg County

600 East Fourth Street

Charlotte, NC 28202

704-336-2661

John.McGillicuddy@MecklenburgCountyNC.gov

fax: 704-336-5887

From: Ward Simmons [wardsimmons@bellsouth.net] Sent: Monday, June 29, 2009 11:41 AM To: McGillicuddy, John; James, Bill; Daniel Murrey; Jones, Harry L. Cc: Diorio, Dena R.; Wilson, Mary; Spears, Cornita; Waddell, Christopher Subject: RE: Audit Review Committee Report

John-

I would very much like to attend this meeting. Unfortunately I will be away from Thursday, July 2 through Sunday, July 12.

If my presence is required Iíll come back for the meeting ñ six-hour round trip. Let me know.

Ward

_____

From: McGillicuddy, John [mailto:John.McGillicuddy@mecklenburgcountync.gov] Sent: Friday, June 26, 2009 9:34 AM To: James, Bill; WardSimmons@bellsouth.net; Daniel Murrey; Jones, Harry L. Cc: Diorio, Dena R.; Wilson, Mary; Spears, Cornita; Waddell, Christopher Subject: Audit Review Committee Report

The July 7 Board meeting agenda will include a request for the Board to receive a report from the Audit Review Committee regarding its meeting on June 24 on the DSS Audit. We are working on the agenda item including drafting the report. This draft will be circulated to the Audit Review Committee members for their review prior to the July 7 meeting. We anticipate the report will be a high-level summary of the conclusions and next steps identified by the Committee at its meeting.

Ward: Please let us know if you will be able to attend this meeting. It begins at 6 p.m. in the meeting chamber of the Government Center. The agenda item will placed under Commissioners items along with a few other Board committee reports. Therefore, this item would come up later in the meeting, unless the Board chairman decides to move it to an earlier time in the meeting. Thanks.

John McGillicuddy

General Manager

Mecklenburg County

600 East Fourth Street

Charlotte, NC 28202

704-336-2661

John.McGillicuddy@MecklenburgCountyNC.gov

fax: 704-336-5887

From: Diorio, Dena R. Sent: Monday, June 29, 2009 10:07 AM To: Spears, Cornita Subject: Out of Office AutoReply: summary of audit review committee on DSS audits

I will be out of the office until 7/2. Please contact Carolyn Bailey at 704-336-2570 if you need immediate assistance during that time.

Thank you From: Spears, Cornita Sent: Monday, June 29, 2009 10:07 AM To: McGillicuddy, John Cc: Diorio, Dena R.; Wilson, Mary; Jones, Harry L.; Waddell, Christopher Subject: RE: summary of audit review committee on DSS audits

A. Committee Conclusions I had to leave before the meeting adjourned so I'm not sure how the committee opted to summarize its conclusions, but where you had two separate bullets addressing internal controls and supervision, in my report I had them as one item because of their linkage, that being that internal controls and managerial oversight were insufficient to......... B. Additional Considerations and Questions 1. The Giving Tree - as requested by HR, I only looked at calendar year 2008. 3. Vendor charges - may want to expand by indicating the objective of vendor follow-up so that it's clear what we're looking for. 5. Good Friends additional review - if I recollect correctly, the additional review requested focused chiefly on checks made payable to employees, resulting from CBH being informed of 3 checks issued in the names of DSS staff. Mary indicated that there are several County employees who receive DSS services, so the payments may have been valid. CBH is to follow-up by determining the purposes of those payments and whether the check issuances and supporting back-up complied with policy. If I recollect correctly, given that CBH's testing only encompassed a small sample, Bill James questioned whether it may be useful to do an expanded review to determine if other checks were issued to County employees and whether those issuances were valid and in compliance with policy. 7. Compliance program for DSS - this was not discussed in the meeting, but I need additional clarification from Mary on this one. Mary, refresh my memory. In a meeting that you, Dena and I had when you first came on board, you were giving consideration to implementing a unit within DSS which would have responsibility for monitoring and ensuring financial compliance within the department's operations. I haven't been kept abreast of plans, but if those are moving forward, then steps may already be underway to address number 7. If so, the board can be updated accordingly; if not, perhaps moving forward with those plans could address this issue.

_____

From: McGillicuddy, John Sent: Monday, June 29, 2009 8:52 AM To: Diorio, Dena R.; Wilson, Mary; Spears, Cornita; Jones, Harry L.; Waddell, Christopher Cc: Lancaster, Michelle Subject: summary of audit review committee on DSS audits

As you know, the Audit Review Committee will report to the Board at the Board's July 7 meeting. Please review the draft summary and let me know if any changes are needed. The final draft will be distributed to the Audit Review Committee members for its review prior to the July 7 meeting. Therefore, please respond to this email as promptly as possible so the rest of the ARC has time to review as well. Thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887 From: McGillicuddy, John Sent: Monday, June 29, 2009 8:52 AM To: Diorio, Dena R.; Wilson, Mary; Spears, Cornita; Jones, Harry L.; Waddell, Christopher Cc: Lancaster, Michelle Subject: summary of audit review committee on DSS audits

As you know, the Audit Review Committee will report to the Board at the Board's July 7 meeting. Please review the draft summary and let me know if any changes are needed. The final draft will be distributed to the Audit Review Committee members for its review prior to the July 7 meeting. Therefore, please respond to this email as promptly as possible so the rest of the ARC has time to review as well. Thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887 From: McGillicuddy, John Sent: Friday, June 26, 2009 11:19 AM To: James, Bill; 'WardSimmons@bellsouth.net'; Daniel Murrey; Jones, Harry L. Cc: Diorio, Dena R.; Wilson, Mary; Spears, Cornita; Waddell, Christopher Subject: RE: Audit Review Committee Report

Moving this and the other Board committee items to the Advisory Committee Reports section earlier in the agenda makes sense. We'll make this adjustment. Thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

_____

From: William F. James, Jr. [mailto:wjames@carolina.rr.com] Sent: Friday, June 26, 2009 10:58 AM To: McGillicuddy, John; WardSimmons@bellsouth.net; Daniel Murrey; Jones, Harry L. Cc: Diorio, Dena R.; Wilson, Mary; Spears, Cornita; Waddell, Christopher Subject: RE: Audit Review Committee Report

I think you should place the matter near the Managerís report under ëcommittee reportsí not ëcommissioner itemsí.

Also ñ I wanted to discuss at some point revising the agenda back to the process it was previously where the Commissioner items came after the Managerís items and before the consent agenda.

Regards,

Commissioner Bill James (R, District 6)

Mecklenburg County Board of Commissioners

600 East Fourth Street, 11th Floor

Charlotte-Mecklenburg Government Center

Charlotte, North Carolina 28202

HTTP://billjames.org

Confidentiality Notice: E-mail correspondence to and from this address regarding public matters pertaining to Mecklenburg County business may be subject to the North Carolina Public Records law "NCGS Ch 132" and may be disclosed to third parties. This electronic mail transmission may contain information that is confidential, priviledged, or proprietary. If you are not the intended recipient, you are hereby notified that you are not authorized to read, print, retain, copy or disseminate this message, any part of it, or any attachments. If you have received this message in error, please delete the message and any attachments from your system without reading the content and notify me immediately of the inadvertent transmission. There is no intent on the part of the sender (me) to waive any priviledge that may attach to this communication. Thank you for your cooperation.

From: McGillicuddy, John [mailto:John.McGillicuddy@mecklenburgcountync.gov] Sent: Friday, June 26, 2009 9:34 AM To: James, Bill; WardSimmons@bellsouth.net; Daniel Murrey; Jones, Harry L. Cc: Diorio, Dena R.; Wilson, Mary; Spears, Cornita; Waddell, Christopher Subject: Audit Review Committee Report

The July 7 Board meeting agenda will include a request for the Board to receive a report from the Audit Review Committee regarding its meeting on June 24 on the DSS Audit. We are working on the agenda item including drafting the report. This draft will be circulated to the Audit Review Committee members for their review prior to the July 7 meeting. We anticipate the report will be a high-level summary of the conclusions and next steps identified by the Committee at its meeting.

Ward: Please let us know if you will be able to attend this meeting. It begins at 6 p.m. in the meeting chamber of the Government Center. The agenda item will placed under Commissioners items along with a few other Board committee reports. Therefore, this item would come up later in the meeting, unless the Board chairman decides to move it to an earlier time in the meeting. Thanks.

John McGillicuddy

General Manager

Mecklenburg County

600 East Fourth Street

Charlotte, NC 28202

704-336-2661

John.McGillicuddy@MecklenburgCountyNC.gov

fax: 704-336-5887

From: William F. James, Jr. [wjames@carolina.rr.com] Sent: Friday, June 26, 2009 10:58 AM To: McGillicuddy, John; WardSimmons@bellsouth.net; Daniel Murrey; Jones, Harry L. Cc: Diorio, Dena R.; Wilson, Mary; Spears, Cornita; Waddell, Christopher Subject: RE: Audit Review Committee Report

I think you should place the matter near the Managerís report under ëcommittee reportsí not ëcommissioner itemsí.

Also ñ I wanted to discuss at some point revising the agenda back to the process it was previously where the Commissioner items came after the Managerís items and before the consent agenda.

Regards,

Commissioner Bill James (R, District 6)

Mecklenburg County Board of Commissioners

600 East Fourth Street, 11th Floor

Charlotte-Mecklenburg Government Center

Charlotte, North Carolina 28202

HTTP://billjames.org

Confidentiality Notice: E-mail correspondence to and from this address regarding public matters pertaining to Mecklenburg County business may be subject to the North Carolina Public Records law "NCGS Ch 132" and may be disclosed to third parties. This electronic mail transmission may contain information that is confidential, priviledged, or proprietary. If you are not the intended recipient, you are hereby notified that you are not authorized to read, print, retain, copy or disseminate this message, any part of it, or any attachments. If you have received this message in error, please delete the message and any attachments from your system without reading the content and notify me immediately of the inadvertent transmission. There is no intent on the part of the sender (me) to waive any priviledge that may attach to this communication. Thank you for your cooperation.

From: McGillicuddy, John [mailto:John.McGillicuddy@mecklenburgcountync.gov] Sent: Friday, June 26, 2009 9:34 AM To: James, Bill; WardSimmons@bellsouth.net; Daniel Murrey; Jones, Harry L. Cc: Diorio, Dena R.; Wilson, Mary; Spears, Cornita; Waddell, Christopher Subject: Audit Review Committee Report

The July 7 Board meeting agenda will include a request for the Board to receive a report from the Audit Review Committee regarding its meeting on June 24 on the DSS Audit. We are working on the agenda item including drafting the report. This draft will be circulated to the Audit Review Committee members for their review prior to the July 7 meeting. We anticipate the report will be a high-level summary of the conclusions and next steps identified by the Committee at its meeting.

Ward: Please let us know if you will be able to attend this meeting. It begins at 6 p.m. in the meeting chamber of the Government Center. The agenda item will placed under Commissioners items along with a few other Board committee reports. Therefore, this item would come up later in the meeting, unless the Board chairman decides to move it to an earlier time in the meeting. Thanks.

John McGillicuddy

General Manager

Mecklenburg County

600 East Fourth Street

Charlotte, NC 28202

704-336-2661

John.McGillicuddy@MecklenburgCountyNC.gov

fax: 704-336-5887

From: McGillicuddy, John Sent: Friday, June 26, 2009 9:34 AM To: James, Bill; 'WardSimmons@bellsouth.net'; Daniel Murrey; Jones, Harry L. Cc: Diorio, Dena R.; Wilson, Mary; Spears, Cornita; Waddell, Christopher Subject: Audit Review Committee Report

The July 7 Board meeting agenda will include a request for the Board to receive a report from the Audit Review Committee regarding its meeting on June 24 on the DSS Audit. We are working on the agenda item including drafting the report. This draft will be circulated to the Audit Review Committee members for their review prior to the July 7 meeting. We anticipate the report will be a high-level summary of the conclusions and next steps identified by the Committee at its meeting. Ward: Please let us know if you will be able to attend this meeting. It begins at 6 p.m. in the meeting chamber of the Government Center. The agenda item will placed under Commissioners items along with a few other Board committee reports. Therefore, this item would come up later in the meeting, unless the Board chairman decides to move it to an earlier time in the meeting. Thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887 From: Waddell, Christopher Sent: Friday, June 26, 2009 9:13 AM To: Spears, Cornita Subject: FW: recognizing DSS employee

FYI.

Christopher V. Waddell, CIA Department of Internal Audit Mecklenburg County, NC

704.336.2599 voice

704.319.9466 fax

www.charmeck.org

Please update your contacts with new email address: christopher.waddell@mecklenburgcountync.gov

P Please consider the environment before printing this e-mail

This message (including any attachments) contains confidential information needed for a specific individual and purpose and is protected by law. If you are not the intended recipient, you should delete this message and are hereby notified that any disclosure, copying or distribution of this message, or taking of any action based on it, is expressly prohibited.

From: McGillicuddy, John Sent: Friday, June 26, 2009 8:29 AM To: Kortekaas, Roger; Wilson, Mary; Fair, Andrew Cc: Waddell, Christopher; Lancaster, Michelle; Diorio, Dena R. Subject: RE: recognizing DSS employee

I wasn't suggesting we plaster someone's name all over town. I assume PSI has the capacity to figure out a way to help DSS effectively recognize an employee for doing their job well. Thanks.

John McGillicuddy

General Manager

Mecklenburg County

600 East Fourth Street

Charlotte, NC 28202

704-336-2661

John.McGillicuddy@MecklenburgCountyNC.gov

fax: 704-336-5887

_____

From: Kortekaas, Roger Sent: Friday, June 26, 2009 8:13 AM To: McGillicuddy, John; Wilson, Mary; Fair, Andrew Cc: Waddell, Christopher; Lancaster, Michelle; Diorio, Dena R. Subject: Re: recognizing DSS employee

Several years ago, two Charlotte Police Officers were killed. A young man came out of his apartment to aid the officers. One died in the young man's arms. He was recognized by most a a hero, but to a large segment of his community he was anything but a hero. To this day he is taunted at CPCC (Tuition a gift from those who that he was a hero), and at the transit station. It is so bad, he is thinking about quiting school. I can't explain the treatment he's receiving, but it Is real. I hope someone tells our DSS whistleblower this story before we plaster his or her name all over town.

_____

From: McGillicuddy, John To: Wilson, Mary; Fair, Andrew Cc: Kortekaas, Roger; Waddell, Christopher; Lancaster, Michelle; Diorio, Dena R. Sent: Fri Jun 26 08:00:43 2009 Subject: recognizing DSS employee

If it hasn't been done already, there is great benefit in recognizing the DSS employee who came forward with concerns/questions about The Giving Tree (providing this employee is okay with such recognition). Not only would it highlight and reinforce the type of ethical behavior we desire among our employees, but also reveals that DSS management (and county management) listen to employees who come forward. This has further implications for how we roll out the tip line, in that this potentially anonymous method is only one way (maybe last resort?) employees can report concerns about potential fraud or waste. Finally, it also gives notice to all our employees that any inclinations toward unethical behavior carry great risk of being exposed. thanks.

John McGillicuddy

General Manager

Mecklenburg County

600 East Fourth Street

Charlotte, NC 28202

704-336-2661

John.McGillicuddy@MecklenburgCountyNC.gov

fax: 704-336-5887

From: Spears, Cornita Sent: Wednesday, June 24, 2009 7:51 AM To: Waddell, Christopher Subject: FW: CBH Single Audit Request

Importance: High

_____

From: Spears, Cornita Sent: Wed 6/24/2009 7:49 AM To: Daniel Halpin Subject: RE: CBH Single Audit Request

No need. I went back to the office and saved it all to our server; everyone has access to it.

_____

From: Daniel Halpin [mailto:dhalpin@cbh.com] Sent: Tue 6/23/2009 10:18 PM To: Spears, Cornita Subject: RE: CBH Single Audit Request

Nita,

I just got your voicemail now; I will send all binders to Chris as requested. In the future if you don't hear back from me soon try my cell (919) 594-7200 - I am really never at the office and sometimes I don't have email at the client that I am at so my cell is the best way to reach me. Also, can you provide the address of your office - I believe I remember where it is at but wanted to double check.

Thanks,

Danny Halpin Senior Accountant

Cherry, Bekaert & Holland, L.L.P. 2626 Glenwood Avenue - Suite 300 Raleigh, NC 27608 919.782.1040 phone 919.783.0976 fax dhalpin@cbh.com email

Solutions.Character.Depth. The Firm of Choice. www.cbh.com

________________________________

From: Spears, Cornita [mailto:Cornita.Spears@mecklenburgcountync.gov] Sent: Thu 6/18/2009 3:09 PM To: Daniel Halpin Subject: RE: CBH Single Audit Request

okay

-----Original Message----- From: Daniel Halpin [mailto:dhalpin@cbh.com] Sent: Thursday, June 18, 2009 3:03 PM To: Spears, Cornita Subject: RE: CBH Single Audit Request

Nita,

Sorry, I had a few unexpected projects come up and I have not been able to finish the binders - I'll finish the binders over the weekend and send them directly to you. So far there are not many changes and we'll discuss all changes in the compliance supplements at the meeting on next Thursday.

Thanks,

Danny Halpin Senior Accountant

Cherry, Bekaert & Holland, L.L.P. 2626 Glenwood Avenue - Suite 300 Raleigh, NC 27608 919.782.1040 phone 919.783.0976 fax dhalpin@cbh.com email

Solutions.Character.Depth. The Firm of Choice. www.cbh.com

________________________________

From: Spears, Cornita [mailto:Cornita.Spears@mecklenburgcountync.gov] Sent: Wed 6/10/2009 2:22 PM To: Daniel Halpin Subject: RE: CBH Single Audit Request

ok

-----Original Message----- From: Daniel Halpin [mailto:dhalpin@cbh.com] Sent: Wednesday, June 10, 2009 2:22 PM To: Spears, Cornita Cc: Collin Hill Subject: RE: CBH Single Audit Request

Nita,

Sounds good, it would be very helpful to have everyone in the meeting b/c we have some changes with the IC memo that we will need to discuss.

Thanks,

Danny

-----Original Message----- From: Spears, Cornita [mailto:Cornita.Spears@mecklenburgcountync.gov] Sent: Wednesday, June 10, 2009 2:14 PM To: Daniel Halpin Cc: Collin Hill Subject: RE: CBH Single Audit Request

I'm planning for Chris, Deb, Doug and Gewreka to be in the meeting too. That way they can get instructions and ask any questions they may have.

-----Original Message----- From: Daniel Halpin [mailto:dhalpin@cbh.com] Sent: Wednesday, June 10, 2009 1:45 PM To: Spears, Cornita Cc: Collin Hill Subject: RE: CBH Single Audit Request

Nita,

Sounds good, Collin and I will see you at 3:00 on Thursday, June 25. I will send you the binder packages by the beginning of next week to allow ample time for your staff to review the binder packages prior to the meeting.

Best Regards,

Danny Halpin

-----Original Message----- From: Spears, Cornita [mailto:Cornita.Spears@mecklenburgcountync.gov] Sent: Wednesday, June 10, 2009 11:15 AM To: Daniel Halpin Cc: Collin Hill; Waddell, Christopher; Caldwell, Deborah; Barber, Douglas; Robertson, Gewreka Subject: RE: CBH Single Audit Request

Looks fine. I've checked the calendars for our staff.....if all calendars are up-to-date, June 25 at 3:00 is the better date. We can meet here in our conference room.

-----Original Message----- From: Daniel Halpin [mailto:dhalpin@cbh.com] Sent: Tuesday, June 09, 2009 5:25 PM To: Spears, Cornita Cc: Collin Hill Subject: CBH Single Audit Request

Nita,

It is hard to believe that it is already time to start thinking about single audit again. Based on preliminary funding projections and programs that are required to be audited by the Office of the State Auditor, we project that we will have the following major programs in the current fiscal year:

1) Supplemental food program - WIC

2) Temporary Assistance for Needy Families

3) Medicaid Direct Benefit Payments/Medical Assistance

4) Foster Care Adoption Cluster

5) Low Income Energy Assistance Program

6) North Carolina Health Choice

7) Public School Building Capital Fund

8) Juvenile Crime Prevention Council Programs

9) Structured Day Program

10) Project Challenge

11) DSS Cross Cutting

We are requesting your assistance with the following five programs:

1) Temporary Assistance for Needy Families

2) Medicaid Direct Benefit Payments/Medical Assistance

3) Foster Care Adoption Cluster

4) Low Income Energy Assistance

5) DSS Cross Cutting

Collin and I would like to schedule a face to face meeting at your office to discuss this year's single audit. This year we will be taking a different approach in our internal control documentation and we will like to discuss the impact on the audit. If possible, we would like to schedule the meeting at 3:00 on Wednesday, June 24 or Thursday June 25. If either if these dates work with your schedule, just let me know. If these dates do not work, if you could provide a few alternative times after June 25 and I will try to arrange a mutually convenient time.

Also, we will again be preparing binder packages to use at work papers for each program. If this program delegation is acceptable, just let me know and I can go ahead and send you the binder packages by the beginning of next week. If you prefer, I can wait to send the binder packages until after the planning meeting.

Thank you in advance for your continued help and let me know what date will work for the meeting and when you prefer to receive the binder packages.

Best Regards,

Danny Halpin Senior Accountant

Cherry, Bekaert & Holland, L.L.P. 2626 Glenwood Avenue - Suite 300 Raleigh, NC 27608 919.782.1040 phone 919.783.0976 fax dhalpin@cbh.com email

Solutions.Character.Depth. The Firm of Choice. www.cbh.com

________________________________

From: Collin Hill Sent: Tue 6/9/2009 5:09 PM To: Daniel Halpin Subject: FW: Mecklenburg County

FYI.

________________________________

From: Murchison, Gail [mailto:Gail.Murchison@mecklenburgcountync.gov] Sent: Tuesday, June 09, 2009 4:38 PM To: Collin Hill Subject: RE: Mecklenburg County

Hi Collin,

I was just about to send everything out for the meeting when the Manager's Office notified us of the conflicts, so at least I did not have to recall everything. As soon as we have some dates, I'll let you know.

We will add a letter to the State Treasurer for the OPEB funds.

Gail

________________________________

From: Collin Hill [mailto:chill@cbh.com] Sent: Tuesday, June 09, 2009 4:11 PM To: Murchison, Gail Subject: RE: Mecklenburg County

Hi Gail. Just keep us in the loop on the rescheduled meeting as you find out. Danny should be sending you the confirm control and bank confirmation soon. We would like to confirm the OPEB funds.

Thanks,

Collin

________________________________

From: Murchison, Gail [mailto:Gail.Murchison@mecklenburgcountync.gov] Sent: Tuesday, June 09, 2009 10:01 AM To: Eddie Burke; Collin Hill Cc: Diorio, Dena R. Subject: Mecklenburg County

Good Morning Eddie and Collin,

Hope you both are doing well.

First, attached are the various DSS reports that CBH issued followed by management's responses. Let either Dena or me know if you have a question regarding the responses.

Second, the Audit Review Committee meeting set for next Tuesday, June 16 has been cancelled. At this point, an alternate date has not been determined. As soon as one is proposed, I will be back in touch.

Lastly, Daniel was going to send us a bank confirmation form so we can get those completed for June 30. Please let us know of any other comfirmations you would like sent. We will prepare the ones to the towns and the city, as well as the school system. Do we need to confirm with the NC Treasurer the OPEB funds on deposit in the trust?

Thanks, Gail

Gail Murchison Deputy Director of Finance Mecklenburg County, NC 704-336-2690 Gail.Murchison@MecklenburgCountyNC.gov

_____________________________________________________________________

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation

This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

_____________________________________________________________________

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation * This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation * This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation * This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation * This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation * This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

From: Spears, Cornita Sent: Wednesday, June 24, 2009 7:50 AM To: Daniel Halpin Subject: RE: CBH Single Audit Request

Importance: High

No need. I went back to the office and saved it all to our server; everyone has access to it.

_____

From: Daniel Halpin [mailto:dhalpin@cbh.com] Sent: Tue 6/23/2009 10:18 PM To: Spears, Cornita Subject: RE: CBH Single Audit Request

Nita,

I just got your voicemail now; I will send all binders to Chris as requested. In the future if you don't hear back from me soon try my cell (919) 594-7200 - I am really never at the office and sometimes I don't have email at the client that I am at so my cell is the best way to reach me. Also, can you provide the address of your office - I believe I remember where it is at but wanted to double check.

Thanks,

Danny Halpin Senior Accountant

Cherry, Bekaert & Holland, L.L.P. 2626 Glenwood Avenue - Suite 300 Raleigh, NC 27608 919.782.1040 phone 919.783.0976 fax dhalpin@cbh.com email

Solutions.Character.Depth. The Firm of Choice. www.cbh.com

________________________________

From: Spears, Cornita [mailto:Cornita.Spears@mecklenburgcountync.gov] Sent: Thu 6/18/2009 3:09 PM To: Daniel Halpin Subject: RE: CBH Single Audit Request

okay

-----Original Message----- From: Daniel Halpin [mailto:dhalpin@cbh.com] Sent: Thursday, June 18, 2009 3:03 PM To: Spears, Cornita Subject: RE: CBH Single Audit Request

Nita,

Sorry, I had a few unexpected projects come up and I have not been able to finish the binders - I'll finish the binders over the weekend and send them directly to you. So far there are not many changes and we'll discuss all changes in the compliance supplements at the meeting on next Thursday.

Thanks,

Danny Halpin Senior Accountant

Cherry, Bekaert & Holland, L.L.P. 2626 Glenwood Avenue - Suite 300 Raleigh, NC 27608 919.782.1040 phone 919.783.0976 fax dhalpin@cbh.com email

Solutions.Character.Depth. The Firm of Choice. www.cbh.com

________________________________

From: Spears, Cornita [mailto:Cornita.Spears@mecklenburgcountync.gov] Sent: Wed 6/10/2009 2:22 PM To: Daniel Halpin Subject: RE: CBH Single Audit Request

ok

-----Original Message----- From: Daniel Halpin [mailto:dhalpin@cbh.com] Sent: Wednesday, June 10, 2009 2:22 PM To: Spears, Cornita Cc: Collin Hill Subject: RE: CBH Single Audit Request

Nita,

Sounds good, it would be very helpful to have everyone in the meeting b/c we have some changes with the IC memo that we will need to discuss.

Thanks,

Danny

-----Original Message----- From: Spears, Cornita [mailto:Cornita.Spears@mecklenburgcountync.gov] Sent: Wednesday, June 10, 2009 2:14 PM To: Daniel Halpin Cc: Collin Hill Subject: RE: CBH Single Audit Request

I'm planning for Chris, Deb, Doug and Gewreka to be in the meeting too. That way they can get instructions and ask any questions they may have.

-----Original Message----- From: Daniel Halpin [mailto:dhalpin@cbh.com] Sent: Wednesday, June 10, 2009 1:45 PM To: Spears, Cornita Cc: Collin Hill Subject: RE: CBH Single Audit Request

Nita,

Sounds good, Collin and I will see you at 3:00 on Thursday, June 25. I will send you the binder packages by the beginning of next week to allow ample time for your staff to review the binder packages prior to the meeting.

Best Regards,

Danny Halpin

-----Original Message----- From: Spears, Cornita [mailto:Cornita.Spears@mecklenburgcountync.gov] Sent: Wednesday, June 10, 2009 11:15 AM To: Daniel Halpin Cc: Collin Hill; Waddell, Christopher; Caldwell, Deborah; Barber, Douglas; Robertson, Gewreka Subject: RE: CBH Single Audit Request

Looks fine. I've checked the calendars for our staff.....if all calendars are up-to-date, June 25 at 3:00 is the better date. We can meet here in our conference room.

-----Original Message----- From: Daniel Halpin [mailto:dhalpin@cbh.com] Sent: Tuesday, June 09, 2009 5:25 PM To: Spears, Cornita Cc: Collin Hill Subject: CBH Single Audit Request

Nita,

It is hard to believe that it is already time to start thinking about single audit again. Based on preliminary funding projections and programs that are required to be audited by the Office of the State Auditor, we project that we will have the following major programs in the current fiscal year:

1) Supplemental food program - WIC

2) Temporary Assistance for Needy Families

3) Medicaid Direct Benefit Payments/Medical Assistance

4) Foster Care Adoption Cluster

5) Low Income Energy Assistance Program

6) North Carolina Health Choice

7) Public School Building Capital Fund

8) Juvenile Crime Prevention Council Programs

9) Structured Day Program

10) Project Challenge

11) DSS Cross Cutting

We are requesting your assistance with the following five programs:

1) Temporary Assistance for Needy Families

2) Medicaid Direct Benefit Payments/Medical Assistance

3) Foster Care Adoption Cluster

4) Low Income Energy Assistance

5) DSS Cross Cutting

Collin and I would like to schedule a face to face meeting at your office to discuss this year's single audit. This year we will be taking a different approach in our internal control documentation and we will like to discuss the impact on the audit. If possible, we would like to schedule the meeting at 3:00 on Wednesday, June 24 or Thursday June 25. If either if these dates work with your schedule, just let me know. If these dates do not work, if you could provide a few alternative times after June 25 and I will try to arrange a mutually convenient time.

Also, we will again be preparing binder packages to use at work papers for each program. If this program delegation is acceptable, just let me know and I can go ahead and send you the binder packages by the beginning of next week. If you prefer, I can wait to send the binder packages until after the planning meeting.

Thank you in advance for your continued help and let me know what date will work for the meeting and when you prefer to receive the binder packages.

Best Regards,

Danny Halpin Senior Accountant

Cherry, Bekaert & Holland, L.L.P. 2626 Glenwood Avenue - Suite 300 Raleigh, NC 27608 919.782.1040 phone 919.783.0976 fax dhalpin@cbh.com email

Solutions.Character.Depth. The Firm of Choice. www.cbh.com

________________________________

From: Collin Hill Sent: Tue 6/9/2009 5:09 PM To: Daniel Halpin Subject: FW: Mecklenburg County

FYI.

________________________________

From: Murchison, Gail [mailto:Gail.Murchison@mecklenburgcountync.gov] Sent: Tuesday, June 09, 2009 4:38 PM To: Collin Hill Subject: RE: Mecklenburg County

Hi Collin,

I was just about to send everything out for the meeting when the Manager's Office notified us of the conflicts, so at least I did not have to recall everything. As soon as we have some dates, I'll let you know.

We will add a letter to the State Treasurer for the OPEB funds.

Gail

________________________________

From: Collin Hill [mailto:chill@cbh.com] Sent: Tuesday, June 09, 2009 4:11 PM To: Murchison, Gail Subject: RE: Mecklenburg County

Hi Gail. Just keep us in the loop on the rescheduled meeting as you find out. Danny should be sending you the confirm control and bank confirmation soon. We would like to confirm the OPEB funds.

Thanks,

Collin

________________________________

From: Murchison, Gail [mailto:Gail.Murchison@mecklenburgcountync.gov] Sent: Tuesday, June 09, 2009 10:01 AM To: Eddie Burke; Collin Hill Cc: Diorio, Dena R. Subject: Mecklenburg County

Good Morning Eddie and Collin,

Hope you both are doing well.

First, attached are the various DSS reports that CBH issued followed by management's responses. Let either Dena or me know if you have a question regarding the responses.

Second, the Audit Review Committee meeting set for next Tuesday, June 16 has been cancelled. At this point, an alternate date has not been determined. As soon as one is proposed, I will be back in touch.

Lastly, Daniel was going to send us a bank confirmation form so we can get those completed for June 30. Please let us know of any other comfirmations you would like sent. We will prepare the ones to the towns and the city, as well as the school system. Do we need to confirm with the NC Treasurer the OPEB funds on deposit in the trust?

Thanks, Gail

Gail Murchison Deputy Director of Finance Mecklenburg County, NC 704-336-2690 Gail.Murchison@MecklenburgCountyNC.gov

_____________________________________________________________________

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation

This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

_____________________________________________________________________

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation * This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation * This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation * This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation * This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation * This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

From: Daniel Halpin [dhalpin@cbh.com] Sent: Tuesday, June 23, 2009 10:18 PM To: Spears, Cornita Subject: RE: CBH Single Audit Request

Nita,

I just got your voicemail now; I will send all binders to Chris as requested. In the future if you don't hear back from me soon try my cell (919) 594-7200 - I am really never at the office and sometimes I don't have email at the client that I am at so my cell is the best way to reach me. Also, can you provide the address of your office - I believe I remember where it is at but wanted to double check.

Thanks,

Danny Halpin Senior Accountant Cherry, Bekaert & Holland, L.L.P. 2626 Glenwood Avenue - Suite 300 Raleigh, NC 27608 919.782.1040 phone 919.783.0976 fax dhalpin@cbh.com email Solutions.Character.Depth. The Firm of Choice. www.cbh.com

________________________________

From: Spears, Cornita [mailto:Cornita.Spears@mecklenburgcountync.gov] Sent: Thu 6/18/2009 3:09 PM To: Daniel Halpin Subject: RE: CBH Single Audit Request

okay

-----Original Message----- From: Daniel Halpin [mailto:dhalpin@cbh.com] Sent: Thursday, June 18, 2009 3:03 PM To: Spears, Cornita Subject: RE: CBH Single Audit Request

Nita,

Sorry, I had a few unexpected projects come up and I have not been able to finish the binders - I'll finish the binders over the weekend and send them directly to you. So far there are not many changes and we'll discuss all changes in the compliance supplements at the meeting on next Thursday.

Thanks,

Danny Halpin Senior Accountant

Cherry, Bekaert & Holland, L.L.P. 2626 Glenwood Avenue - Suite 300 Raleigh, NC 27608 919.782.1040 phone 919.783.0976 fax dhalpin@cbh.com email

Solutions.Character.Depth. The Firm of Choice. www.cbh.com

________________________________

From: Spears, Cornita [mailto:Cornita.Spears@mecklenburgcountync.gov] Sent: Wed 6/10/2009 2:22 PM To: Daniel Halpin Subject: RE: CBH Single Audit Request

ok

-----Original Message----- From: Daniel Halpin [mailto:dhalpin@cbh.com] Sent: Wednesday, June 10, 2009 2:22 PM To: Spears, Cornita Cc: Collin Hill Subject: RE: CBH Single Audit Request

Nita,

Sounds good, it would be very helpful to have everyone in the meeting b/c we have some changes with the IC memo that we will need to discuss.

Thanks,

Danny

-----Original Message----- From: Spears, Cornita [mailto:Cornita.Spears@mecklenburgcountync.gov] Sent: Wednesday, June 10, 2009 2:14 PM To: Daniel Halpin Cc: Collin Hill Subject: RE: CBH Single Audit Request

I'm planning for Chris, Deb, Doug and Gewreka to be in the meeting too. That way they can get instructions and ask any questions they may have.

-----Original Message----- From: Daniel Halpin [mailto:dhalpin@cbh.com] Sent: Wednesday, June 10, 2009 1:45 PM To: Spears, Cornita Cc: Collin Hill Subject: RE: CBH Single Audit Request

Nita,

Sounds good, Collin and I will see you at 3:00 on Thursday, June 25. I will send you the binder packages by the beginning of next week to allow ample time for your staff to review the binder packages prior to the meeting.

Best Regards,

Danny Halpin

-----Original Message----- From: Spears, Cornita [mailto:Cornita.Spears@mecklenburgcountync.gov] Sent: Wednesday, June 10, 2009 11:15 AM To: Daniel Halpin Cc: Collin Hill; Waddell, Christopher; Caldwell, Deborah; Barber, Douglas; Robertson, Gewreka Subject: RE: CBH Single Audit Request

Looks fine. I've checked the calendars for our staff.....if all calendars are up-to-date, June 25 at 3:00 is the better date. We can meet here in our conference room.

-----Original Message----- From: Daniel Halpin [mailto:dhalpin@cbh.com] Sent: Tuesday, June 09, 2009 5:25 PM To: Spears, Cornita Cc: Collin Hill Subject: CBH Single Audit Request

Nita,

It is hard to believe that it is already time to start thinking about single audit again. Based on preliminary funding projections and programs that are required to be audited by the Office of the State Auditor, we project that we will have the following major programs in the current fiscal year:

1) Supplemental food program - WIC

2) Temporary Assistance for Needy Families

3) Medicaid Direct Benefit Payments/Medical Assistance

4) Foster Care Adoption Cluster

5) Low Income Energy Assistance Program

6) North Carolina Health Choice

7) Public School Building Capital Fund

8) Juvenile Crime Prevention Council Programs

9) Structured Day Program

10) Project Challenge

11) DSS Cross Cutting

We are requesting your assistance with the following five programs:

1) Temporary Assistance for Needy Families

2) Medicaid Direct Benefit Payments/Medical Assistance

3) Foster Care Adoption Cluster

4) Low Income Energy Assistance

5) DSS Cross Cutting

Collin and I would like to schedule a face to face meeting at your office to discuss this year's single audit. This year we will be taking a different approach in our internal control documentation and we will like to discuss the impact on the audit. If possible, we would like to schedule the meeting at 3:00 on Wednesday, June 24 or Thursday June 25. If either if these dates work with your schedule, just let me know. If these dates do not work, if you could provide a few alternative times after June 25 and I will try to arrange a mutually convenient time.

Also, we will again be preparing binder packages to use at work papers for each program. If this program delegation is acceptable, just let me know and I can go ahead and send you the binder packages by the beginning of next week. If you prefer, I can wait to send the binder packages until after the planning meeting.

Thank you in advance for your continued help and let me know what date will work for the meeting and when you prefer to receive the binder packages.

Best Regards,

Danny Halpin Senior Accountant

Cherry, Bekaert & Holland, L.L.P. 2626 Glenwood Avenue - Suite 300 Raleigh, NC 27608 919.782.1040 phone 919.783.0976 fax dhalpin@cbh.com email

Solutions.Character.Depth. The Firm of Choice. www.cbh.com

________________________________

From: Collin Hill Sent: Tue 6/9/2009 5:09 PM To: Daniel Halpin Subject: FW: Mecklenburg County

FYI.

________________________________

From: Murchison, Gail [mailto:Gail.Murchison@mecklenburgcountync.gov] Sent: Tuesday, June 09, 2009 4:38 PM To: Collin Hill Subject: RE: Mecklenburg County

Hi Collin,

I was just about to send everything out for the meeting when the Manager's Office notified us of the conflicts, so at least I did not have to recall everything. As soon as we have some dates, I'll let you know.

We will add a letter to the State Treasurer for the OPEB funds.

Gail

________________________________

From: Collin Hill [mailto:chill@cbh.com] Sent: Tuesday, June 09, 2009 4:11 PM To: Murchison, Gail Subject: RE: Mecklenburg County

Hi Gail. Just keep us in the loop on the rescheduled meeting as you find out. Danny should be sending you the confirm control and bank confirmation soon. We would like to confirm the OPEB funds.

Thanks,

Collin

________________________________

From: Murchison, Gail [mailto:Gail.Murchison@mecklenburgcountync.gov] Sent: Tuesday, June 09, 2009 10:01 AM To: Eddie Burke; Collin Hill Cc: Diorio, Dena R. Subject: Mecklenburg County

Good Morning Eddie and Collin,

Hope you both are doing well.

First, attached are the various DSS reports that CBH issued followed by management's responses. Let either Dena or me know if you have a question regarding the responses.

Second, the Audit Review Committee meeting set for next Tuesday, June 16 has been cancelled. At this point, an alternate date has not been determined. As soon as one is proposed, I will be back in touch.

Lastly, Daniel was going to send us a bank confirmation form so we can get those completed for June 30. Please let us know of any other comfirmations you would like sent. We will prepare the ones to the towns and the city, as well as the school system. Do we need to confirm with the NC Treasurer the OPEB funds on deposit in the trust?

Thanks, Gail

Gail Murchison Deputy Director of Finance Mecklenburg County, NC 704-336-2690 Gail.Murchison@MecklenburgCountyNC.gov

_____________________________________________________________________

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation

This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

_____________________________________________________________________

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation * This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation * This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation * This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation * This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation * This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

From: Daniel Halpin [dhalpin@cbh.com] Sent: Monday, June 22, 2009 9:47 AM To: Spears, Cornita Subject: Foster Care Binder Template

Danny Halpin Senior Accountant Cherry, Bekaert & Holland, L.L.P. 2626 Glenwood Avenue - Suite 300 Raleigh, NC 27608 919.782.1040 phone 919.783.0976 fax dhalpin@cbh.com email Solutions.Character.Depth. The Firm of Choice. www.cbh.com

________________________________

From: Spears, Cornita [mailto:Cornita.Spears@mecklenburgcountync.gov] Sent: Thu 6/18/2009 3:09 PM To: Daniel Halpin Subject: RE: CBH Single Audit Request

okay

-----Original Message----- From: Daniel Halpin [mailto:dhalpin@cbh.com] Sent: Thursday, June 18, 2009 3:03 PM To: Spears, Cornita Subject: RE: CBH Single Audit Request

Nita,

Sorry, I had a few unexpected projects come up and I have not been able to finish the binders - I'll finish the binders over the weekend and send them directly to you. So far there are not many changes and we'll discuss all changes in the compliance supplements at the meeting on next Thursday.

Thanks,

Danny Halpin Senior Accountant

Cherry, Bekaert & Holland, L.L.P. 2626 Glenwood Avenue - Suite 300 Raleigh, NC 27608 919.782.1040 phone 919.783.0976 fax dhalpin@cbh.com email

Solutions.Character.Depth. The Firm of Choice. www.cbh.com

________________________________

From: Spears, Cornita [mailto:Cornita.Spears@mecklenburgcountync.gov] Sent: Wed 6/10/2009 2:22 PM To: Daniel Halpin Subject: RE: CBH Single Audit Request

ok

-----Original Message----- From: Daniel Halpin [mailto:dhalpin@cbh.com] Sent: Wednesday, June 10, 2009 2:22 PM To: Spears, Cornita Cc: Collin Hill Subject: RE: CBH Single Audit Request

Nita,

Sounds good, it would be very helpful to have everyone in the meeting b/c we have some changes with the IC memo that we will need to discuss.

Thanks,

Danny

-----Original Message----- From: Spears, Cornita [mailto:Cornita.Spears@mecklenburgcountync.gov] Sent: Wednesday, June 10, 2009 2:14 PM To: Daniel Halpin Cc: Collin Hill Subject: RE: CBH Single Audit Request

I'm planning for Chris, Deb, Doug and Gewreka to be in the meeting too. That way they can get instructions and ask any questions they may have.

-----Original Message----- From: Daniel Halpin [mailto:dhalpin@cbh.com] Sent: Wednesday, June 10, 2009 1:45 PM To: Spears, Cornita Cc: Collin Hill Subject: RE: CBH Single Audit Request

Nita,

Sounds good, Collin and I will see you at 3:00 on Thursday, June 25. I will send you the binder packages by the beginning of next week to allow ample time for your staff to review the binder packages prior to the meeting.

Best Regards,

Danny Halpin

-----Original Message----- From: Spears, Cornita [mailto:Cornita.Spears@mecklenburgcountync.gov] Sent: Wednesday, June 10, 2009 11:15 AM To: Daniel Halpin Cc: Collin Hill; Waddell, Christopher; Caldwell, Deborah; Barber, Douglas; Robertson, Gewreka Subject: RE: CBH Single Audit Request

Looks fine. I've checked the calendars for our staff.....if all calendars are up-to-date, June 25 at 3:00 is the better date. We can meet here in our conference room.

-----Original Message----- From: Daniel Halpin [mailto:dhalpin@cbh.com] Sent: Tuesday, June 09, 2009 5:25 PM To: Spears, Cornita Cc: Collin Hill Subject: CBH Single Audit Request

Nita,

It is hard to believe that it is already time to start thinking about single audit again. Based on preliminary funding projections and programs that are required to be audited by the Office of the State Auditor, we project that we will have the following major programs in the current fiscal year:

1) Supplemental food program - WIC

2) Temporary Assistance for Needy Families

3) Medicaid Direct Benefit Payments/Medical Assistance

4) Foster Care Adoption Cluster

5) Low Income Energy Assistance Program

6) North Carolina Health Choice

7) Public School Building Capital Fund

8) Juvenile Crime Prevention Council Programs

9) Structured Day Program

10) Project Challenge

11) DSS Cross Cutting

We are requesting your assistance with the following five programs:

1) Temporary Assistance for Needy Families

2) Medicaid Direct Benefit Payments/Medical Assistance

3) Foster Care Adoption Cluster

4) Low Income Energy Assistance

5) DSS Cross Cutting

Collin and I would like to schedule a face to face meeting at your office to discuss this year's single audit. This year we will be taking a different approach in our internal control documentation and we will like to discuss the impact on the audit. If possible, we would like to schedule the meeting at 3:00 on Wednesday, June 24 or Thursday June 25. If either if these dates work with your schedule, just let me know. If these dates do not work, if you could provide a few alternative times after June 25 and I will try to arrange a mutually convenient time.

Also, we will again be preparing binder packages to use at work papers for each program. If this program delegation is acceptable, just let me know and I can go ahead and send you the binder packages by the beginning of next week. If you prefer, I can wait to send the binder packages until after the planning meeting.

Thank you in advance for your continued help and let me know what date will work for the meeting and when you prefer to receive the binder packages.

Best Regards,

Danny Halpin Senior Accountant

Cherry, Bekaert & Holland, L.L.P. 2626 Glenwood Avenue - Suite 300 Raleigh, NC 27608 919.782.1040 phone 919.783.0976 fax dhalpin@cbh.com email

Solutions.Character.Depth. The Firm of Choice. www.cbh.com

________________________________

From: Collin Hill Sent: Tue 6/9/2009 5:09 PM To: Daniel Halpin Subject: FW: Mecklenburg County

FYI.

________________________________

From: Murchison, Gail [mailto:Gail.Murchison@mecklenburgcountync.gov] Sent: Tuesday, June 09, 2009 4:38 PM To: Collin Hill Subject: RE: Mecklenburg County

Hi Collin,

I was just about to send everything out for the meeting when the Manager's Office notified us of the conflicts, so at least I did not have to recall everything. As soon as we have some dates, I'll let you know.

We will add a letter to the State Treasurer for the OPEB funds.

Gail

________________________________

From: Collin Hill [mailto:chill@cbh.com] Sent: Tuesday, June 09, 2009 4:11 PM To: Murchison, Gail Subject: RE: Mecklenburg County

Hi Gail. Just keep us in the loop on the rescheduled meeting as you find out. Danny should be sending you the confirm control and bank confirmation soon. We would like to confirm the OPEB funds.

Thanks,

Collin

________________________________

From: Murchison, Gail [mailto:Gail.Murchison@mecklenburgcountync.gov] Sent: Tuesday, June 09, 2009 10:01 AM To: Eddie Burke; Collin Hill Cc: Diorio, Dena R. Subject: Mecklenburg County

Good Morning Eddie and Collin,

Hope you both are doing well.

First, attached are the various DSS reports that CBH issued followed by management's responses. Let either Dena or me know if you have a question regarding the responses.

Second, the Audit Review Committee meeting set for next Tuesday, June 16 has been cancelled. At this point, an alternate date has not been determined. As soon as one is proposed, I will be back in touch.

Lastly, Daniel was going to send us a bank confirmation form so we can get those completed for June 30. Please let us know of any other comfirmations you would like sent. We will prepare the ones to the towns and the city, as well as the school system. Do we need to confirm with the NC Treasurer the OPEB funds on deposit in the trust?

Thanks, Gail

Gail Murchison Deputy Director of Finance Mecklenburg County, NC 704-336-2690 Gail.Murchison@MecklenburgCountyNC.gov

_____________________________________________________________________

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation

This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

_____________________________________________________________________

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation * This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation * This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation * This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation * This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation * This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

From: Spears, Cornita Sent: Thursday, June 18, 2009 10:12 AM To: Waddell, Christopher Subject: FW: Observer

_____

From: Spears, Cornita Sent: Thursday, June 18, 2009 9:55 AM To: Caldwell, Deborah Subject: RE: Observer

That's not our concern.

_____

From: Caldwell, Deborah Sent: Thursday, June 18, 2009 9:54 AM To: Spears, Cornita Subject: RE: Observer

I am sure you know a lot thoughts are running through my head. Primarily the logistics of it all. Deborah C. Caldwell Deborah C. Caldwell Information Systems Auditor Mecklenburg County Government Department of Internal Audit 600 East Fourth Street Charlotte, NC 28202 Office: 704-336-2616 Fax: 704-319-9462 Deborah.Caldwell@MecklenburgCountyNC.gov

_____

From: Spears, Cornita Sent: Thursday, June 18, 2009 9:52 AM To: Caldwell, Deborah Subject: RE: Observer

Will not write checks.

_____

From: Caldwell, Deborah Sent: Thursday, June 18, 2009 9:06 AM To: Spears, Cornita Subject: Observer

Nita, I scanned the article in the paper this morning pretty fast about the DSS audits (ours and CBH). Did I read it right, has a decision been made that DSS will not write checks any longer? Or was it to mean that checks will not be written by DSS for CRO ? Deb Deborah C. Caldwell Deborah C. Caldwell Information Systems Auditor Mecklenburg County Government Department of Internal Audit 600 East Fourth Street Charlotte, NC 28202 Office: 704-336-2616 Fax: 704-319-9462 Deborah.Caldwell@MecklenburgCountyNC.gov

From: Spears, Cornita Sent: Thursday, June 18, 2009 9:55 AM To: Caldwell, Deborah Subject: RE: Observer

That's not our concern.

_____

From: Caldwell, Deborah Sent: Thursday, June 18, 2009 9:54 AM To: Spears, Cornita Subject: RE: Observer

I am sure you know a lot thoughts are running through my head. Primarily the logistics of it all. Deborah C. Caldwell Deborah C. Caldwell Information Systems Auditor Mecklenburg County Government Department of Internal Audit 600 East Fourth Street Charlotte, NC 28202 Office: 704-336-2616 Fax: 704-319-9462 Deborah.Caldwell@MecklenburgCountyNC.gov

_____

From: Spears, Cornita Sent: Thursday, June 18, 2009 9:52 AM To: Caldwell, Deborah Subject: RE: Observer

Will not write checks.

_____

From: Caldwell, Deborah Sent: Thursday, June 18, 2009 9:06 AM To: Spears, Cornita Subject: Observer

Nita, I scanned the article in the paper this morning pretty fast about the DSS audits (ours and CBH). Did I read it right, has a decision been made that DSS will not write checks any longer? Or was it to mean that checks will not be written by DSS for CRO ? Deb Deborah C. Caldwell Deborah C. Caldwell Information Systems Auditor Mecklenburg County Government Department of Internal Audit 600 East Fourth Street Charlotte, NC 28202 Office: 704-336-2616 Fax: 704-319-9462 Deborah.Caldwell@MecklenburgCountyNC.gov

From: Caldwell, Deborah Sent: Thursday, June 18, 2009 9:54 AM To: Spears, Cornita Subject: RE: Observer

I am sure you know a lot thoughts are running through my head. Primarily the logistics of it all. Deborah C. Caldwell Deborah C. Caldwell Information Systems Auditor Mecklenburg County Government Department of Internal Audit 600 East Fourth Street Charlotte, NC 28202 Office: 704-336-2616 Fax: 704-319-9462 Deborah.Caldwell@MecklenburgCountyNC.gov

_____

From: Spears, Cornita Sent: Thursday, June 18, 2009 9:52 AM To: Caldwell, Deborah Subject: RE: Observer

Will not write checks.

_____

From: Caldwell, Deborah Sent: Thursday, June 18, 2009 9:06 AM To: Spears, Cornita Subject: Observer

Nita, I scanned the article in the paper this morning pretty fast about the DSS audits (ours and CBH). Did I read it right, has a decision been made that DSS will not write checks any longer? Or was it to mean that checks will not be written by DSS for CRO ? Deb Deborah C. Caldwell Deborah C. Caldwell Information Systems Auditor Mecklenburg County Government Department of Internal Audit 600 East Fourth Street Charlotte, NC 28202 Office: 704-336-2616 Fax: 704-319-9462 Deborah.Caldwell@MecklenburgCountyNC.gov

From: Spears, Cornita Sent: Thursday, June 18, 2009 9:52 AM To: Caldwell, Deborah Subject: RE: Observer

Will not write checks.

_____

From: Caldwell, Deborah Sent: Thursday, June 18, 2009 9:06 AM To: Spears, Cornita Subject: Observer

Nita, I scanned the article in the paper this morning pretty fast about the DSS audits (ours and CBH). Did I read it right, has a decision been made that DSS will not write checks any longer? Or was it to mean that checks will not be written by DSS for CRO ? Deb Deborah C. Caldwell Deborah C. Caldwell Information Systems Auditor Mecklenburg County Government Department of Internal Audit 600 East Fourth Street Charlotte, NC 28202 Office: 704-336-2616 Fax: 704-319-9462 Deborah.Caldwell@MecklenburgCountyNC.gov From: Caldwell, Deborah Sent: Thursday, June 18, 2009 9:06 AM To: Spears, Cornita Subject: Observer

Nita, I scanned the article in the paper this morning pretty fast about the DSS audits (ours and CBH). Did I read it right, has a decision been made that DSS will not write checks any longer? Or was it to mean that checks will not be written by DSS for CRO ? Deb Deborah C. Caldwell Deborah C. Caldwell Information Systems Auditor Mecklenburg County Government Department of Internal Audit 600 East Fourth Street Charlotte, NC 28202 Office: 704-336-2616 Fax: 704-319-9462 Deborah.Caldwell@MecklenburgCountyNC.gov From: Mecklenburg News Now Sent: Wednesday, June 17, 2009 1:03 PM To: Mecklenburg News Now Subject: BOARD OF COUNTY COMMISSIONERS ADOPTS $1.42 BILLION BUDGET FOR FISCAL YEAR 2010

NEWS RELEASE MECKLENBURG COUNTY PUBLIC SERVICE AND INFORMATION DEPARTMENT June 17, 2009

FOR IMMEDIATE RELEASE

BOARD OF COUNTY COMMISSIONERS ADOPTS $1.42 BILLION BUDGET FOR FISCAL YEAR 2010

Charlotte, N.C. ñ The Mecklenburg Board of County Commissioners unanimously adopted an operating budget of $1.42 billion for fiscal year 2010 on Tuesday evening. The budget maintains the County tax rate of 83.87 cents per hundred dollars of assessed property value.

Commissioners were able to maintain the tax rate by making significant cuts across the County. The budget, which is about 94 percent of the budget for FY2009, includes the elimination of 176 positions, including 83 filled, and the defunding of an additional 75 positions across County departments.

The vote came nearly two weeks after commissioners gave preliminary approval to County Manager Harry L. Jones Sr.ís recommended budget with minor changes in a straw poll on June 3.

Many County program areas took deep reductions in order to balance the budget, including Charlotte-Mecklenburg Schools with a budget cut of $34 million. Other program area reductions include:

? Adult Mental Illness Prevention and Protection: 5 percent.

? Aging In Place Services: 13 percent

? Central Piedmont Community College Education Funding: 5 percent

? Child Abuse and Neglect Prevention and Protection: 29 percent

? Child & Adolescent Mental Illness Prevention/Treatment: 19 percent

? Community Violence Protection/Prevention: 18 percent

? Economic/Financial Assistance (including programs administered by the Department of Social Services and Community Support Services): 33 percent

? Employee Resource Management: 7 percent

ìI think everyone is going to feel the pain in this budget,î BOCC Chairman Jennifer Roberts said at Tuesday eveningís meeting. ìI am confident that we are managing responsibly, that we are collaborating well, and that we will weather this crisis and that we are fortunate to have good financial managers, to have great department heads, to have great community partners.î

Amid these reductions, funds were also sought and/or redistributed to keep vital services at a comparable level. Among these changes:

? $250,000 in Park and Recreation operations and maintenance funds were distributed to Communities in Schools; the Latin American Coalition; YMCA Strengthening Families; and the Department of Social Services.

? $140,000 from the Business Investment Grant program, Fuel and Building Maintenance services, tax revenue and the Sheriffís Office building maintenance service will fund Area Mental Healthís Developmental Disabilities service.

? $112,000 in Economic Investment Grants will fund the Employee Services Resource Centerís New Beginnings program in Community Support Services.

Other changes include:

? A revised fee structure for zoning permits, change-of-use permits and sign/billboard fees. The same resolution creates a land development fee to pay for zoning services. These changes make zoning services 100 percent fee-funded.

? The creation of a four-tier fee structure for storm water systems that distributes fees based on property size.

? A plan to refund or refinance up to $295 million in general obligation bonds. The County has the chance to trade variable-rate bonds to fixed-rate bonds. The tentative sale date for these bonds is September 3, 2009.

? The planned sale of $100 million in general obligation bonds to fund the purchase of land and construction of new schools already approved by voters.

ìIncluded in this budget are some concepts that are going to force us to think differently,î Jones said at Tuesday eveningís BOCC meeting. ìThere has to be a fervent and strong commitment on the part of County employees and departments and our community partners to work together collaboratively to find better ways to provide the services that this community deserves.î

###

Media contact: Danny Diehl, (704) 336-2084 or Daniel.Diehl@MecklenburgCountyNC.gov

PEOPLE ∑ PRIDE ∑ PROGRESS ∑ PARTNERSHIPS

600 East Fourth Street ∑ Charlotte, North Carolina 28202-2838 ∑ (704) 336-2475 Fax (704) 336-6600

www.mecklenburgcountync.gov

From: Paige, Janice Sent: Tuesday, June 16, 2009 10:55 PM To: Alexander, Garrett; Applewhite, Isaac; Bailey, Carolyn; Bailey, Daniel; Bartl, James; Berry-Tyler, Ann; Bevilacqua, Mark; Bland, Anne; Bloch, Daniel; Bradshaw, Karen; Broadie, Candice; Broome, Lewis (Wayne); Brown, Allan; Brunnemer, Nancy; Bryant, Michael; Buchanan, Doug; Butler, Karen; Canaan, Dave; Carter, Becky; Cathey, Jim; Cherry, Shirley; Church, Lisa R.; Cobb, Bobby; Cole, Desmond; Connor, Ayanna S.; Cox, Brian; Cutajar, Ana; Davis, Betty; Dickerson, Michael; Diehl, Daniel; Diorio, Dena R.; Dixon, Wendell; Edwards, Tracy R; Elmore, Kay; Fox, Michael; Foxx, Samara; Gallagher, Laura; Gibson, Judy; Giles, Alan; Gledhill, Bruce; Goldberg, Deborah Long; Hahn, Mark; Hardy, Nyki; Hart, Blake; Herbert, Rebecca; Highfill, John; Hinkle, Catherine; Houston, Patsy E.; Jackson, Janice; Johnson, Amy; Johnson, Leslie; Jones, Harry L.; Jones, Jelese; Kiser, Darrellyn; Kish, Jacqueline; Kortekaas, Roger; Kugelmass, Sharon; Lancaster, Michelle; Law, Dot; Law, Steven; Lowry, Stacy M.; Lueck, Julie; Bethune, Marvin; McCorey, Joyce; McGillicuddy, John; McNeil, Jacqueline; McNeil, Ruth; Miller, A. Leon; Monroe, Hollye; Murchison, Gail; Murphy, Freda; Myers, Kenny; Nesbitt, Erica; Nyberg, Gay; Pacetti, Dick; Payne, Janet E.; Pendergraph, Jim; Pinkard, Jerry; Reeves, Wanda; Riddle, Joel; Risk, Paul M.; Saul, Cary; Scott, Kathy; Shannon, Angela; Shields, Bobbie; Simmons, Beverly; Smith, Sonia; Spears, Cornita; Spears, Tonette; Tibbs, Timmothy M.; Tillman, Barbara; Tingle, Bill; Tunnell, Jaz; Turner, Bryan; Vanhoy, Rachel; Voignier, Clayton; Wade, Tyrone C.; Walker, Johnella W.; Walton, Geraldine; Warren, John ( Bill ); Weaks, Janet; White, Tangela; Willard, Don; Wilson, Billy A.; Winkler, Jo; Yi, Hyong Subject: BOCC Meeting Results June 16

Importance: High

BOCC Meeting Results Meeting Held June 16, 2009 All items were approved and/or received as information as requested, except for the following: 32. County Storm Water Fees ñ Receive Update - The Board approved a 4 tier system revenue neutral.

6c Manager's Report - DSS Audit - This matter was referred to the Board's Audit Review Committee.

34. Unrestricted Contingency Allocation (Commissioner Leake) - Parts 1 - 4 failed, which was funding for summer enrichment programs. Part 5 passed, which was funding for HIV/AIDS Education and Training Programs

The next meeting of the Board is July 7th. This will be the only meeting for the month of July.

Janice S. Paige Clerk to the Board Janice.Paige@mecklenburgcountync. gov 704-336-2659 Fax: 704-336-5887 From: Cayax, Lynda Sent: Tuesday, June 16, 2009 4:38 PM To: CNTY-Prop Disp Cc: Gardner, Garry S.; Madden, Annette L. Subject: DSS Surplus Items available until 6/30/09

The following items are available from the Department of Social Services. Please contact the POC listed if you are interested in viewing these items. If there are no interested parties we will dispose of these items on 6/30/09. County Courts Office Building Suite 500 Youth and Family Services 720 east 4th. Street Charlotte, NC POC- Garry Gardner- 704-336-5443 (1) black metal three bulb tree lamp- no MC furniture ID # available. (1) wooden Computer Stand- MC Furniture ID #52796. (1) wooden Computer Stand- no MC furniture ID # available. (1) wooden Computer Stand- no MC furniture ID # available. (1) grey cloth task chair (broken)- no MC furniture ID # available. (1) bone color four drawer filing cabinet (1) wooden Computer Stand- no MC furniture ID # available. (1) wooden Computer Stand- no MC furniture ID # available. (1) Large paper shredder- no MC furniture ID # available. Social Services 301 Billingsley Road Charlotte, NC POC- Annette Madden- 704-432-3512 (1) Wooden Desk Hutch (older) 5' long. From: Diorio, Dena R. Sent: Friday, June 12, 2009 7:09 AM To: Spears, Cornita Cc: Waddell, Christopher Subject: RE: Audit projects

Thanks

_____

From: Spears, Cornita Sent: Thursday, June 11, 2009 11:49 PM To: Diorio, Dena R. Cc: Waddell, Christopher Subject: Audit projects

In follow-up to your question on yesterday, here are our projects for fiscal years 2008 and 2009; several are still in process. Luesa core audit (parts 1 and 2) Finance core audit - Office of the Tax Collector Board of Elections core audit Real Estate Services core audit Park and Rec core audit HR core audit P-card Industrial Facility Pollution and Control Authority (2) Single Audit (2) Special project - DSS Transportation Special project - YFS personnel related (2) Special project - Fraud Hotline Operational plan Special project - Environmental Health change fund Special Project - Fleet inventory Special project - DSS Giving Tree Special project - Fraud Hotline implementation plan Special project - Medical Examiner From: Spears, Cornita Sent: Thursday, June 11, 2009 11:49 PM To: Diorio, Dena R. Cc: Waddell, Christopher Subject: Audit projects

In follow-up to your question on yesterday, here are our projects for fiscal years 2008 and 2009; several are still in process. Luesa core audit (parts 1 and 2) Finance core audit - Office of the Tax Collector Board of Elections core audit Real Estate Services core audit Park and Rec core audit HR core audit P-card Industrial Facility Pollution and Control Authority (2) Single Audit (2) Special project - DSS Transportation Special project - YFS personnel related (2) Special project - Fraud Hotline Operational plan Special project - Environmental Health change fund Special Project - Fleet inventory Special project - DSS Giving Tree Special project - Fraud Hotline implementation plan Special project - Medical Examiner From: Spears, Cornita Sent: Thursday, June 11, 2009 3:57 PM To: Waddell, Christopher Subject: Audits - what have I forgotten?

In follow-up to your question on yesterday: 1. FY08 - Reports issued and used for our balanced scorecard reporting a. Industrial Facility Pollution and Control Authority b. P-card c. Single Audit d. Luesa core audit (part 1) e. Special project - DSS Transportation f. Special project - YFS (personnel related) g. Special Project - YFS (personnel related) h. Special project - Fraud Hotline Operational plan i. Special project - Environmental Health change fund j. Special Project - Fleet inventory 2. FY09 - Projects completed, being finalized, or fieldwork in process a. Industrial Facility Pollution and Control Authority b. Single Audit c. Luesa core audit (part 2) d. Finance core audit - Office of the Tax Collector e. Board of Elections core audit f. Real Estate Services core audit g. Park and Rec core audit h. HR core audit i. Special project - DSS Giving Tree j. Special project - Fraud Hotline implementation plan k. Special project - Medical Examiner From: Spears, Cornita Sent: Thursday, June 11, 2009 10:22 AM To: Waddell, Christopher; Caldwell, Deborah; Robertson, Gewreka; Barber, Douglas Subject: FW: Audit Committee

_____

From: Diorio, Dena R. Sent: Wednesday, June 10, 2009 5:05 PM To: Spears, Cornita Subject: FW: Audit Committee

Here's everything.

_____

From: Diorio, Dena R. Sent: Monday, June 08, 2009 2:31 PM To: McGillicuddy, John Cc: Murchison, Gail; Wilson, Mary; Diehl, Daniel; Lancaster, Michelle Subject: FW: Audit Committee

John, Attached are the final copies of all of the DSS audit reports and the responses. As indicated below we need to get these to the Audit Review Committee in advance of the meeting on Tuesday 6/16- we were going to send them later this week - probably Thursday. Let me know if you have any questions or need me to do anything else.

_____

From: Diorio, Dena R. Sent: Monday, June 08, 2009 2:25 PM To: Murchison, Gail Subject: Audit Committee

Gail - I am attaching all of the final versions of the documents (reports and responses) so you can send them off to the Audit Committee. Let me know if you make any further changes. I do not have an electronic copy of Nita's report.

Dena R. Diorio Director of Finance Mecklenburg County 600 East Fourth Street Charlotte, North Carolina 28202 Dena.Diorio@mecklenburgcountync.gov 704-336-2228 (p) 704-336-2380 (f)

Please take the time to complete the Finance Departmentís Customer Service Survey here.

From: Diorio, Dena R. Sent: Wednesday, June 10, 2009 5:05 PM To: Spears, Cornita Subject: FW: Audit Committee

Here's everything.

_____

From: Diorio, Dena R. Sent: Monday, June 08, 2009 2:31 PM To: McGillicuddy, John Cc: Murchison, Gail; Wilson, Mary; Diehl, Daniel; Lancaster, Michelle Subject: FW: Audit Committee

John, Attached are the final copies of all of the DSS audit reports and the responses. As indicated below we need to get these to the Audit Review Committee in advance of the meeting on Tuesday 6/16- we were going to send them later this week - probably Thursday. Let me know if you have any questions or need me to do anything else.

_____

From: Diorio, Dena R. Sent: Monday, June 08, 2009 2:25 PM To: Murchison, Gail Subject: Audit Committee

Gail - I am attaching all of the final versions of the documents (reports and responses) so you can send them off to the Audit Committee. Let me know if you make any further changes. I do not have an electronic copy of Nita's report.

Dena R. Diorio Director of Finance Mecklenburg County 600 East Fourth Street Charlotte, North Carolina 28202 Dena.Diorio@mecklenburgcountync.gov 704-336-2228 (p) 704-336-2380 (f)

Please take the time to complete the Finance Departmentís Customer Service Survey here.

From: Spears, Cornita Sent: Wednesday, June 10, 2009 2:22 PM To: Waddell, Christopher; Barber, Douglas; Caldwell, Deborah; Robertson, Gewreka Subject: FW: CBH Single Audit Request

-----Original Message----- From: Daniel Halpin [mailto:dhalpin@cbh.com] Sent: Wednesday, June 10, 2009 2:22 PM To: Spears, Cornita Cc: Collin Hill Subject: RE: CBH Single Audit Request

Nita,

Sounds good, it would be very helpful to have everyone in the meeting b/c we have some changes with the IC memo that we will need to discuss.

Thanks,

Danny

-----Original Message----- From: Spears, Cornita [mailto:Cornita.Spears@mecklenburgcountync.gov] Sent: Wednesday, June 10, 2009 2:14 PM To: Daniel Halpin Cc: Collin Hill Subject: RE: CBH Single Audit Request

I'm planning for Chris, Deb, Doug and Gewreka to be in the meeting too. That way they can get instructions and ask any questions they may have.

-----Original Message----- From: Daniel Halpin [mailto:dhalpin@cbh.com] Sent: Wednesday, June 10, 2009 1:45 PM To: Spears, Cornita Cc: Collin Hill Subject: RE: CBH Single Audit Request

Nita,

Sounds good, Collin and I will see you at 3:00 on Thursday, June 25. I will send you the binder packages by the beginning of next week to allow ample time for your staff to review the binder packages prior to the meeting.

Best Regards,

Danny Halpin

-----Original Message----- From: Spears, Cornita [mailto:Cornita.Spears@mecklenburgcountync.gov] Sent: Wednesday, June 10, 2009 11:15 AM To: Daniel Halpin Cc: Collin Hill; Waddell, Christopher; Caldwell, Deborah; Barber, Douglas; Robertson, Gewreka Subject: RE: CBH Single Audit Request

Looks fine. I've checked the calendars for our staff.....if all calendars are up-to-date, June 25 at 3:00 is the better date. We can meet here in our conference room.

-----Original Message----- From: Daniel Halpin [mailto:dhalpin@cbh.com] Sent: Tuesday, June 09, 2009 5:25 PM To: Spears, Cornita Cc: Collin Hill Subject: CBH Single Audit Request

Nita,

It is hard to believe that it is already time to start thinking about single audit again. Based on preliminary funding projections and programs that are required to be audited by the Office of the State Auditor, we project that we will have the following major programs in the current fiscal year:

1) Supplemental food program - WIC

2) Temporary Assistance for Needy Families

3) Medicaid Direct Benefit Payments/Medical Assistance

4) Foster Care Adoption Cluster

5) Low Income Energy Assistance Program

6) North Carolina Health Choice

7) Public School Building Capital Fund

8) Juvenile Crime Prevention Council Programs

9) Structured Day Program

10) Project Challenge

11) DSS Cross Cutting

We are requesting your assistance with the following five programs:

1) Temporary Assistance for Needy Families

2) Medicaid Direct Benefit Payments/Medical Assistance

3) Foster Care Adoption Cluster

4) Low Income Energy Assistance

5) DSS Cross Cutting

Collin and I would like to schedule a face to face meeting at your office to discuss this year's single audit. This year we will be taking a different approach in our internal control documentation and we will like to discuss the impact on the audit. If possible, we would like to schedule the meeting at 3:00 on Wednesday, June 24 or Thursday June 25. If either if these dates work with your schedule, just let me know. If these dates do not work, if you could provide a few alternative times after June 25 and I will try to arrange a mutually convenient time.

Also, we will again be preparing binder packages to use at work papers for each program. If this program delegation is acceptable, just let me know and I can go ahead and send you the binder packages by the beginning of next week. If you prefer, I can wait to send the binder packages until after the planning meeting.

Thank you in advance for your continued help and let me know what date will work for the meeting and when you prefer to receive the binder packages.

Best Regards,

Danny Halpin Senior Accountant Cherry, Bekaert & Holland, L.L.P. 2626 Glenwood Avenue - Suite 300 Raleigh, NC 27608 919.782.1040 phone 919.783.0976 fax dhalpin@cbh.com email Solutions.Character.Depth. The Firm of Choice. www.cbh.com

________________________________

From: Collin Hill Sent: Tue 6/9/2009 5:09 PM To: Daniel Halpin Subject: FW: Mecklenburg County

FYI.

________________________________

From: Murchison, Gail [mailto:Gail.Murchison@mecklenburgcountync.gov] Sent: Tuesday, June 09, 2009 4:38 PM To: Collin Hill Subject: RE: Mecklenburg County

Hi Collin, I was just about to send everything out for the meeting when the Manager's Office notified us of the conflicts, so at least I did not have to recall everything. As soon as we have some dates, I'll let you know. We will add a letter to the State Treasurer for the OPEB funds. Gail

________________________________

From: Collin Hill [mailto:chill@cbh.com] Sent: Tuesday, June 09, 2009 4:11 PM To: Murchison, Gail Subject: RE: Mecklenburg County

Hi Gail. Just keep us in the loop on the rescheduled meeting as you find out. Danny should be sending you the confirm control and bank confirmation soon. We would like to confirm the OPEB funds. Thanks, Collin

________________________________

From: Murchison, Gail [mailto:Gail.Murchison@mecklenburgcountync.gov] Sent: Tuesday, June 09, 2009 10:01 AM To: Eddie Burke; Collin Hill Cc: Diorio, Dena R. Subject: Mecklenburg County

Good Morning Eddie and Collin, Hope you both are doing well. First, attached are the various DSS reports that CBH issued followed by management's responses. Let either Dena or me know if you have a question regarding the responses. Second, the Audit Review Committee meeting set for next Tuesday, June 16 has been cancelled. At this point, an alternate date has not been determined. As soon as one is proposed, I will be back in touch. Lastly, Daniel was going to send us a bank confirmation form so we can get those completed for June 30. Please let us know of any other comfirmations you would like sent. We will prepare the ones to the towns and the city, as well as the school system. Do we need to confirm with the NC Treasurer the OPEB funds on deposit in the trust? Thanks, Gail Gail Murchison Deputy Director of Finance Mecklenburg County, NC 704-336-2690 Gail.Murchison@MecklenburgCountyNC.gov

_____________________________________________________________________

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

_____________________________________________________________________

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation * This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation * This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation * This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

From: Spears, Cornita Sent: Wednesday, June 10, 2009 2:15 PM To: Waddell, Christopher; Barber, Douglas; Caldwell, Deborah; Robertson, Gewreka Subject: FW: CBH Single Audit Request

-----Original Message----- From: Spears, Cornita Sent: Wednesday, June 10, 2009 2:14 PM To: 'Daniel Halpin' Cc: Collin Hill Subject: RE: CBH Single Audit Request

I'm planning for Chris, Deb, Doug and Gewreka to be in the meeting too. That way they can get instructions and ask any questions they may have.

-----Original Message----- From: Daniel Halpin [mailto:dhalpin@cbh.com] Sent: Wednesday, June 10, 2009 1:45 PM To: Spears, Cornita Cc: Collin Hill Subject: RE: CBH Single Audit Request

Nita,

Sounds good, Collin and I will see you at 3:00 on Thursday, June 25. I will send you the binder packages by the beginning of next week to allow ample time for your staff to review the binder packages prior to the meeting.

Best Regards,

Danny Halpin

-----Original Message----- From: Spears, Cornita [mailto:Cornita.Spears@mecklenburgcountync.gov] Sent: Wednesday, June 10, 2009 11:15 AM To: Daniel Halpin Cc: Collin Hill; Waddell, Christopher; Caldwell, Deborah; Barber, Douglas; Robertson, Gewreka Subject: RE: CBH Single Audit Request

Looks fine. I've checked the calendars for our staff.....if all calendars are up-to-date, June 25 at 3:00 is the better date. We can meet here in our conference room.

-----Original Message----- From: Daniel Halpin [mailto:dhalpin@cbh.com] Sent: Tuesday, June 09, 2009 5:25 PM To: Spears, Cornita Cc: Collin Hill Subject: CBH Single Audit Request

Nita,

It is hard to believe that it is already time to start thinking about single audit again. Based on preliminary funding projections and programs that are required to be audited by the Office of the State Auditor, we project that we will have the following major programs in the current fiscal year:

1) Supplemental food program - WIC

2) Temporary Assistance for Needy Families

3) Medicaid Direct Benefit Payments/Medical Assistance

4) Foster Care Adoption Cluster

5) Low Income Energy Assistance Program

6) North Carolina Health Choice

7) Public School Building Capital Fund

8) Juvenile Crime Prevention Council Programs

9) Structured Day Program

10) Project Challenge

11) DSS Cross Cutting

We are requesting your assistance with the following five programs:

1) Temporary Assistance for Needy Families

2) Medicaid Direct Benefit Payments/Medical Assistance

3) Foster Care Adoption Cluster

4) Low Income Energy Assistance

5) DSS Cross Cutting

Collin and I would like to schedule a face to face meeting at your office to discuss this year's single audit. This year we will be taking a different approach in our internal control documentation and we will like to discuss the impact on the audit. If possible, we would like to schedule the meeting at 3:00 on Wednesday, June 24 or Thursday June 25. If either if these dates work with your schedule, just let me know. If these dates do not work, if you could provide a few alternative times after June 25 and I will try to arrange a mutually convenient time.

Also, we will again be preparing binder packages to use at work papers for each program. If this program delegation is acceptable, just let me know and I can go ahead and send you the binder packages by the beginning of next week. If you prefer, I can wait to send the binder packages until after the planning meeting.

Thank you in advance for your continued help and let me know what date will work for the meeting and when you prefer to receive the binder packages.

Best Regards,

Danny Halpin Senior Accountant Cherry, Bekaert & Holland, L.L.P. 2626 Glenwood Avenue - Suite 300 Raleigh, NC 27608 919.782.1040 phone 919.783.0976 fax dhalpin@cbh.com email Solutions.Character.Depth. The Firm of Choice. www.cbh.com

________________________________

From: Collin Hill Sent: Tue 6/9/2009 5:09 PM To: Daniel Halpin Subject: FW: Mecklenburg County

FYI.

________________________________

From: Murchison, Gail [mailto:Gail.Murchison@mecklenburgcountync.gov] Sent: Tuesday, June 09, 2009 4:38 PM To: Collin Hill Subject: RE: Mecklenburg County

Hi Collin, I was just about to send everything out for the meeting when the Manager's Office notified us of the conflicts, so at least I did not have to recall everything. As soon as we have some dates, I'll let you know. We will add a letter to the State Treasurer for the OPEB funds. Gail

________________________________

From: Collin Hill [mailto:chill@cbh.com] Sent: Tuesday, June 09, 2009 4:11 PM To: Murchison, Gail Subject: RE: Mecklenburg County

Hi Gail. Just keep us in the loop on the rescheduled meeting as you find out. Danny should be sending you the confirm control and bank confirmation soon. We would like to confirm the OPEB funds. Thanks, Collin

________________________________

From: Murchison, Gail [mailto:Gail.Murchison@mecklenburgcountync.gov] Sent: Tuesday, June 09, 2009 10:01 AM To: Eddie Burke; Collin Hill Cc: Diorio, Dena R. Subject: Mecklenburg County

Good Morning Eddie and Collin, Hope you both are doing well. First, attached are the various DSS reports that CBH issued followed by management's responses. Let either Dena or me know if you have a question regarding the responses. Second, the Audit Review Committee meeting set for next Tuesday, June 16 has been cancelled. At this point, an alternate date has not been determined. As soon as one is proposed, I will be back in touch. Lastly, Daniel was going to send us a bank confirmation form so we can get those completed for June 30. Please let us know of any other comfirmations you would like sent. We will prepare the ones to the towns and the city, as well as the school system. Do we need to confirm with the NC Treasurer the OPEB funds on deposit in the trust? Thanks, Gail Gail Murchison Deputy Director of Finance Mecklenburg County, NC 704-336-2690 Gail.Murchison@MecklenburgCountyNC.gov

_____________________________________________________________________

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

_____________________________________________________________________

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation * This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation * This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

From: Spears, Cornita Sent: Wednesday, June 10, 2009 2:14 PM To: 'Daniel Halpin' Cc: 'Collin Hill' Subject: RE: CBH Single Audit Request

I'm planning for Chris, Deb, Doug and Gewreka to be in the meeting too. That way they can get instructions and ask any questions they may have.

-----Original Message----- From: Daniel Halpin [mailto:dhalpin@cbh.com] Sent: Wednesday, June 10, 2009 1:45 PM To: Spears, Cornita Cc: Collin Hill Subject: RE: CBH Single Audit Request

Nita,

Sounds good, Collin and I will see you at 3:00 on Thursday, June 25. I will send you the binder packages by the beginning of next week to allow ample time for your staff to review the binder packages prior to the meeting.

Best Regards,

Danny Halpin

-----Original Message----- From: Spears, Cornita [mailto:Cornita.Spears@mecklenburgcountync.gov] Sent: Wednesday, June 10, 2009 11:15 AM To: Daniel Halpin Cc: Collin Hill; Waddell, Christopher; Caldwell, Deborah; Barber, Douglas; Robertson, Gewreka Subject: RE: CBH Single Audit Request

Looks fine. I've checked the calendars for our staff.....if all calendars are up-to-date, June 25 at 3:00 is the better date. We can meet here in our conference room.

-----Original Message----- From: Daniel Halpin [mailto:dhalpin@cbh.com] Sent: Tuesday, June 09, 2009 5:25 PM To: Spears, Cornita Cc: Collin Hill Subject: CBH Single Audit Request

Nita,

It is hard to believe that it is already time to start thinking about single audit again. Based on preliminary funding projections and programs that are required to be audited by the Office of the State Auditor, we project that we will have the following major programs in the current fiscal year:

1) Supplemental food program - WIC

2) Temporary Assistance for Needy Families

3) Medicaid Direct Benefit Payments/Medical Assistance

4) Foster Care Adoption Cluster

5) Low Income Energy Assistance Program

6) North Carolina Health Choice

7) Public School Building Capital Fund

8) Juvenile Crime Prevention Council Programs

9) Structured Day Program

10) Project Challenge

11) DSS Cross Cutting

We are requesting your assistance with the following five programs:

1) Temporary Assistance for Needy Families

2) Medicaid Direct Benefit Payments/Medical Assistance

3) Foster Care Adoption Cluster

4) Low Income Energy Assistance

5) DSS Cross Cutting

Collin and I would like to schedule a face to face meeting at your office to discuss this year's single audit. This year we will be taking a different approach in our internal control documentation and we will like to discuss the impact on the audit. If possible, we would like to schedule the meeting at 3:00 on Wednesday, June 24 or Thursday June 25. If either if these dates work with your schedule, just let me know. If these dates do not work, if you could provide a few alternative times after June 25 and I will try to arrange a mutually convenient time.

Also, we will again be preparing binder packages to use at work papers for each program. If this program delegation is acceptable, just let me know and I can go ahead and send you the binder packages by the beginning of next week. If you prefer, I can wait to send the binder packages until after the planning meeting.

Thank you in advance for your continued help and let me know what date will work for the meeting and when you prefer to receive the binder packages.

Best Regards,

Danny Halpin Senior Accountant Cherry, Bekaert & Holland, L.L.P. 2626 Glenwood Avenue - Suite 300 Raleigh, NC 27608 919.782.1040 phone 919.783.0976 fax dhalpin@cbh.com email Solutions.Character.Depth. The Firm of Choice. www.cbh.com

________________________________

From: Collin Hill Sent: Tue 6/9/2009 5:09 PM To: Daniel Halpin Subject: FW: Mecklenburg County

FYI.

________________________________

From: Murchison, Gail [mailto:Gail.Murchison@mecklenburgcountync.gov] Sent: Tuesday, June 09, 2009 4:38 PM To: Collin Hill Subject: RE: Mecklenburg County

Hi Collin, I was just about to send everything out for the meeting when the Manager's Office notified us of the conflicts, so at least I did not have to recall everything. As soon as we have some dates, I'll let you know. We will add a letter to the State Treasurer for the OPEB funds. Gail

________________________________

From: Collin Hill [mailto:chill@cbh.com] Sent: Tuesday, June 09, 2009 4:11 PM To: Murchison, Gail Subject: RE: Mecklenburg County

Hi Gail. Just keep us in the loop on the rescheduled meeting as you find out. Danny should be sending you the confirm control and bank confirmation soon. We would like to confirm the OPEB funds. Thanks, Collin

________________________________

From: Murchison, Gail [mailto:Gail.Murchison@mecklenburgcountync.gov] Sent: Tuesday, June 09, 2009 10:01 AM To: Eddie Burke; Collin Hill Cc: Diorio, Dena R. Subject: Mecklenburg County

Good Morning Eddie and Collin, Hope you both are doing well. First, attached are the various DSS reports that CBH issued followed by management's responses. Let either Dena or me know if you have a question regarding the responses. Second, the Audit Review Committee meeting set for next Tuesday, June 16 has been cancelled. At this point, an alternate date has not been determined. As soon as one is proposed, I will be back in touch. Lastly, Daniel was going to send us a bank confirmation form so we can get those completed for June 30. Please let us know of any other comfirmations you would like sent. We will prepare the ones to the towns and the city, as well as the school system. Do we need to confirm with the NC Treasurer the OPEB funds on deposit in the trust? Thanks, Gail Gail Murchison Deputy Director of Finance Mecklenburg County, NC 704-336-2690 Gail.Murchison@MecklenburgCountyNC.gov

_____________________________________________________________________

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

_____________________________________________________________________

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation * This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation * This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

From: Daniel Halpin [dhalpin@cbh.com] Sent: Wednesday, June 10, 2009 1:45 PM To: Spears, Cornita Cc: Collin Hill Subject: RE: CBH Single Audit Request

Nita,

Sounds good, Collin and I will see you at 3:00 on Thursday, June 25. I will send you the binder packages by the beginning of next week to allow ample time for your staff to review the binder packages prior to the meeting.

Best Regards,

Danny Halpin

-----Original Message----- From: Spears, Cornita [mailto:Cornita.Spears@mecklenburgcountync.gov] Sent: Wednesday, June 10, 2009 11:15 AM To: Daniel Halpin Cc: Collin Hill; Waddell, Christopher; Caldwell, Deborah; Barber, Douglas; Robertson, Gewreka Subject: RE: CBH Single Audit Request

Looks fine. I've checked the calendars for our staff.....if all calendars are up-to-date, June 25 at 3:00 is the better date. We can meet here in our conference room.

-----Original Message----- From: Daniel Halpin [mailto:dhalpin@cbh.com] Sent: Tuesday, June 09, 2009 5:25 PM To: Spears, Cornita Cc: Collin Hill Subject: CBH Single Audit Request

Nita,

It is hard to believe that it is already time to start thinking about single audit again. Based on preliminary funding projections and programs that are required to be audited by the Office of the State Auditor, we project that we will have the following major programs in the current fiscal year:

1) Supplemental food program - WIC

2) Temporary Assistance for Needy Families

3) Medicaid Direct Benefit Payments/Medical Assistance

4) Foster Care Adoption Cluster

5) Low Income Energy Assistance Program

6) North Carolina Health Choice

7) Public School Building Capital Fund

8) Juvenile Crime Prevention Council Programs

9) Structured Day Program

10) Project Challenge

11) DSS Cross Cutting

We are requesting your assistance with the following five programs:

1) Temporary Assistance for Needy Families

2) Medicaid Direct Benefit Payments/Medical Assistance

3) Foster Care Adoption Cluster

4) Low Income Energy Assistance

5) DSS Cross Cutting

Collin and I would like to schedule a face to face meeting at your office to discuss this year's single audit. This year we will be taking a different approach in our internal control documentation and we will like to discuss the impact on the audit. If possible, we would like to schedule the meeting at 3:00 on Wednesday, June 24 or Thursday June 25. If either if these dates work with your schedule, just let me know. If these dates do not work, if you could provide a few alternative times after June 25 and I will try to arrange a mutually convenient time.

Also, we will again be preparing binder packages to use at work papers for each program. If this program delegation is acceptable, just let me know and I can go ahead and send you the binder packages by the beginning of next week. If you prefer, I can wait to send the binder packages until after the planning meeting.

Thank you in advance for your continued help and let me know what date will work for the meeting and when you prefer to receive the binder packages.

Best Regards,

Danny Halpin Senior Accountant Cherry, Bekaert & Holland, L.L.P. 2626 Glenwood Avenue - Suite 300 Raleigh, NC 27608 919.782.1040 phone 919.783.0976 fax dhalpin@cbh.com email Solutions.Character.Depth. The Firm of Choice. www.cbh.com

________________________________

From: Collin Hill Sent: Tue 6/9/2009 5:09 PM To: Daniel Halpin Subject: FW: Mecklenburg County

FYI.

________________________________

From: Murchison, Gail [mailto:Gail.Murchison@mecklenburgcountync.gov] Sent: Tuesday, June 09, 2009 4:38 PM To: Collin Hill Subject: RE: Mecklenburg County

Hi Collin, I was just about to send everything out for the meeting when the Manager's Office notified us of the conflicts, so at least I did not have to recall everything. As soon as we have some dates, I'll let you know. We will add a letter to the State Treasurer for the OPEB funds. Gail

________________________________

From: Collin Hill [mailto:chill@cbh.com] Sent: Tuesday, June 09, 2009 4:11 PM To: Murchison, Gail Subject: RE: Mecklenburg County

Hi Gail. Just keep us in the loop on the rescheduled meeting as you find out. Danny should be sending you the confirm control and bank confirmation soon. We would like to confirm the OPEB funds. Thanks, Collin

________________________________

From: Murchison, Gail [mailto:Gail.Murchison@mecklenburgcountync.gov] Sent: Tuesday, June 09, 2009 10:01 AM To: Eddie Burke; Collin Hill Cc: Diorio, Dena R. Subject: Mecklenburg County

Good Morning Eddie and Collin, Hope you both are doing well. First, attached are the various DSS reports that CBH issued followed by management's responses. Let either Dena or me know if you have a question regarding the responses. Second, the Audit Review Committee meeting set for next Tuesday, June 16 has been cancelled. At this point, an alternate date has not been determined. As soon as one is proposed, I will be back in touch. Lastly, Daniel was going to send us a bank confirmation form so we can get those completed for June 30. Please let us know of any other comfirmations you would like sent. We will prepare the ones to the towns and the city, as well as the school system. Do we need to confirm with the NC Treasurer the OPEB funds on deposit in the trust? Thanks, Gail Gail Murchison Deputy Director of Finance Mecklenburg County, NC 704-336-2690 Gail.Murchison@MecklenburgCountyNC.gov

_____________________________________________________________________

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

_____________________________________________________________________

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation * This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation * This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

From: Caldwell, Deborah Sent: Wednesday, June 10, 2009 11:21 AM To: Spears, Cornita Subject: RE: CBH Single Audit Request

Sounds good to me.

Deborah C. Caldwell Deborah C. Caldwell Information Systems Auditor Mecklenburg County Government Department of Internal Audit 600 East Fourth Street Charlotte, NC 28202 Office: 704-336-2616 Fax: 704-319-9462 Deborah.Caldwell@MecklenburgCountyNC.gov

-----Original Message----- From: Spears, Cornita Sent: Wednesday, June 10, 2009 11:15 AM To: 'Daniel Halpin' Cc: Collin Hill; Waddell, Christopher; Caldwell, Deborah; Barber, Douglas; Robertson, Gewreka Subject: RE: CBH Single Audit Request

Looks fine. I've checked the calendars for our staff.....if all calendars are up-to-date, June 25 at 3:00 is the better date. We can meet here in our conference room.

-----Original Message----- From: Daniel Halpin [mailto:dhalpin@cbh.com] Sent: Tuesday, June 09, 2009 5:25 PM To: Spears, Cornita Cc: Collin Hill Subject: CBH Single Audit Request

Nita,

It is hard to believe that it is already time to start thinking about single audit again. Based on preliminary funding projections and programs that are required to be audited by the Office of the State Auditor, we project that we will have the following major programs in the current fiscal year:

1) Supplemental food program - WIC

2) Temporary Assistance for Needy Families

3) Medicaid Direct Benefit Payments/Medical Assistance

4) Foster Care Adoption Cluster

5) Low Income Energy Assistance Program

6) North Carolina Health Choice

7) Public School Building Capital Fund

8) Juvenile Crime Prevention Council Programs

9) Structured Day Program

10) Project Challenge

11) DSS Cross Cutting

We are requesting your assistance with the following five programs:

1) Temporary Assistance for Needy Families

2) Medicaid Direct Benefit Payments/Medical Assistance

3) Foster Care Adoption Cluster

4) Low Income Energy Assistance

5) DSS Cross Cutting

Collin and I would like to schedule a face to face meeting at your office to discuss this year's single audit. This year we will be taking a different approach in our internal control documentation and we will like to discuss the impact on the audit. If possible, we would like to schedule the meeting at 3:00 on Wednesday, June 24 or Thursday June 25. If either if these dates work with your schedule, just let me know. If these dates do not work, if you could provide a few alternative times after June 25 and I will try to arrange a mutually convenient time.

Also, we will again be preparing binder packages to use at work papers for each program. If this program delegation is acceptable, just let me know and I can go ahead and send you the binder packages by the beginning of next week. If you prefer, I can wait to send the binder packages until after the planning meeting.

Thank you in advance for your continued help and let me know what date will work for the meeting and when you prefer to receive the binder packages.

Best Regards,

Danny Halpin Senior Accountant Cherry, Bekaert & Holland, L.L.P. 2626 Glenwood Avenue - Suite 300 Raleigh, NC 27608 919.782.1040 phone 919.783.0976 fax dhalpin@cbh.com email Solutions.Character.Depth. The Firm of Choice. www.cbh.com

________________________________

From: Collin Hill Sent: Tue 6/9/2009 5:09 PM To: Daniel Halpin Subject: FW: Mecklenburg County

FYI.

________________________________

From: Murchison, Gail [mailto:Gail.Murchison@mecklenburgcountync.gov] Sent: Tuesday, June 09, 2009 4:38 PM To: Collin Hill Subject: RE: Mecklenburg County

Hi Collin, I was just about to send everything out for the meeting when the Manager's Office notified us of the conflicts, so at least I did not have to recall everything. As soon as we have some dates, I'll let you know. We will add a letter to the State Treasurer for the OPEB funds. Gail

________________________________

From: Collin Hill [mailto:chill@cbh.com] Sent: Tuesday, June 09, 2009 4:11 PM To: Murchison, Gail Subject: RE: Mecklenburg County

Hi Gail. Just keep us in the loop on the rescheduled meeting as you find out. Danny should be sending you the confirm control and bank confirmation soon. We would like to confirm the OPEB funds. Thanks, Collin

________________________________

From: Murchison, Gail [mailto:Gail.Murchison@mecklenburgcountync.gov] Sent: Tuesday, June 09, 2009 10:01 AM To: Eddie Burke; Collin Hill Cc: Diorio, Dena R. Subject: Mecklenburg County

Good Morning Eddie and Collin, Hope you both are doing well. First, attached are the various DSS reports that CBH issued followed by management's responses. Let either Dena or me know if you have a question regarding the responses. Second, the Audit Review Committee meeting set for next Tuesday, June 16 has been cancelled. At this point, an alternate date has not been determined. As soon as one is proposed, I will be back in touch. Lastly, Daniel was going to send us a bank confirmation form so we can get those completed for June 30. Please let us know of any other comfirmations you would like sent. We will prepare the ones to the towns and the city, as well as the school system. Do we need to confirm with the NC Treasurer the OPEB funds on deposit in the trust? Thanks, Gail Gail Murchison Deputy Director of Finance Mecklenburg County, NC 704-336-2690 Gail.Murchison@MecklenburgCountyNC.gov

_____________________________________________________________________

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

_____________________________________________________________________

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation * This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

From: Daniel Halpin [dhalpin@cbh.com] Sent: Tuesday, June 09, 2009 5:25 PM To: Spears, Cornita Cc: Collin Hill Subject: CBH Single Audit Request

Nita,

It is hard to believe that it is already time to start thinking about single audit again. Based on preliminary funding projections and programs that are required to be audited by the Office of the State Auditor, we project that we will have the following major programs in the current fiscal year:

1) Supplemental food program - WIC

2) Temporary Assistance for Needy Families

3) Medicaid Direct Benefit Payments/Medical Assistance

4) Foster Care Adoption Cluster

5) Low Income Energy Assistance Program

6) North Carolina Health Choice

7) Public School Building Capital Fund

8) Juvenile Crime Prevention Council Programs

9) Structured Day Program

10) Project Challenge

11) DSS Cross Cutting

We are requesting your assistance with the following five programs:

1) Temporary Assistance for Needy Families

2) Medicaid Direct Benefit Payments/Medical Assistance

3) Foster Care Adoption Cluster

4) Low Income Energy Assistance

5) DSS Cross Cutting

Collin and I would like to schedule a face to face meeting at your office to discuss this year's single audit. This year we will be taking a different approach in our internal control documentation and we will like to discuss the impact on the audit. If possible, we would like to schedule the meeting at 3:00 on Wednesday, June 24 or Thursday June 25. If either if these dates work with your schedule, just let me know. If these dates do not work, if you could provide a few alternative times after June 25 and I will try to arrange a mutually convenient time.

Also, we will again be preparing binder packages to use at work papers for each program. If this program delegation is acceptable, just let me know and I can go ahead and send you the binder packages by the beginning of next week. If you prefer, I can wait to send the binder packages until after the planning meeting.

Thank you in advance for your continued help and let me know what date will work for the meeting and when you prefer to receive the binder packages.

Best Regards,

Danny Halpin Senior Accountant Cherry, Bekaert & Holland, L.L.P. 2626 Glenwood Avenue - Suite 300 Raleigh, NC 27608 919.782.1040 phone 919.783.0976 fax dhalpin@cbh.com email Solutions.Character.Depth. The Firm of Choice. www.cbh.com

________________________________

From: Collin Hill Sent: Tue 6/9/2009 5:09 PM To: Daniel Halpin Subject: FW: Mecklenburg County

FYI.

________________________________

From: Murchison, Gail [mailto:Gail.Murchison@mecklenburgcountync.gov] Sent: Tuesday, June 09, 2009 4:38 PM To: Collin Hill Subject: RE: Mecklenburg County

Hi Collin, I was just about to send everything out for the meeting when the Manager's Office notified us of the conflicts, so at least I did not have to recall everything. As soon as we have some dates, I'll let you know. We will add a letter to the State Treasurer for the OPEB funds. Gail

________________________________

From: Collin Hill [mailto:chill@cbh.com] Sent: Tuesday, June 09, 2009 4:11 PM To: Murchison, Gail Subject: RE: Mecklenburg County

Hi Gail. Just keep us in the loop on the rescheduled meeting as you find out. Danny should be sending you the confirm control and bank confirmation soon. We would like to confirm the OPEB funds. Thanks, Collin

________________________________

From: Murchison, Gail [mailto:Gail.Murchison@mecklenburgcountync.gov] Sent: Tuesday, June 09, 2009 10:01 AM To: Eddie Burke; Collin Hill Cc: Diorio, Dena R. Subject: Mecklenburg County

Good Morning Eddie and Collin, Hope you both are doing well. First, attached are the various DSS reports that CBH issued followed by management's responses. Let either Dena or me know if you have a question regarding the responses. Second, the Audit Review Committee meeting set for next Tuesday, June 16 has been cancelled. At this point, an alternate date has not been determined. As soon as one is proposed, I will be back in touch. Lastly, Daniel was going to send us a bank confirmation form so we can get those completed for June 30. Please let us know of any other comfirmations you would like sent. We will prepare the ones to the towns and the city, as well as the school system. Do we need to confirm with the NC Treasurer the OPEB funds on deposit in the trust? Thanks, Gail Gail Murchison Deputy Director of Finance Mecklenburg County, NC 704-336-2690 Gail.Murchison@MecklenburgCountyNC.gov

_____________________________________________________________________

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

_____________________________________________________________________

U.S. Treasury Department Circular 230 Disclosure: In accordance with applicable professional regulations, please understand that, unless specifically stated otherwise, any written advice contained in, forwarded with, or attached to this communication is not a tax opinion and is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding any penalties that may be imposed under the Internal Revenue Code or applicable state or local law provisions or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Visit the CB&H Economic Recovery Resource Center at http://economy.cbh.com to stay informed about the challenges and opportunities available in a dynamic economy, as well as any implications of the recent stimulus bill on your business or personal situation * This email may include information that is confidential and/or subject to the accountant/client privilege. If the reader of this message is not the intended recipient, please notify us by reply email and then delete this message and destroy any copies. This transmission is not intended to and does not waive any privileges.

From: Morrell, Kimberly E. [kmorrell@ci.charlotte.nc.us] Sent: Monday, June 08, 2009 11:18 AM To: Diorio, Dena R.; Spears, Cornita Cc: Murchison, Gail Subject: RE: Vendor Financial Review for Mobile Data Units Project

Thanks Dena. I will let our folks here know this information.

Kimberly Morrell

Contracting Officer

City of Charlotte

(P) 704-336-8994

(F) 704-336-2258

Email: kmorrell@ci.charlotte.nc.us

Your feedback is important to us, please click here to complete a short BSS Customer Satisfaction survey.

From: Diorio, Dena R. [mailto:Dena.Diorio@mecklenburgcountync.gov] Sent: Monday, June 08, 2009 11:17 AM To: Morrell, Kimberly E.; Spears, Cornita Cc: Murchison, Gail Subject: RE: Vendor Financial Review for Mobile Data Units Project

I serve as the point of contact for these requests.

_____

From: Morrell, Kimberly E. [mailto:kmorrell@ci.charlotte.nc.us] Sent: Monday, June 08, 2009 11:16 AM To: Spears, Cornita Cc: Diorio, Dena R.; Murchison, Gail Subject: RE: Vendor Financial Review for Mobile Data Units Project

Okay thanks Cornita.

Dena once you let me know who you prefer to serve as a point of contact for Finance I will be happy to relay this information the folks in Contracting and Purchasing.

Thanks,

Kimberly Morrell

Contracting Officer

City of Charlotte

(P) 704-336-8994

(F) 704-336-2258

Email: kmorrell@ci.charlotte.nc.us

Your feedback is important to us, please click here to complete a short BSS Customer Satisfaction survey.

From: Spears, Cornita [mailto:Cornita.Spears@mecklenburgcountync.gov] Sent: Monday, June 08, 2009 11:11 AM To: Morrell, Kimberly E. Cc: Diorio, Dena R.; Murchison, Gail Subject: RE: Vendor Financial Review for Mobile Data Units Project

Since Dena is the Department Head, she can let you know who she prefers to serve as point of contact for Finance.

_____

From: Morrell, Kimberly E. [mailto:kmorrell@ci.charlotte.nc.us] Sent: Monday, June 08, 2009 10:56 AM To: Spears, Cornita Cc: Diorio, Dena R.; Murchison, Gail Subject: RE: Vendor Financial Review for Mobile Data Units Project

I will pass along your information to the other folks in Purchasing. Shall I provide Dena and Gail as points of contacts for the County Finance as well?

Thanks.

Kimberly Morrell

Contracting Officer

City of Charlotte

(P) 704-336-8994

(F) 704-336-2258

Email: kmorrell@ci.charlotte.nc.us

Your feedback is important to us, please click here to complete a short BSS Customer Satisfaction survey.

From: Spears, Cornita [mailto:Cornita.Spears@mecklenburgcountync.gov] Sent: Monday, June 08, 2009 10:52 AM To: Morrell, Kimberly E. Cc: Diorio, Dena R.; Murchison, Gail Subject: RE: Vendor Financial Review for Mobile Data Units Project

For the County, these types of reviews are performed by County Finance. I'm carbon copying this e-mail to the County Finance Director and Deputy Director.

Can you do me a favor and let the folks in Purchasing know to contact County Finance for these types of requests in the future? I received a similar request from purchasing a week or 2 ago relating to work under bid for the jail. Thanks.

_____

From: Morrell, Kimberly E. [mailto:kmorrell@ci.charlotte.nc.us] Sent: Monday, June 08, 2009 10:38 AM To: Spears, Cornita Subject: FW: Vendor Financial Review for Mobile Data Units Project

Good morning Ms. Spears. I was told that you would be able to help me out with my request below. Please see my original email to Mr. McDowell. The project I am working on is for the County but I assume Greg provided the financial review for both the City and the County.

Let me know if you need any additional information from me.

Thanks for your assistance and feedback.

Kimberly Morrell

Contracting Officer

City of Charlotte

(P) 704-336-8994

(F) 704-336-2258

Email: kmorrell@ci.charlotte.nc.us

Your feedback is important to us, please click here to complete a short BSS Customer Satisfaction survey.

From: Morrell, Kimberly E. Sent: Monday, June 08, 2009 9:02 AM To: Graham, Harry Subject: FW: Vendor Financial Review for Mobile Data Units Project

Mr. Graham,

Could you help do a financial audit for the two vendors mentioned below? I assumed Gregís office did the financial reviews for both the City and the County.

Thanks for your assistance.

Kimberly Morrell

Contracting Officer

City of Charlotte

(P) 704-336-8994

(F) 704-336-2258

Email: kmorrell@ci.charlotte.nc.us

Your feedback is important to us, please click here to complete a short BSS Customer Satisfaction survey.

From: McDowell, Gregory L. Sent: Monday, June 08, 2009 8:49 AM To: Morrell, Kimberly E. Cc: Graham, Harry; Elmore, Kay Subject: RE: Vendor Financial Review for Mobile Data Units Project

Seems this is a county issue; we are City Internal Audit.

Let me know if I am missing something, or if this impacts the City.

From: Morrell, Kimberly E. Sent: Thursday, June 04, 2009 12:27 PM To: McDowell, Gregory L. Subject: Vendor Financial Review for Mobile Data Units Project

Good morning or afternoon Mr. McDowell. I am working on a project with the County to purchase/install 40 Mobile Data Units for the County DSS vehicles. An RFP was posted on March 12, 2009. Initially, ten or eleven vendors expressed interest in Mobile Data Units RFP process. However, only three vendors (Verizon Wireless, GreyHawk Technologies and Mentor Engineering) actually submitted proposals.

The evaluation team began reviewing the proposals on April 27, 2009. Upon further review of the proposals, the evaluation team has decided to shortlist to two vendors - GreyHawk Technologies and Mentor Engineering. I will be sending the shortlist letters by email tomorrow and will request their financial information be deliver to me by Tuesday, June 9th. If I receive their financial information by the 9th would it be possible to have your feedback by the June 23rd?

Thanks for your assistance in this very important project! Please let me know if you require any additional information from me.

Kimberly Morrell

Contracting Officer

City of Charlotte

(P) 704-336-8994

(F) 704-336-2258

Email: kmorrell@ci.charlotte.nc.us

Your feedback is important to us, please click here to complete a short BSS Customer Satisfaction survey.

From: Morrell, Kimberly E. [kmorrell@ci.charlotte.nc.us] Sent: Monday, June 08, 2009 11:18 AM To: Diorio, Dena R.; Spears, Cornita Cc: Murchison, Gail Subject: RE: Vendor Financial Review for Mobile Data Units Project

Thanks Dena. I will let our folks here know this information.

Kimberly Morrell

Contracting Officer

City of Charlotte

(P) 704-336-8994

(F) 704-336-2258

Email: kmorrell@ci.charlotte.nc.us

Your feedback is important to us, please click here to complete a short BSS Customer Satisfaction survey.

From: Diorio, Dena R. [mailto:Dena.Diorio@mecklenburgcountync.gov] Sent: Monday, June 08, 2009 11:17 AM To: Morrell, Kimberly E.; Spears, Cornita Cc: Murchison, Gail Subject: RE: Vendor Financial Review for Mobile Data Units Project

I serve as the point of contact for these requests.

_____

From: Morrell, Kimberly E. [mailto:kmorrell@ci.charlotte.nc.us] Sent: Monday, June 08, 2009 11:16 AM To: Spears, Cornita Cc: Diorio, Dena R.; Murchison, Gail Subject: RE: Vendor Financial Review for Mobile Data Units Project

Okay thanks Cornita.

Dena once you let me know who you prefer to serve as a point of contact for Finance I will be happy to relay this information the folks in Contracting and Purchasing.

Thanks,

Kimberly Morrell

Contracting Officer

City of Charlotte

(P) 704-336-8994

(F) 704-336-2258

Email: kmorrell@ci.charlotte.nc.us

Your feedback is important to us, please click here to complete a short BSS Customer Satisfaction survey.

From: Spears, Cornita [mailto:Cornita.Spears@mecklenburgcountync.gov] Sent: Monday, June 08, 2009 11:11 AM To: Morrell, Kimberly E. Cc: Diorio, Dena R.; Murchison, Gail Subject: RE: Vendor Financial Review for Mobile Data Units Project

Since Dena is the Department Head, she can let you know who she prefers to serve as point of contact for Finance.

_____

From: Morrell, Kimberly E. [mailto:kmorrell@ci.charlotte.nc.us] Sent: Monday, June 08, 2009 10:56 AM To: Spears, Cornita Cc: Diorio, Dena R.; Murchison, Gail Subject: RE: Vendor Financial Review for Mobile Data Units Project

I will pass along your information to the other folks in Purchasing. Shall I provide Dena and Gail as points of contacts for the County Finance as well?

Thanks.

Kimberly Morrell

Contracting Officer

City of Charlotte

(P) 704-336-8994

(F) 704-336-2258

Email: kmorrell@ci.charlotte.nc.us

Your feedback is important to us, please click here to complete a short BSS Customer Satisfaction survey.

From: Spears, Cornita [mailto:Cornita.Spears@mecklenburgcountync.gov] Sent: Monday, June 08, 2009 10:52 AM To: Morrell, Kimberly E. Cc: Diorio, Dena R.; Murchison, Gail Subject: RE: Vendor Financial Review for Mobile Data Units Project

For the County, these types of reviews are performed by County Finance. I'm carbon copying this e-mail to the County Finance Director and Deputy Director.

Can you do me a favor and let the folks in Purchasing know to contact County Finance for these types of requests in the future? I received a similar request from purchasing a week or 2 ago relating to work under bid for the jail. Thanks.

_____

From: Morrell, Kimberly E. [mailto:kmorrell@ci.charlotte.nc.us] Sent: Monday, June 08, 2009 10:38 AM To: Spears, Cornita Subject: FW: Vendor Financial Review for Mobile Data Units Project

Good morning Ms. Spears. I was told that you would be able to help me out with my request below. Please see my original email to Mr. McDowell. The project I am working on is for the County but I assume Greg provided the financial review for both the City and the County.

Let me know if you need any additional information from me.

Thanks for your assistance and feedback.

Kimberly Morrell

Contracting Officer

City of Charlotte

(P) 704-336-8994

(F) 704-336-2258

Email: kmorrell@ci.charlotte.nc.us

Your feedback is important to us, please click here to complete a short BSS Customer Satisfaction survey.

From: Morrell, Kimberly E. Sent: Monday, June 08, 2009 9:02 AM To: Graham, Harry Subject: FW: Vendor Financial Review for Mobile Data Units Project

Mr. Graham,

Could you help do a financial audit for the two vendors mentioned below? I assumed Gregís office did the financial reviews for both the City and the County.

Thanks for your assistance.

Kimberly Morrell

Contracting Officer

City of Charlotte

(P) 704-336-8994

(F) 704-336-2258

Email: kmorrell@ci.charlotte.nc.us

Your feedback is important to us, please click here to complete a short BSS Customer Satisfaction survey.

From: McDowell, Gregory L. Sent: Monday, June 08, 2009 8:49 AM To: Morrell, Kimberly E. Cc: Graham, Harry; Elmore, Kay Subject: RE: Vendor Financial Review for Mobile Data Units Project

Seems this is a county issue; we are City Internal Audit.

Let me know if I am missing something, or if this impacts the City.

From: Morrell, Kimberly E. Sent: Thursday, June 04, 2009 12:27 PM To: McDowell, Gregory L. Subject: Vendor Financial Review for Mobile Data Units Project

Good morning or afternoon Mr. McDowell. I am working on a project with the County to purchase/install 40 Mobile Data Units for the County DSS vehicles. An RFP was posted on March 12, 2009. Initially, ten or eleven vendors expressed interest in Mobile Data Units RFP process. However, only three vendors (Verizon Wireless, GreyHawk Technologies and Mentor Engineering) actually submitted proposals.

The evaluation team began reviewing the proposals on April 27, 2009. Upon further review of the proposals, the evaluation team has decided to shortlist to two vendors - GreyHawk Technologies and Mentor Engineering. I will be sending the shortlist letters by email tomorrow and will request their financial information be deliver to me by Tuesday, June 9th. If I receive their financial information by the 9th would it be possible to have your feedback by the June 23rd?

Thanks for your assistance in this very important project! Please let me know if you require any additional information from me.

Kimberly Morrell

Contracting Officer

City of Charlotte

(P) 704-336-8994

(F) 704-336-2258

Email: kmorrell@ci.charlotte.nc.us

Your feedback is important to us, please click here to complete a short BSS Customer Satisfaction survey.

From: Diorio, Dena R. Sent: Monday, June 08, 2009 11:17 AM To: Morrell, Kimberly E.; Spears, Cornita Cc: Murchison, Gail Subject: RE: Vendor Financial Review for Mobile Data Units Project

I serve as the point of contact for these requests.

_____

From: Morrell, Kimberly E. [mailto:kmorrell@ci.charlotte.nc.us] Sent: Monday, June 08, 2009 11:16 AM To: Spears, Cornita Cc: Diorio, Dena R.; Murchison, Gail Subject: RE: Vendor Financial Review for Mobile Data Units Project

Okay thanks Cornita.

Dena once you let me know who you prefer to serve as a point of contact for Finance I will be happy to relay this information the folks in Contracting and Purchasing.

Thanks,

Kimberly Morrell

Contracting Officer

City of Charlotte

(P) 704-336-8994

(F) 704-336-2258

Email: kmorrell@ci.charlotte.nc.us

Your feedback is important to us, please click here to complete a short BSS Customer Satisfaction survey.

From: Spears, Cornita [mailto:Cornita.Spears@mecklenburgcountync.gov] Sent: Monday, June 08, 2009 11:11 AM To: Morrell, Kimberly E. Cc: Diorio, Dena R.; Murchison, Gail Subject: RE: Vendor Financial Review for Mobile Data Units Project

Since Dena is the Department Head, she can let you know who she prefers to serve as point of contact for Finance.

_____

From: Morrell, Kimberly E. [mailto:kmorrell@ci.charlotte.nc.us] Sent: Monday, June 08, 2009 10:56 AM To: Spears, Cornita Cc: Diorio, Dena R.; Murchison, Gail Subject: RE: Vendor Financial Review for Mobile Data Units Project

I will pass along your information to the other folks in Purchasing. Shall I provide Dena and Gail as points of contacts for the County Finance as well?

Thanks.

Kimberly Morrell

Contracting Officer

City of Charlotte

(P) 704-336-8994

(F) 704-336-2258

Email: kmorrell@ci.charlotte.nc.us

Your feedback is important to us, please click here to complete a short BSS Customer Satisfaction survey.

From: Spears, Cornita [mailto:Cornita.Spears@mecklenburgcountync.gov] Sent: Monday, June 08, 2009 10:52 AM To: Morrell, Kimberly E. Cc: Diorio, Dena R.; Murchison, Gail Subject: RE: Vendor Financial Review for Mobile Data Units Project

For the County, these types of reviews are performed by County Finance. I'm carbon copying this e-mail to the County Finance Director and Deputy Director.

Can you do me a favor and let the folks in Purchasing know to contact County Finance for these types of requests in the future? I received a similar request from purchasing a week or 2 ago relating to work under bid for the jail. Thanks.

_____

From: Morrell, Kimberly E. [mailto:kmorrell@ci.charlotte.nc.us] Sent: Monday, June 08, 2009 10:38 AM To: Spears, Cornita Subject: FW: Vendor Financial Review for Mobile Data Units Project

Good morning Ms. Spears. I was told that you would be able to help me out with my request below. Please see my original email to Mr. McDowell. The project I am working on is for the County but I assume Greg provided the financial review for both the City and the County.

Let me know if you need any additional information from me.

Thanks for your assistance and feedback.

Kimberly Morrell

Contracting Officer

City of Charlotte

(P) 704-336-8994

(F) 704-336-2258

Email: kmorrell@ci.charlotte.nc.us

Your feedback is important to us, please click here to complete a short BSS Customer Satisfaction survey.

From: Morrell, Kimberly E. Sent: Monday, June 08, 2009 9:02 AM To: Graham, Harry Subject: FW: Vendor Financial Review for Mobile Data Units Project

Mr. Graham,

Could you help do a financial audit for the two vendors mentioned below? I assumed Gregís office did the financial reviews for both the City and the County.

Thanks for your assistance.

Kimberly Morrell

Contracting Officer

City of Charlotte

(P) 704-336-8994

(F) 704-336-2258

Email: kmorrell@ci.charlotte.nc.us

Your feedback is important to us, please click here to complete a short BSS Customer Satisfaction survey.

From: McDowell, Gregory L. Sent: Monday, June 08, 2009 8:49 AM To: Morrell, Kimberly E. Cc: Graham, Harry; Elmore, Kay Subject: RE: Vendor Financial Review for Mobile Data Units Project

Seems this is a county issue; we are City Internal Audit.

Let me know if I am missing something, or if this impacts the City.

From: Morrell, Kimberly E. Sent: Thursday, June 04, 2009 12:27 PM To: McDowell, Gregory L. Subject: Vendor Financial Review for Mobile Data Units Project

Good morning or afternoon Mr. McDowell. I am working on a project with the County to purchase/install 40 Mobile Data Units for the County DSS vehicles. An RFP was posted on March 12, 2009. Initially, ten or eleven vendors expressed interest in Mobile Data Units RFP process. However, only three vendors (Verizon Wireless, GreyHawk Technologies and Mentor Engineering) actually submitted proposals.

The evaluation team began reviewing the proposals on April 27, 2009. Upon further review of the proposals, the evaluation team has decided to shortlist to two vendors - GreyHawk Technologies and Mentor Engineering. I will be sending the shortlist letters by email tomorrow and will request their financial information be deliver to me by Tuesday, June 9th. If I receive their financial information by the 9th would it be possible to have your feedback by the June 23rd?

Thanks for your assistance in this very important project! Please let me know if you require any additional information from me.

Kimberly Morrell

Contracting Officer

City of Charlotte

(P) 704-336-8994

(F) 704-336-2258

Email: kmorrell@ci.charlotte.nc.us

Your feedback is important to us, please click here to complete a short BSS Customer Satisfaction survey.

From: Morrell, Kimberly E. [kmorrell@ci.charlotte.nc.us] Sent: Monday, June 08, 2009 11:16 AM To: Spears, Cornita Cc: Diorio, Dena R.; Murchison, Gail Subject: RE: Vendor Financial Review for Mobile Data Units Project

Okay thanks Cornita.

Dena once you let me know who you prefer to serve as a point of contact for Finance I will be happy to relay this information the folks in Contracting and Purchasing.

Thanks,

Kimberly Morrell

Contracting Officer

City of Charlotte

(P) 704-336-8994

(F) 704-336-2258

Email: kmorrell@ci.charlotte.nc.us

Your feedback is important to us, please click here to complete a short BSS Customer Satisfaction survey.

From: Spears, Cornita [mailto:Cornita.Spears@mecklenburgcountync.gov] Sent: Monday, June 08, 2009 11:11 AM To: Morrell, Kimberly E. Cc: Diorio, Dena R.; Murchison, Gail Subject: RE: Vendor Financial Review for Mobile Data Units Project

Since Dena is the Department Head, she can let you know who she prefers to serve as point of contact for Finance.

_____

From: Morrell, Kimberly E. [mailto:kmorrell@ci.charlotte.nc.us] Sent: Monday, June 08, 2009 10:56 AM To: Spears, Cornita Cc: Diorio, Dena R.; Murchison, Gail Subject: RE: Vendor Financial Review for Mobile Data Units Project

I will pass along your information to the other folks in Purchasing. Shall I provide Dena and Gail as points of contacts for the County Finance as well?

Thanks.

Kimberly Morrell

Contracting Officer

City of Charlotte

(P) 704-336-8994

(F) 704-336-2258

Email: kmorrell@ci.charlotte.nc.us

Your feedback is important to us, please click here to complete a short BSS Customer Satisfaction survey.

From: Spears, Cornita [mailto:Cornita.Spears@mecklenburgcountync.gov] Sent: Monday, June 08, 2009 10:52 AM To: Morrell, Kimberly E. Cc: Diorio, Dena R.; Murchison, Gail Subject: RE: Vendor Financial Review for Mobile Data Units Project

For the County, these types of reviews are performed by County Finance. I'm carbon copying this e-mail to the County Finance Director and Deputy Director.

Can you do me a favor and let the folks in Purchasing know to contact County Finance for these types of requests in the future? I received a similar request from purchasing a week or 2 ago relating to work under bid for the jail. Thanks.

_____

From: Morrell, Kimberly E. [mailto:kmorrell@ci.charlotte.nc.us] Sent: Monday, June 08, 2009 10:38 AM To: Spears, Cornita Subject: FW: Vendor Financial Review for Mobile Data Units Project

Good morning Ms. Spears. I was told that you would be able to help me out with my request below. Please see my original email to Mr. McDowell. The project I am working on is for the County but I assume Greg provided the financial review for both the City and the County.

Let me know if you need any additional information from me.

Thanks for your assistance and feedback.

Kimberly Morrell

Contracting Officer

City of Charlotte

(P) 704-336-8994

(F) 704-336-2258

Email: kmorrell@ci.charlotte.nc.us

Your feedback is important to us, please click here to complete a short BSS Customer Satisfaction survey.

From: Morrell, Kimberly E. Sent: Monday, June 08, 2009 9:02 AM To: Graham, Harry Subject: FW: Vendor Financial Review for Mobile Data Units Project

Mr. Graham,

Could you help do a financial audit for the two vendors mentioned below? I assumed Gregís office did the financial reviews for both the City and the County.

Thanks for your assistance.

Kimberly Morrell

Contracting Officer

City of Charlotte

(P) 704-336-8994

(F) 704-336-2258

Email: kmorrell@ci.charlotte.nc.us

Your feedback is important to us, please click here to complete a short BSS Customer Satisfaction survey.

From: McDowell, Gregory L. Sent: Monday, June 08, 2009 8:49 AM To: Morrell, Kimberly E. Cc: Graham, Harry; Elmore, Kay Subject: RE: Vendor Financial Review for Mobile Data Units Project

Seems this is a county issue; we are City Internal Audit.

Let me know if I am missing something, or if this impacts the City.

From: Morrell, Kimberly E. Sent: Thursday, June 04, 2009 12:27 PM To: McDowell, Gregory L. Subject: Vendor Financial Review for Mobile Data Units Project

Good morning or afternoon Mr. McDowell. I am working on a project with the County to purchase/install 40 Mobile Data Units for the County DSS vehicles. An RFP was posted on March 12, 2009. Initially, ten or eleven vendors expressed interest in Mobile Data Units RFP process. However, only three vendors (Verizon Wireless, GreyHawk Technologies and Mentor Engineering) actually submitted proposals.

The evaluation team began reviewing the proposals on April 27, 2009. Upon further review of the proposals, the evaluation team has decided to shortlist to two vendors - GreyHawk Technologies and Mentor Engineering. I will be sending the shortlist letters by email tomorrow and will request their financial information be deliver to me by Tuesday, June 9th. If I receive their financial information by the 9th would it be possible to have your feedback by the June 23rd?

Thanks for your assistance in this very important project! Please let me know if you require any additional information from me.

Kimberly Morrell

Contracting Officer

City of Charlotte

(P) 704-336-8994

(F) 704-336-2258

Email: kmorrell@ci.charlotte.nc.us

Your feedback is important to us, please click here to complete a short BSS Customer Satisfaction survey.

From: Spears, Cornita Sent: Monday, June 08, 2009 11:11 AM To: Morrell, Kimberly E. Cc: Diorio, Dena R.; Murchison, Gail Subject: RE: Vendor Financial Review for Mobile Data Units Project

Since Dena is the Department Head, she can let you know who she prefers to serve as point of contact for Finance.

_____

From: Morrell, Kimberly E. [mailto:kmorrell@ci.charlotte.nc.us] Sent: Monday, June 08, 2009 10:56 AM To: Spears, Cornita Cc: Diorio, Dena R.; Murchison, Gail Subject: RE: Vendor Financial Review for Mobile Data Units Project

I will pass along your information to the other folks in Purchasing. Shall I provide Dena and Gail as points of contacts for the County Finance as well?

Thanks.

Kimberly Morrell

Contracting Officer

City of Charlotte

(P) 704-336-8994

(F) 704-336-2258

Email: kmorrell@ci.charlotte.nc.us

Your feedback is important to us, please click here to complete a short BSS Customer Satisfaction survey.

From: Spears, Cornita [mailto:Cornita.Spears@mecklenburgcountync.gov] Sent: Monday, June 08, 2009 10:52 AM To: Morrell, Kimberly E. Cc: Diorio, Dena R.; Murchison, Gail Subject: RE: Vendor Financial Review for Mobile Data Units Project

For the County, these types of reviews are performed by County Finance. I'm carbon copying this e-mail to the County Finance Director and Deputy Director.

Can you do me a favor and let the folks in Purchasing know to contact County Finance for these types of requests in the future? I received a similar request from purchasing a week or 2 ago relating to work under bid for the jail. Thanks.

_____

From: Morrell, Kimberly E. [mailto:kmorrell@ci.charlotte.nc.us] Sent: Monday, June 08, 2009 10:38 AM To: Spears, Cornita Subject: FW: Vendor Financial Review for Mobile Data Units Project

Good morning Ms. Spears. I was told that you would be able to help me out with my request below. Please see my original email to Mr. McDowell. The project I am working on is for the County but I assume Greg provided the financial review for both the City and the County.

Let me know if you need any additional information from me.

Thanks for your assistance and feedback.

Kimberly Morrell

Contracting Officer

City of Charlotte

(P) 704-336-8994

(F) 704-336-2258

Email: kmorrell@ci.charlotte.nc.us

Your feedback is important to us, please click here to complete a short BSS Customer Satisfaction survey.

From: Morrell, Kimberly E. Sent: Monday, June 08, 2009 9:02 AM To: Graham, Harry Subject: FW: Vendor Financial Review for Mobile Data Units Project

Mr. Graham,

Could you help do a financial audit for the two vendors mentioned below? I assumed Gregís office did the financial reviews for both the City and the County.

Thanks for your assistance.

Kimberly Morrell

Contracting Officer

City of Charlotte

(P) 704-336-8994

(F) 704-336-2258

Email: kmorrell@ci.charlotte.nc.us

Your feedback is important to us, please click here to complete a short BSS Customer Satisfaction survey.

From: McDowell, Gregory L. Sent: Monday, June 08, 2009 8:49 AM To: Morrell, Kimberly E. Cc: Graham, Harry; Elmore, Kay Subject: RE: Vendor Financial Review for Mobile Data Units Project

Seems this is a county issue; we are City Internal Audit.

Let me know if I am missing something, or if this impacts the City.

From: Morrell, Kimberly E. Sent: Thursday, June 04, 2009 12:27 PM To: McDowell, Gregory L. Subject: Vendor Financial Review for Mobile Data Units Project

Good morning or afternoon Mr. McDowell. I am working on a project with the County to purchase/install 40 Mobile Data Units for the County DSS vehicles. An RFP was posted on March 12, 2009. Initially, ten or eleven vendors expressed interest in Mobile Data Units RFP process. However, only three vendors (Verizon Wireless, GreyHawk Technologies and Mentor Engineering) actually submitted proposals.

The evaluation team began reviewing the proposals on April 27, 2009. Upon further review of the proposals, the evaluation team has decided to shortlist to two vendors - GreyHawk Technologies and Mentor Engineering. I will be sending the shortlist letters by email tomorrow and will request their financial information be deliver to me by Tuesday, June 9th. If I receive their financial information by the 9th would it be possible to have your feedback by the June 23rd?

Thanks for your assistance in this very important project! Please let me know if you require any additional information from me.

Kimberly Morrell

Contracting Officer

City of Charlotte

(P) 704-336-8994

(F) 704-336-2258

Email: kmorrell@ci.charlotte.nc.us

Your feedback is important to us, please click here to complete a short BSS Customer Satisfaction survey.

From: Morrell, Kimberly E. [kmorrell@ci.charlotte.nc.us] Sent: Monday, June 08, 2009 10:56 AM To: Spears, Cornita Cc: Diorio, Dena R.; Murchison, Gail Subject: RE: Vendor Financial Review for Mobile Data Units Project

I will pass along your information to the other folks in Purchasing. Shall I provide Dena and Gail as points of contacts for the County Finance as well?

Thanks.

Kimberly Morrell

Contracting Officer

City of Charlotte

(P) 704-336-8994

(F) 704-336-2258

Email: kmorrell@ci.charlotte.nc.us

Your feedback is important to us, please click here to complete a short BSS Customer Satisfaction survey.

From: Spears, Cornita [mailto:Cornita.Spears@mecklenburgcountync.gov] Sent: Monday, June 08, 2009 10:52 AM To: Morrell, Kimberly E. Cc: Diorio, Dena R.; Murchison, Gail Subject: RE: Vendor Financial Review for Mobile Data Units Project

For the County, these types of reviews are performed by County Finance. I'm carbon copying this e-mail to the County Finance Director and Deputy Director.

Can you do me a favor and let the folks in Purchasing know to contact County Finance for these types of requests in the future? I received a similar request from purchasing a week or 2 ago relating to work under bid for the jail. Thanks.

_____

From: Morrell, Kimberly E. [mailto:kmorrell@ci.charlotte.nc.us] Sent: Monday, June 08, 2009 10:38 AM To: Spears, Cornita Subject: FW: Vendor Financial Review for Mobile Data Units Project

Good morning Ms. Spears. I was told that you would be able to help me out with my request below. Please see my original email to Mr. McDowell. The project I am working on is for the County but I assume Greg provided the financial review for both the City and the County.

Let me know if you need any additional information from me.

Thanks for your assistance and feedback.

Kimberly Morrell

Contracting Officer

City of Charlotte

(P) 704-336-8994

(F) 704-336-2258

Email: kmorrell@ci.charlotte.nc.us

Your feedback is important to us, please click here to complete a short BSS Customer Satisfaction survey.

From: Morrell, Kimberly E. Sent: Monday, June 08, 2009 9:02 AM To: Graham, Harry Subject: FW: Vendor Financial Review for Mobile Data Units Project

Mr. Graham,

Could you help do a financial audit for the two vendors mentioned below? I assumed Gregís office did the financial reviews for both the City and the County.

Thanks for your assistance.

Kimberly Morrell

Contracting Officer

City of Charlotte

(P) 704-336-8994

(F) 704-336-2258

Email: kmorrell@ci.charlotte.nc.us

Your feedback is important to us, please click here to complete a short BSS Customer Satisfaction survey.

From: McDowell, Gregory L. Sent: Monday, June 08, 2009 8:49 AM To: Morrell, Kimberly E. Cc: Graham, Harry; Elmore, Kay Subject: RE: Vendor Financial Review for Mobile Data Units Project

Seems this is a county issue; we are City Internal Audit.

Let me know if I am missing something, or if this impacts the City.

From: Morrell, Kimberly E. Sent: Thursday, June 04, 2009 12:27 PM To: McDowell, Gregory L. Subject: Vendor Financial Review for Mobile Data Units Project

Good morning or afternoon Mr. McDowell. I am working on a project with the County to purchase/install 40 Mobile Data Units for the County DSS vehicles. An RFP was posted on March 12, 2009. Initially, ten or eleven vendors expressed interest in Mobile Data Units RFP process. However, only three vendors (Verizon Wireless, GreyHawk Technologies and Mentor Engineering) actually submitted proposals.

The evaluation team began reviewing the proposals on April 27, 2009. Upon further review of the proposals, the evaluation team has decided to shortlist to two vendors - GreyHawk Technologies and Mentor Engineering. I will be sending the shortlist letters by email tomorrow and will request their financial information be deliver to me by Tuesday, June 9th. If I receive their financial information by the 9th would it be possible to have your feedback by the June 23rd?

Thanks for your assistance in this very important project! Please let me know if you require any additional information from me.

Kimberly Morrell

Contracting Officer

City of Charlotte

(P) 704-336-8994

(F) 704-336-2258

Email: kmorrell@ci.charlotte.nc.us

Your feedback is important to us, please click here to complete a short BSS Customer Satisfaction survey.

From: Spears, Cornita Sent: Monday, June 08, 2009 10:52 AM To: Morrell, Kimberly E. Cc: Diorio, Dena R.; Murchison, Gail Subject: RE: Vendor Financial Review for Mobile Data Units Project

For the County, these types of reviews are performed by County Finance. I'm carbon copying this e-mail to the County Finance Director and Deputy Director. Can you do me a favor and let the folks in Purchasing know to contact County Finance for these types of requests in the future? I received a similar request from purchasing a week or 2 ago relating to work under bid for the jail. Thanks.

_____

From: Morrell, Kimberly E. [mailto:kmorrell@ci.charlotte.nc.us] Sent: Monday, June 08, 2009 10:38 AM To: Spears, Cornita Subject: FW: Vendor Financial Review for Mobile Data Units Project

Good morning Ms. Spears. I was told that you would be able to help me out with my request below. Please see my original email to Mr. McDowell. The project I am working on is for the County but I assume Greg provided the financial review for both the City and the County.

Let me know if you need any additional information from me.

Thanks for your assistance and feedback.

Kimberly Morrell

Contracting Officer

City of Charlotte

(P) 704-336-8994

(F) 704-336-2258

Email: kmorrell@ci.charlotte.nc.us

Your feedback is important to us, please click here to complete a short BSS Customer Satisfaction survey.

From: Morrell, Kimberly E. Sent: Monday, June 08, 2009 9:02 AM To: Graham, Harry Subject: FW: Vendor Financial Review for Mobile Data Units Project

Mr. Graham,

Could you help do a financial audit for the two vendors mentioned below? I assumed Gregís office did the financial reviews for both the City and the County.

Thanks for your assistance.

Kimberly Morrell

Contracting Officer

City of Charlotte

(P) 704-336-8994

(F) 704-336-2258

Email: kmorrell@ci.charlotte.nc.us

Your feedback is important to us, please click here to complete a short BSS Customer Satisfaction survey.

From: McDowell, Gregory L. Sent: Monday, June 08, 2009 8:49 AM To: Morrell, Kimberly E. Cc: Graham, Harry; Elmore, Kay Subject: RE: Vendor Financial Review for Mobile Data Units Project

Seems this is a county issue; we are City Internal Audit.

Let me know if I am missing something, or if this impacts the City.

From: Morrell, Kimberly E. Sent: Thursday, June 04, 2009 12:27 PM To: McDowell, Gregory L. Subject: Vendor Financial Review for Mobile Data Units Project

Good morning or afternoon Mr. McDowell. I am working on a project with the County to purchase/install 40 Mobile Data Units for the County DSS vehicles. An RFP was posted on March 12, 2009. Initially, ten or eleven vendors expressed interest in Mobile Data Units RFP process. However, only three vendors (Verizon Wireless, GreyHawk Technologies and Mentor Engineering) actually submitted proposals.

The evaluation team began reviewing the proposals on April 27, 2009. Upon further review of the proposals, the evaluation team has decided to shortlist to two vendors - GreyHawk Technologies and Mentor Engineering. I will be sending the shortlist letters by email tomorrow and will request their financial information be deliver to me by Tuesday, June 9th. If I receive their financial information by the 9th would it be possible to have your feedback by the June 23rd?

Thanks for your assistance in this very important project! Please let me know if you require any additional information from me.

Kimberly Morrell

Contracting Officer

City of Charlotte

(P) 704-336-8994

(F) 704-336-2258

Email: kmorrell@ci.charlotte.nc.us

Your feedback is important to us, please click here to complete a short BSS Customer Satisfaction survey.

From: Morrell, Kimberly E. [kmorrell@ci.charlotte.nc.us] Sent: Monday, June 08, 2009 10:38 AM To: Spears, Cornita Subject: FW: Vendor Financial Review for Mobile Data Units Project

Good morning Ms. Spears. I was told that you would be able to help me out with my request below. Please see my original email to Mr. McDowell. The project I am working on is for the County but I assume Greg provided the financial review for both the City and the County.

Let me know if you need any additional information from me.

Thanks for your assistance and feedback.

Kimberly Morrell

Contracting Officer

City of Charlotte

(P) 704-336-8994

(F) 704-336-2258

Email: kmorrell@ci.charlotte.nc.us

Your feedback is important to us, please click here to complete a short BSS Customer Satisfaction survey.

From: Morrell, Kimberly E. Sent: Monday, June 08, 2009 9:02 AM To: Graham, Harry Subject: FW: Vendor Financial Review for Mobile Data Units Project

Mr. Graham,

Could you help do a financial audit for the two vendors mentioned below? I assumed Gregís office did the financial reviews for both the City and the County.

Thanks for your assistance.

Kimberly Morrell

Contracting Officer

City of Charlotte

(P) 704-336-8994

(F) 704-336-2258

Email: kmorrell@ci.charlotte.nc.us

Your feedback is important to us, please click here to complete a short BSS Customer Satisfaction survey.

From: McDowell, Gregory L. Sent: Monday, June 08, 2009 8:49 AM To: Morrell, Kimberly E. Cc: Graham, Harry; Elmore, Kay Subject: RE: Vendor Financial Review for Mobile Data Units Project

Seems this is a county issue; we are City Internal Audit.

Let me know if I am missing something, or if this impacts the City.

From: Morrell, Kimberly E. Sent: Thursday, June 04, 2009 12:27 PM To: McDowell, Gregory L. Subject: Vendor Financial Review for Mobile Data Units Project

Good morning or afternoon Mr. McDowell. I am working on a project with the County to purchase/install 40 Mobile Data Units for the County DSS vehicles. An RFP was posted on March 12, 2009. Initially, ten or eleven vendors expressed interest in Mobile Data Units RFP process. However, only three vendors (Verizon Wireless, GreyHawk Technologies and Mentor Engineering) actually submitted proposals.

The evaluation team began reviewing the proposals on April 27, 2009. Upon further review of the proposals, the evaluation team has decided to shortlist to two vendors - GreyHawk Technologies and Mentor Engineering. I will be sending the shortlist letters by email tomorrow and will request their financial information be deliver to me by Tuesday, June 9th. If I receive their financial information by the 9th would it be possible to have your feedback by the June 23rd?

Thanks for your assistance in this very important project! Please let me know if you require any additional information from me.

Kimberly Morrell

Contracting Officer

City of Charlotte

(P) 704-336-8994

(F) 704-336-2258

Email: kmorrell@ci.charlotte.nc.us

Your feedback is important to us, please click here to complete a short BSS Customer Satisfaction survey.

From: Spears, Cornita Sent: Thursday, June 04, 2009 6:20 PM To: Wilson, Mary Subject: RE: Report

As a matter of info, none of the information in the report will be new as it relates to controls over the purchasing and inventory process. I took the information that I had communicated verbally and via e-mail and merged it all into the report. What will be new is the detail regarding the result of our review of receipts. While I had already informed you of the types of exceptions we were finding, the report spells it out in detail and provides copies of particular receipts for reference. _____

From: Wilson, Mary Sent: Thursday, June 04, 2009 6:09 PM To: Spears, Cornita Cc: Wheeler, William Subject: Re: Report

Ask for William Wheeler.

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

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From: Spears, Cornita To: Wilson, Mary Sent: Thu Jun 04 17:39:02 2009 Subject: Report

I delivered the report copies to the County Manager's office, HR and Finance shortly before 5:00 this afternoon. I'll bring your copy in the morning. Who should I ask for when I come over to Kuralt? One thing, I sent a copy of the report draft to Paul Risk this past Monday and asked him to review it to ensure I had some of the information reflected correctly regarding the process and managerial controls, but I never heard from him. Teresa was able to corroborate the information for me based on what she had found out in doing her part of the review. From: Spears, Cornita Sent: Thursday, June 04, 2009 6:20 PM To: Wilson, Mary Subject: RE: Report

As a matter of info, none of the information in the report will be new as it relates to controls over the purchasing and inventory process. I took the information that I had communicated verbally and via e-mail and merged it all into the report. What will be new is the detail regarding the result of our review of receipts. While I had already informed you of the types of exceptions we were finding, the report spells it out in detail and provides copies of particular receipts for reference. _____

From: Wilson, Mary Sent: Thursday, June 04, 2009 6:09 PM To: Spears, Cornita Cc: Wheeler, William Subject: Re: Report

Ask for William Wheeler.

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

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From: Spears, Cornita To: Wilson, Mary Sent: Thu Jun 04 17:39:02 2009 Subject: Report

I delivered the report copies to the County Manager's office, HR and Finance shortly before 5:00 this afternoon. I'll bring your copy in the morning. Who should I ask for when I come over to Kuralt? One thing, I sent a copy of the report draft to Paul Risk this past Monday and asked him to review it to ensure I had some of the information reflected correctly regarding the process and managerial controls, but I never heard from him. Teresa was able to corroborate the information for me based on what she had found out in doing her part of the review. From: Spears, Cornita Sent: Thursday, June 04, 2009 6:09 PM To: Wilson, Mary Subject: RE: Report

Will do.

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From: Wilson, Mary Sent: Thursday, June 04, 2009 6:09 PM To: Spears, Cornita Cc: Wheeler, William Subject: Re: Report

Ask for William Wheeler.

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

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From: Spears, Cornita To: Wilson, Mary Sent: Thu Jun 04 17:39:02 2009 Subject: Report

I delivered the report copies to the County Manager's office, HR and Finance shortly before 5:00 this afternoon. I'll bring your copy in the morning. Who should I ask for when I come over to Kuralt? One thing, I sent a copy of the report draft to Paul Risk this past Monday and asked him to review it to ensure I had some of the information reflected correctly regarding the process and managerial controls, but I never heard from him. Teresa was able to corroborate the information for me based on what she had found out in doing her part of the review. From: Wilson, Mary Sent: Thursday, June 04, 2009 6:09 PM To: Spears, Cornita Cc: Wheeler, William Subject: Re: Report

Ask for William Wheeler.

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

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From: Spears, Cornita To: Wilson, Mary Sent: Thu Jun 04 17:39:02 2009 Subject: Report

I delivered the report copies to the County Manager's office, HR and Finance shortly before 5:00 this afternoon. I'll bring your copy in the morning. Who should I ask for when I come over to Kuralt? One thing, I sent a copy of the report draft to Paul Risk this past Monday and asked him to review it to ensure I had some of the information reflected correctly regarding the process and managerial controls, but I never heard from him. Teresa was able to corroborate the information for me based on what she had found out in doing her part of the review. From: Mecklenburg News Now Sent: Thursday, June 04, 2009 12:47 PM To: 311 Alerts; aprivettekeller@matthewsnc.com; Alan Hodge/Rhinoceros Times; Amy Rainey; Andrew Shain; Andy Warfield; Ansley Meredith; April Bethea; Armando Garcia; Asian Herald; Assignment Channel 9; Assignment Desk News 14; Assignment Desk WBTV; Assignment Desk WCNC; Blake Bowers; Buck Lawrimore; Business Journal; Celeste Smith; Charlotte Chamber; Charlotte Post; Constance Johnson; Cynthia Robbins; Dan X. Oneal; Daniel Edwards; David Lewkowict; David Moore; Doug Miller; Ed Williams; Editor; Editor, Lake Times; Emily Benton; Emily S. Achenbaum; Geri Hostetler/Charlotte Observer; Greg Lacour; Hinkle, Lake Times; Jaime Bedrin; Jamie Bowers; Jason Darwin; Jason Stoogenke; Jeff Atkinson; Jeff Katz; Jeff Sonier; Jim Barroll; Joey Popp; John Ahrens; John Galles; John Marks; John Stokes; Jorge Pereyra; Karen Cimino; Karen Garloch; Karen Shugart; Kathryn Daniel; Kelly Amsler/WSOC-TV; Kiva Ferrera at WBAV; Kori Meacham; Kris Van Riper; Lake Wylie Pilot; Linda Nester; Liz Luke; Lshiel Mountain Island Monitor; Luann Laubscher; Mark Rumsey; Mary Creel; Matthews Record; Mecklenburg Times; Melissa Manware; Melissa Martin; Melissa Skinner; Mint Hill Times; Moira Quinn; Monica Del Pozo; Neighbors; Neighbors Lake Norman; News Desk; News Desk NCB6; Patricia Ortiz; Phillis Shoemaker; Pkaliner WBT; pressrelease; Que Pasa; Regan White; Renee Wright; Rhinoceros Times; Rob Boisvert; Romy Machicao; Saathee Magazine; Samir Shukla; Sandra Naranjo; Sean O'Connell; Sgraf WFAE; Shawn Flynn; Shawn Stinson; Sorendain WFAE; State Government Radio; Steve Crump; Susan Stabley; T Batten; Tara Servatius; Tequilla Duru; The Charlotte Observer; The Charlotte Weekly; The Daily Black Newspaper; Tonya Rivens; University Magazine; WBT News; WFAE RADIO; WGIV; WSOCFM; WSOCFM; Lansche, Barbara; Bob Carl; Bonnie; Cox, Brian; Christopher Micci; Spears, Cornita; Stilwell, Crystal; D.C. Lucchesi; Dale Webster; Crowder, Dennie; Tini, Diana W.; Donna Dawson; Nurkin. Elizabeth; Morrison, Emerson; Garth Dunklin; Gina N. Hight; Gretchen McGinty; Henk Jonker; Jack Brosch; Thompson, Jan; Beebe, Jeff; Jerry Balcerak; Jerry Hancock; Winkler, Jo; Hahn, Kevin; Kimberly Hughes; Kortekaas, Roger; Larry Hines; Gosnell, Leah N.; Mary Carnilia; Melissa Hershey; Daly, Michael; Sexton, Mike; Reynolds, Nancy; Patricia Jones; Paul Pettie; Polly Baker; Priscilla Stowe; Dutcher, Renee; Buchanan, Richard; Ruth Kluth; Oliver, Sandra; Sarah Poole; Seth Edwards; Shinkashaka; Susan Schacht; Ted Sanchez, Jr.; Eberly, Thomas A.; James, Bill; Cogdell, Harold; Cooksey, Neil; Dumont Clarke; Dunlap, George; Roberts, Jennifer; Bentley, Karen; Leake, Vilma; Murrey, Daniel B; Adams, Rodney; Shields, Bobbie; Cobb, Bobby; Saul, Cary; Peek, Chris; Cox, Brian; Crockett, Grayce; Bailey, Daniel; Diehl, Daniel; Mabry, Earl; Alexander, Garrett; Gledhill, Bruce; Jones, Harry L.; Yi, Hyong; Garges, James R; Sullivan, James; Jackson, Janice; Pinkard, Jerry; Johnson, Leslie; Gibson, Judy; Lancaster, Michelle; Hahn, Mark; McGillicuddy, John; Dickerson, Michael; Miller, A. Leon; Dixon, Neal; Paige, Janice; Safir, Peter; Weeks, Robert; Bisanar, Sandra; Lowry, Stacy M.; Sullivan, Michael; Willis, Robert; Wilson, Mary; Angela Haigler; C. Goode; C. Mallas; Charles Brown; Cordelia Andereson; Ricker, Charles; Fair, Andrew; Shannon, Angela; Carter, Becky; Black, Gary; Carnes, Tabitha D; Cavanaugh, Eric; Cowins, Charlie; Diehl, Daniel; Davis, Betty; Davis, Randi M; Dineen-Scott, Jill; Gott, Brian; Graves, Karen; Cozza, Michael; Patterson, Clinton; Pennell, Nicole L; Christenbury, Rick; Kortekaas, Roger; Saul, Lynn; Sexton, Mike; Foote, Sharon; Smith, Denise A.; Jeffries, Suzanne; Travis, Joseph; Carroll, William; Witt, Michelle M

Mecklenburg County

Public Service and Information

Department

June 4, 2009

FOR IMMEDIATE RELEASE

COUNTY COMMISSIONERS TENTATIVELY APPROVE FY10 ìSTRAW VOTEî BUDGET

Charlotte, NC ñ In the first of five scheduled budget workshops Mecklenburg County Commissioners gave preliminary approval to County Manager Harry L. Jones Sr.í recommended $1.4 billion budget for fiscal year 2010 with some modifications. The budget will not receive final approval until the Commissioners officially vote on June 16, 2009.

The budget includes no tax increase from the current rate of 83.87 cents per $100 real estate value, and is approximately 94 percent of the current budget.

The changes recommended included:

∑ $1 million for salary adjustments for County employees whose salaries are below market rate. If approved, the adjustments would be effective in January 2010. This would be funded from Other Post Employee Benefits, which funds benefits for retirees.

∑ $250,000 would be taken from the Park and Recreation Park Operations and Maintenance service to fund the following:

o $105,000 to fund intake specialist positions in the Department of Social Services.

o $120,000 increase in funding to Communities in Schools.

o $10,000 increase in funding to Latin American Coalition.

o $15,000 increase in funding to YMCA Strengthening Families.

∑ $140,000 increase in funding to the Area Mental Health Developmental Disabilities service. This will be funded by pulling from several sources including:

o $40,000 from Business Investment Grant program.

o $40,000 from Fuel and Building Maintenance services in Real Estate Services.

o $40,000 remaining of available tax revenue.

o $20,000 from Building Maintenance service in the Sheriffís Office.

A complete break down of the tentative budget is available at www.mecklenburgcountync.gov .

# # #

Media contact: Danny Diehl: 704-336-2084 or Daniel.Diehl@MecklenburgCountyNC.gov

PEOPLE ∑ PRIDE ∑ PROGRESS ∑ PARTNERSHIPS

600 East Fourth Street ∑ Charlotte, North Carolina 28202-2838 ∑ (704) 336-2475 Fax (704) 336-6600

www.mecklenburgcountync.gov

From: Spears, Cornita Sent: Wednesday, June 03, 2009 10:37 AM To: Waddell, Christopher Subject: FW: Audit Review Committee Meeting

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From: Murchison, Gail Sent: Thursday, April 30, 2009 6:13 PM To: 'danmurrey@gmail.com'; James, Bill; 'WardSimmons@BellSouth.net'; Jones, Harry L.; McGillicuddy, John Cc: Diorio, Dena R.; Spears, Cornita Subject: Audit Review Committee Meeting

Members of the Audit Review Committee, Dena and I met with Cherry Bekaert & Holland (CBH) this afternoon regarding the fiscal year audit for the year ending June 30, 2009. As a result of this meeting, we would like to schedule an Audit Review Committee meeting for June 16, 2009, which is the day of the second June Board of County Commissioners (BOCC) meeting. The agenda will be a 1)presentation by CBH regarding the financial audit and 2) the results of the DSS audit. We are aware that at the last meeting of the Audit Review Committee it was recommended that alternative dates for a meeting be provided to the members of the committee. We seek your indulgence one last time. Since meetings are scheduled on the same day as a BOCC meeting, we would really like to focus on this date, as there are only two BOCC meetings between July 1 and August 31, and scheduling becomes very difficult because of that. Also, the partner from CBH is available June 16. We are hoping that by sending the request to you today to hold the meeting on June 16, 2009, there will be adequate time to plan to attend, so that a quorum will be present. Understandably, if a quorum is not available, another date will need to be set. Thank you. Gail Murchison Deputy Director of Finance Mecklenburg County, NC 704-336-2690 Gail.Murchison@MecklenburgCountyNC.gov From: Spears, Cornita Sent: Monday, May 25, 2009 5:03 PM To: 'cspears5@carolina.rr.com' Subject: FW: audit

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From: Spears, Cornita Sent: Tuesday, February 17, 2009 2:52 PM To: Wilson, Mary; Brito, Teresa S.; Jackson, Janice Cc: Waddell, Christopher Subject: RE: audit

Thanks, Mary. So, I take it that this is the same matter. When I spoke with Teresa, I had requested a summation of the issue(s), DSS findings in their review of the records, and some indication of the role Internal Audit is being requested to play given that DSS is doing the documentation review. I also requested copies of policies and procedures relating to the administration of the fund at issue, along with copies of the policies and procedures relating to Good Friends and Good Fellows, not knowing whether the issue was related to one of those funds. I'll await the report....but send copies of any relevant policies and procedures along with it.

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From: Wilson, Mary Sent: Tuesday, February 17, 2009 2:45 PM To: Spears, Cornita; Brito, Teresa S.; Jackson, Janice Subject: RE: audit

Cornita, Yes, I'm aware of it. Teresa and Janice, I think it's confusing for everyone to contact Cornita before I do on such a sensitive issue. It is especially inappropriate for Judi to make this request. I asked Judi and Darrell Cunningham to research this matter and report back to me. Once I get that report, I will follow-up with Cornita on next steps. Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

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From: Spears, Cornita Sent: Tuesday, February 17, 2009 2:19 PM To: Brito, Teresa S.; Jackson, Janice Cc: Wilson, Mary Subject: FW: audit Importance: High

I don't think I'm familiar with Judi Wilkins; I'm not sure why this request is coming thru her rather than senior management. Teresa/Janice......Is this the same issue that the two of you contacted me about involving the employee writing approx. $80,000 in checks to herself from donated funds, or is this something different? Mary....are you aware of this?

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From: Wilkins, Judi Sent: Tuesday, February 17, 2009 2:05 PM To: Spears, Cornita Cc: Cunningham, Darrell; Risk, Paul M. Subject: audit

I am requesting an audit of the Giving Tree Program. As you are aware there is some question about how funds that were given to the Giving Tree have been spent. Purchases of $340.00 diamond earrings, leather coats, and a $300.00 DVD player for specific clients raises many questions and concerns we would like to have you look at. Darrell Cunningham, 336-3286, is the Division Director who has all the information and can help to update you on what we have discovered thus far. Thank you Judi Wilkins Human Resources Manager Phone 704-432-0023 From: Spears, Cornita Sent: Monday, May 25, 2009 5:03 PM To: 'cspears5@carolina.rr.com' Subject: FW: Giving Tree Checks

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From: Spears, Cornita Sent: Wednesday, March 18, 2009 7:34 PM To: Wilson, Mary; Diorio, Dena R.; Thomas, Robert Cc: Murchison, Gail; Lancaster, Michelle Subject: RE: Giving Tree Checks

I have no problem with that. Regardless of who's assigned the task, my suggestion is still that the staff that's been in place and knows the history be consulted for background information needed in the decision making process. That would include Amy, Awilda and Chris.

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From: Wilson, Mary Sent: Wednesday, March 18, 2009 5:47 PM To: Spears, Cornita; Diorio, Dena R.; Thomas, Robert Cc: Murchison, Gail; Lancaster, Michelle Subject: RE: Giving Tree Checks

Cornita, I'd prefer that our new finance person, Angie Hurlbert coordinates this next step. I need to have accountability in one place. Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

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From: Spears, Cornita Sent: Wednesday, March 18, 2009 5:44 PM To: Diorio, Dena R.; Wilson, Mary; Thomas, Robert Cc: Murchison, Gail; Lancaster, Michelle; Waddell, Christopher Subject: RE: Giving Tree Checks Importance: High

Dena, I still suggest that you speak with Amy Johnson to discuss the types of checks being generated by DSS, the purpose, and the volume of checks that County Finance will be undertaking. Include Awilda Brooks in the conversation. Chris Waddell has some institutional memory on all of this that may be useful to you....call him tomorrow.

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From: Diorio, Dena R. Sent: Wednesday, March 18, 2009 5:29 PM To: Wilson, Mary; Spears, Cornita; Thomas, Robert Cc: Murchison, Gail; Lancaster, Michelle Subject: Re: Giving Tree Checks

Sounds good - thanks

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From: Wilson, Mary To: Diorio, Dena R.; Spears, Cornita; Thomas, Robert Cc: Murchison, Gail; Lancaster, Michelle Sent: Wed Mar 18 17:27:20 2009 Subject: RE: Giving Tree Checks

I agree. This is a very disturbing discovery that these were not caught in the DSS Finance Dept. I was under the impression that they were just part of a couple of thousand or more being processed at the County level. We may need to look at all DSS processes for issuing checks. I have a new Director of Financial Management coming on board next Wed. Mar. 25th so let's get together with her to develop and implement a new process. There are no checks being issued at this time other than Good Friends checks directly to service providers for the benefit of a customer and Darrell is approving all of these. Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

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From: Diorio, Dena R. Sent: Wednesday, March 18, 2009 5:23 PM To: Wilson, Mary; Spears, Cornita; Thomas, Robert Cc: Murchison, Gail; Lancaster, Michelle Subject: Re: Giving Tree Checks

Mary, We need to change this process and have you removed as the signatory on these checks. We also want checks generated from my office only, not from DSS. I will call you to discuss a new process.

Thanks

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From: Wilson, Mary To: Spears, Cornita; Thomas, Robert Cc: Murchison, Gail; Diorio, Dena R.; Lancaster, Michelle Sent: Wed Mar 18 14:09:49 2009 Subject: RE: Giving Tree Checks

Cornita, Thanks for this clarification. This is the first that I've heard these checks were issued by DSS Finance. That's a problem. Please send me your operational flow documentation. Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

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From: Spears, Cornita Sent: Wednesday, March 18, 2009 10:00 AM To: Thomas, Robert Cc: Murchison, Gail; Diorio, Dena R.; Lancaster, Michelle; Wilson, Mary Subject: Giving Tree Checks Importance: High

Bob As I indicated during our discussion following the BOCC meeting yesterday, Giving Tree checks are not generated by County Finance with Dena's signature. Rather, they are generated in DSS Finance with the automated signature of the DSS Finance Director. I wanted to make that clarification along with a couple of other points during the meeting, but was not given the opportunity to make comments. Attached is a listing of check requests (and supporting records) we reviewed, along with copies of the related checks. Receipt of copies of 3 checks is pending. We have amongst our Single Audit records documentation which describes the operational flow for check generating within DSS Finance. I can provide that information to you. From: Diorio, Dena R. Sent: Thursday, May 21, 2009 1:02 PM To: Spears, Cornita; Wilson, Mary; Brito, Teresa S.; Thomas, Robert; Lancaster, Michelle Cc: Waddell, Christopher Subject: RE: Documentation

I will take whatever summary information you have

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From: Spears, Cornita Sent: Thursday, May 21, 2009 12:35 PM To: Wilson, Mary; Brito, Teresa S.; Thomas, Robert; Diorio, Dena R.; Lancaster, Michelle Cc: Waddell, Christopher Subject: RE: Documentation

Bob says that he and Teresa need their own sets, so I'm making hardcopies for them. I also have to make a hardcopy for CMPD. Other than putting items in a folder already created like we did for our budgets, I don't know how to put documents in Sharepoint. I'll get Chris to help me.

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From: Wilson, Mary Sent: Thursday, May 21, 2009 12:23 PM To: Spears, Cornita; Brito, Teresa S.; Thomas, Robert; Diorio, Dena R.; Lancaster, Michelle Subject: Re: Documentation

Can you put it in a secure SharePoint that we can review? I don't want to kill that mny trees! :)

Mary

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

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From: Spears, Cornita To: Brito, Teresa S.; Thomas, Robert; Diorio, Dena R.; Wilson, Mary; Lancaster, Michelle Sent: Thu May 21 12:13:56 2009 Subject: Documentation

For the Giving Tree audit, I have 186 pages of spreadsheets and little over 500 pages of page referenced supporting backup. Do you each want your own set of copies, or do you want me to give one set to HR for you to refer to? From: Mecklenburg News Now Sent: Thursday, May 14, 2009 4:04 PM To: Mecklenburg News Now Subject: THIS MONTH, CONSIDER FOSTER CARE

NEWS RELEASE MECKLENBURG COUNTY DEPARTMENT OF SOCIAL SERVICES May 14, 2009

FOR IMMEDIATE RELEASE

THIS MONTH, CONSIDER FOSTER CARE

Charlotte, NC ñ May is National Foster Care Month, a time when the nation salutes the thousands of caring, compassionate adults who serve as foster parents, caregivers, social workers and volunteers. The campaign raises awareness about foster care and encourages more citizens to get involved in the lives of foster youths -- whether as their foster parents, volunteers, mentors, employers or in other ways.

There are currently almost 1,000 children in the Mecklenburg County Department of Social Services (DSS) foster care system. Foster parents are an extremely important facet of child welfare. Once a child is placed in the custody of DSS, foster parents partner with local child welfare workers to provide a safe and loving environment. Foster parents also have the opportunity, in some circumstances, to ìshare parentingî with the biological parents of children in custody, creating a richer family environment that benefits parents and children alike. These temporary parents make personal sacrifices as they step in to take care of these vulnerable children. Many of these temporary parents go on to become permanent, adoptive parents.

In honor of National Foster Care Month, DSSís Youth and Family Services Division is involved in the following events to promote the importance of foster care and encourage everyone to consider becoming foster parents.

Spring Adoption Day ñ Friday, May 15 at 3 p.m.

Mecklenburg County Courthouse, 832 East Fourth Street, Charlotte, NC 28202

Chief District Court Judge Lisa Bell will finalize 12 foster adoptions

DSS Summer Camp Fair ñ Tuesday, May 19 at 4:30 p.m.

Charlotte East, 5800 Executive Center Drive, Charlotte, NC 28212

Foster parents can learn about resources available to send their foster children to summer camp

Foster Parent Orientation ñ Tuesday, May 26 at 6:30 p.m.

Charlotte East, 5800 Executive Center Drive, Charlotte, NC 28212

Those interested in becoming a foster or adoptive parent can learn more about the process

ìFoster parents play a tremendous role in the lives of children who are in our custody,î said Paul Risk, director of DSSís Youth & Family Services division. ìThe positive time and effort they spend with these children helps them to grow up and become the best they can be. We need the communityís assistance in caring for these children.î

To find out more about fostering, please call 704-336-5437 or visit http://yfs.charmeck.org.

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Media Contact:

Tabitha Carnes, 704.432.2099 or 704.621.5279 (mobile)

Tabitha.Carnes@MecklenburgCountyNC.gov

____________________________________________ PEOPLE ∑ PRIDE ∑ PROGRESS ∑ PARTNERSHIPS 600 East Fourth Street ∑ Charlotte, North Carolina 28202-2838 For more information about Mecklenburg County programs and services, click on: www.MecklenburgCountyNC.gov From: Spears, Cornita Sent: Tuesday, May 12, 2009 1:43 PM To: Waddell, Christopher; Barber, Douglas; Caldwell, Deborah; Robertson, Gewreka Subject: FW: An article from www.charlotteobserver.com

fyi

_____

From: nits [mailto:cornita.spears@mecklenburgcountync.gov] Sent: Tuesday, May 12, 2009 1:42 PM To: Spears, Cornita Subject: An article from www.charlotteobserver.com

nits has sent you the following story:

Posted on Tuesday, May. 12, 2009

Mecklenburg budget ax likely to spare Jacobsen By Fred Clasen-Kelly

As they try to reduce a $78.9 million deficit in next year's budget, Mecklenburg County commissioners are promising to scrutinize all expenses.

But County Manager Harry Jones says they should continue to pay former Department of Social Services Director Richard ìJakeî Jacobsen $167,936 a year, even though he no longer works for the county.

Jacobsen, 65, gets the county's eighth-highest salary despite working for UNC Charlotte's Institute for Social Capital, a nonprofit organization.

Read More...

From: nits [cornita.spears@mecklenburgcountync.gov] Sent: Tuesday, May 12, 2009 1:42 PM To: Spears, Cornita Subject: An article from www.charlotteobserver.com

nits has sent you the following story:

Posted on Tuesday, May. 12, 2009

Mecklenburg budget ax likely to spare Jacobsen By Fred Clasen-Kelly

As they try to reduce a $78.9 million deficit in next year's budget, Mecklenburg County commissioners are promising to scrutinize all expenses.

But County Manager Harry Jones says they should continue to pay former Department of Social Services Director Richard ìJakeî Jacobsen $167,936 a year, even though he no longer works for the county.

Jacobsen, 65, gets the county's eighth-highest salary despite working for UNC Charlotte's Institute for Social Capital, a nonprofit organization.

Read More...

From: Mecklenburg News Now Sent: Friday, May 08, 2009 2:29 PM To: 311 All; Lansche, Barbara; 'Bob Carl'; 'Bonnie'; Cox, Brian; 'Christopher Micci'; Spears, Cornita; Stilwell, Crystal; 'D.C. Lucchesi'; 'Dale Webster'; Crowder, Dennie; Tini, Diana W.; 'Donna Dawson'; Nurkin. Elizabeth; Morrison, Emerson; 'Garth Dunklin'; 'Gina N. Hight'; 'Gretchen McGinty'; 'Henk Jonker'; 'Jack Brosch'; Thompson, Jan; Beebe, Jeff; 'Jerry Balcerak'; 'Jerry Hancock'; Winkler, Jo; Hahn, Kevin; 'Kimberly Hughes'; Kortekaas, Roger; 'Larry Hines'; Gosnell, Leah N.; 'Mary Carnilia'; 'Melissa Hershey'; Daly, Michael; Sexton, Mike; Reynolds, Nancy; 'Patricia Jones'; Paul Pettie; 'Polly Baker'; 'Priscilla Stowe'; Dutcher, Renee; Buchanan, Richard; 'Ruth Kluth'; Oliver, Sandra; 'Sarah Poole'; 'Seth Edwards'; 'Shinkashaka'; 'Susan Schacht'; 'Ted Sanchez, Jr.'; Eberly, Thomas A.; James, Bill; Cogdell, Harold; Cooksey, Neil; Dumont Clarke; Dunlap, George; Roberts, Jennifer; Bentley, Karen; Leake, Vilma; Murrey, Daniel B; Adams, Rodney; Shields, Bobbie; Cobb, Bobby; Saul, Cary; Peek, Chris; Cox, Brian; Crockett, Grayce; Bailey, Daniel; Diehl, Daniel; Mabry, Earl; Alexander, Garrett; Gledhill, Bruce; Jones, Harry L.; Yi, Hyong; Garges, James R; Sullivan, James; Jackson, Janice; Pinkard, Jerry; Johnson, Leslie; Gibson, Judy; Lancaster, Michelle; Hahn, Mark; McGillicuddy, John; Dickerson, Michael; Miller, A. Leon; Dixon, Neal; Paige, Janice; Safir, Peter; Weeks, Robert; Bisanar, Sandra; Lowry, Stacy M.; Sullivan, Michael; Willis, Robert; Wilson, Mary; 'Angela Haigler'; 'C. Goode'; 'C. Mallas'; 'Charles Brown'; 'Cordelia Andereson'; Ricker, Charles; Fair, Andrew; Shannon, Angela; Carter, Becky; Black, Gary; Carnes, Tabitha D; Cavanaugh, Eric; Cowins, Charlie; Diehl, Daniel; Davis, Betty; Davis, Randi M; Dineen-Scott, Jill; Gott, Brian; Graves, Karen; Cozza, Michael; Patterson, Clinton; Pennell, Nicole L; Christenbury, Rick; Kortekaas, Roger; Saul, Lynn; Sexton, Mike; Foote, Sharon; Smith, Denise A.; Jeffries, Suzanne; Travis, Joseph; Carroll, William; Witt, Michelle M Subject: DSS Extended Hours

Mecklenburg County

Department of

Social Services

May 8, 2009

FOR IMMEDIATE RELEASE

DSS TO OPEN ON SATURDAYS BEGINNING JUNE 6

CHARLOTTE, N.C. ñ Beginning on Saturday, June 6, 2009, the Mecklenburg County Department of Social Services (DSS) will extend its hours at the Wallace Kuralt Centre and Chapin Hall at the Valerie Woodard Center. Both of these facilities, as well as the Customer Service Line, will be open 8 a.m. to noon Saturdays. Customers may apply for food stamps, Medicaid and Work First Family Assistance at these locations.

Since the beginning of its fiscal year on July 1, 2008, applications for food stamps at DSS have increased 38 percent, Medicaid and North Carolina Health Choice applications have increased 10 percent, and Work First applications have increased 32 percent.

In a survey of more than 1,000 customers at eight locations, DSS found that 35 percent are currently employed, and 40 percent had to take time off from work or school in order to access services during traditional business hours. The extension of DSS business hours will increase the availability of services by 10 percent. It also offers greater flexibility and convenience to those customers who are either working or in school weekdays.

DSS Locations

Wallace Kuralt Centre 301 Billingsley Road, Charlotte, NC 28211

Valerie Woodard Center, Chapin Hall 3205 Freedom Drive, Charlotte, NC 28208

New DSS Hours (including the Customer Service Line)

Monday through Friday: 8 a.m. to 5 p.m.

Saturdays: 8 a.m. to 12 p.m. (starting June 6, 2008)

The department will be closed on the following Saturdays

Saturday, July 4 (Independence Day)

Saturday, September 4 (Labor Day)

Saturday, November 28 (Thanksgiving)

Saturday, December 26 (Christmas)

Call our Customer Service Line at (704) 336-3150 during operating hours (listed above) for additional information about DSS services. Seniors and persons with disabilities may call Just1Call, (704) 432-1111.

# # #

Media Contact: Tabitha Carnes, 704-432-2099 or 704-621-5279 (mobile), Tabitha.Carnes@MecklenburgCountyNC.gov

PEOPLE ∑ PRIDE ∑ PROGRESS ∑ PARTNERSHIPS

600 East Fourth Street ∑ Charlotte, North Carolina 28202-2838 ∑ (704) 336-2475 Fax (704) 336-6600

www.MecklenburgCountyNC.gov

From: Tibbs, Timmothy M. Sent: Thursday, May 07, 2009 4:00 PM To: Bailey, Daniel; Bentley, Karen; Bethune, Marvin; 'Charles Brown'; Clarke, Dumont; Cobb, Bobby; Cogdell, Harold; Cooksey, Neil; Cox, Brian; Crockett, Grayce; 'Daniel.murrey@orthocarolina.com'; Dickerson, Michael; Diehl, Daniel; Diorio, Dena R.; 'dumontclarke@mvalaw.com'; Dunlap, George; Garges, James R; Goldberg, Deborah Long; Granberry, David; Hahn, Mark; Hardy, Nyki; 'Harold@attorneycogdell.com'; Hart, Blake; Herbert, Rebecca; Hernandez, Carlos; Jackson, Janice; James, Bill; 'Joe Penner'; Johnson, Leslie; Jones, Harry L.; 'Karen Bentley'; 'kwbmontana@msn.com'; Lancaster, Michelle; Leake, Vilma; Lowry, Stacy M.; Mabry, Earl; McGillicuddy, John; 'mroberts5@carolina.rr.com'; 'ncooksey@bellsouth.net'; 'Neil Cooksey'; Peek, Chris; Pinkard, Jerry; Riddle, Joel; Roberts, Jennifer; Saul, Cary; Shields, Bobbie; Spears, Cornita; Sullivan, James; Thomas, Robert; Tibbs, Timmothy M.; Voignier, Clayton; Wade, Tyrone C.; Weeks, Robert; White, Tangela; Wilson, Mary; Yi, Hyong Cc: ContentWebMaster; Morrison, Emerson Subject: Board Bulletin

The County Manager's Board Bulletin for May 7, 2009 is attached. Items in this week's bulletin include:

* CMS and CPCC Budget Recommendations for FY2010

* DSS to Open on Saturdays

Thank you. Timmothy M. Tibbs Assistant to the County Manager Mecklenburg County Manager's Office 600 E. 4th Street, 11th Floor Charlotte, NC 28202 704-432-2163 phone 704-336-5887 fax Timmothy.tibbs@MecklenburgCountyNC.gov From: Spears, Cornita Sent: Tuesday, May 05, 2009 3:52 PM To: Brito, Teresa S. Subject: RE: Executive Summary: DSS Investigation

As long as it's not this Friday, can do. In all honesty, I'm still reviewing/reformatting the spreadsheets that I received from staff, comparing the spreadsheets item by item back to the 3 stacks of records and making corrections. I've got one more to date of spreadsheets to go thru. My hope to be finished with the entire project no later than next Friday because I have other projects that I've got to get back to. Am I correctly assuming that for your purposes, you don't need the spreadsheets and supporting receipts? If you do need them,you'll have a massive amount of paper. Even if you use the spreadsheets alone, it's going to be a lot of paper.

_____

From: Brito, Teresa S. Sent: Tuesday, May 05, 2009 3:39 PM To: Spears, Cornita Subject: RE: Executive Summary: DSS Investigation

Will next Friday work for you?

_____

From: Spears, Cornita Sent: Tuesday, May 05, 2009 3:39 PM To: Brito, Teresa S. Subject: RE: Executive Summary: DSS Investigation

When do you need it by?

_____

From: Brito, Teresa S. Sent: Tuesday, May 05, 2009 3:37 PM To: Spears, Cornita Subject: Executive Summary: DSS Investigation

Nita,

Did you do or can you do an executive summary of the audit results for the DSS Giving Tree Audit? I would like to include in the investigatory package I am putting together.

Thanks!

Teresa

From: Brito, Teresa S. Sent: Tuesday, May 05, 2009 3:37 PM To: Spears, Cornita Subject: Executive Summary: DSS Investigation

Nita,

Did you do or can you do an executive summary of the audit results for the DSS Giving Tree Audit? I would like to include in the investigatory package I am putting together.

Thanks!

Teresa

From: Diorio, Dena R. [Dena.Diorio@mecklenburgcountync.gov] Sent: Monday, May 04, 2009 9:17 AM To: Ward Simmons; McGillicuddy, John; Murchison, Gail; danmurrey@gmail.com; James, Bill; Jones, Harry L. Cc: Spears, Cornita Subject: RE: Audit Review Committee Meeting

We usually meet at 3:00.

_____

From: Ward Simmons [mailto:wardsimmons@bellsouth.net] Sent: Monday, May 04, 2009 8:42 AM To: McGillicuddy, John; Murchison, Gail; danmurrey@gmail.com; James, Bill; Jones, Harry L. Cc: Diorio, Dena R.; Spears, Cornita Subject: RE: Audit Review Committee Meeting

John-

I agree about the process.

I am available most of the afternoon on the 16th. What time would the meeting be?

Ward

_____

From: McGillicuddy, John [mailto:John.McGillicuddy@mecklenburgcountync.gov] Sent: Friday, May 01, 2009 2:13 PM To: Murchison, Gail; danmurrey@gmail.com; James, Bill; WardSimmons@BellSouth.net; Jones, Harry L. Cc: Diorio, Dena R.; Spears, Cornita Subject: RE: Audit Review Committee Meeting

In light of the conversations we had at our last meeting, I would like to find out first if Ward is available at this time and date. I believe we committed to asking about this availability first before we set a date and time. I appreciate that we are challenged by timing but let's see what we can do to fulfill this commitment. Thanks.

John McGillicuddy

General Manager

Mecklenburg County

600 East Fourth Street

Charlotte, NC 28202

704-336-2661

John.McGillicuddy@MecklenburgCountyNC.gov

fax: 704-336-5887

_____

From: Murchison, Gail Sent: Thursday, April 30, 2009 6:13 PM To: 'danmurrey@gmail.com'; James, Bill; 'WardSimmons@BellSouth.net'; Jones, Harry L.; McGillicuddy, John Cc: Diorio, Dena R.; Spears, Cornita Subject: Audit Review Committee Meeting

Members of the Audit Review Committee,

Dena and I met with Cherry Bekaert & Holland (CBH) this afternoon regarding the fiscal year audit for the year ending June 30, 2009. As a result of this meeting, we would like to schedule an Audit Review Committee meeting for June 16, 2009, which is the day of the second June Board of County Commissioners (BOCC) meeting. The agenda will be a 1)presentation by CBH regarding the financial audit and 2) the results of the DSS audit.

We are aware that at the last meeting of the Audit Review Committee it was recommended that alternative dates for a meeting be provided to the members of the committee. We seek your indulgence one last time. Since meetings are scheduled on the same day as a BOCC meeting, we would really like to focus on this date, as there are only two BOCC meetings between July 1 and August 31, and scheduling becomes very difficult because of that. Also, the partner from CBH is available June 16.

We are hoping that by sending the request to you today to hold the meeting on June 16, 2009, there will be adequate time to plan to attend, so that a quorum will be present. Understandably, if a quorum is not available, another date will need to be set.

Thank you.

Gail Murchison

Deputy Director of Finance

Mecklenburg County, NC

704-336-2690

Gail.Murchison@MecklenburgCountyNC.gov

From: Diorio, Dena R. Sent: Monday, May 04, 2009 9:17 AM To: 'Ward Simmons'; McGillicuddy, John; Murchison, Gail; 'danmurrey@gmail.com'; James, Bill; Jones, Harry L. Cc: Spears, Cornita Subject: RE: Audit Review Committee Meeting

We usually meet at 3:00.

_____

From: Ward Simmons [mailto:wardsimmons@bellsouth.net] Sent: Monday, May 04, 2009 8:42 AM To: McGillicuddy, John; Murchison, Gail; danmurrey@gmail.com; James, Bill; Jones, Harry L. Cc: Diorio, Dena R.; Spears, Cornita Subject: RE: Audit Review Committee Meeting

John-

I agree about the process.

I am available most of the afternoon on the 16th. What time would the meeting be?

Ward

_____

From: McGillicuddy, John [mailto:John.McGillicuddy@mecklenburgcountync.gov] Sent: Friday, May 01, 2009 2:13 PM To: Murchison, Gail; danmurrey@gmail.com; James, Bill; WardSimmons@BellSouth.net; Jones, Harry L. Cc: Diorio, Dena R.; Spears, Cornita Subject: RE: Audit Review Committee Meeting

In light of the conversations we had at our last meeting, I would like to find out first if Ward is available at this time and date. I believe we committed to asking about this availability first before we set a date and time. I appreciate that we are challenged by timing but let's see what we can do to fulfill this commitment. Thanks.

John McGillicuddy

General Manager

Mecklenburg County

600 East Fourth Street

Charlotte, NC 28202

704-336-2661

John.McGillicuddy@MecklenburgCountyNC.gov

fax: 704-336-5887

_____

From: Murchison, Gail Sent: Thursday, April 30, 2009 6:13 PM To: 'danmurrey@gmail.com'; James, Bill; 'WardSimmons@BellSouth.net'; Jones, Harry L.; McGillicuddy, John Cc: Diorio, Dena R.; Spears, Cornita Subject: Audit Review Committee Meeting

Members of the Audit Review Committee,

Dena and I met with Cherry Bekaert & Holland (CBH) this afternoon regarding the fiscal year audit for the year ending June 30, 2009. As a result of this meeting, we would like to schedule an Audit Review Committee meeting for June 16, 2009, which is the day of the second June Board of County Commissioners (BOCC) meeting. The agenda will be a 1)presentation by CBH regarding the financial audit and 2) the results of the DSS audit.

We are aware that at the last meeting of the Audit Review Committee it was recommended that alternative dates for a meeting be provided to the members of the committee. We seek your indulgence one last time. Since meetings are scheduled on the same day as a BOCC meeting, we would really like to focus on this date, as there are only two BOCC meetings between July 1 and August 31, and scheduling becomes very difficult because of that. Also, the partner from CBH is available June 16.

We are hoping that by sending the request to you today to hold the meeting on June 16, 2009, there will be adequate time to plan to attend, so that a quorum will be present. Understandably, if a quorum is not available, another date will need to be set.

Thank you.

Gail Murchison

Deputy Director of Finance

Mecklenburg County, NC

704-336-2690

Gail.Murchison@MecklenburgCountyNC.gov

From: Ward Simmons [wardsimmons@bellsouth.net] Sent: Monday, May 04, 2009 8:42 AM To: McGillicuddy, John; Murchison, Gail; danmurrey@gmail.com; James, Bill; Jones, Harry L. Cc: Diorio, Dena R.; Spears, Cornita Subject: RE: Audit Review Committee Meeting

John-

I agree about the process.

I am available most of the afternoon on the 16th. What time would the meeting be?

Ward

_____

From: McGillicuddy, John [mailto:John.McGillicuddy@mecklenburgcountync.gov] Sent: Friday, May 01, 2009 2:13 PM To: Murchison, Gail; danmurrey@gmail.com; James, Bill; WardSimmons@BellSouth.net; Jones, Harry L. Cc: Diorio, Dena R.; Spears, Cornita Subject: RE: Audit Review Committee Meeting

In light of the conversations we had at our last meeting, I would like to find out first if Ward is available at this time and date. I believe we committed to asking about this availability first before we set a date and time. I appreciate that we are challenged by timing but let's see what we can do to fulfill this commitment. Thanks.

John McGillicuddy

General Manager

Mecklenburg County

600 East Fourth Street

Charlotte, NC 28202

704-336-2661

John.McGillicuddy@MecklenburgCountyNC.gov

fax: 704-336-5887

_____

From: Murchison, Gail Sent: Thursday, April 30, 2009 6:13 PM To: 'danmurrey@gmail.com'; James, Bill; 'WardSimmons@BellSouth.net'; Jones, Harry L.; McGillicuddy, John Cc: Diorio, Dena R.; Spears, Cornita Subject: Audit Review Committee Meeting

Members of the Audit Review Committee,

Dena and I met with Cherry Bekaert & Holland (CBH) this afternoon regarding the fiscal year audit for the year ending June 30, 2009. As a result of this meeting, we would like to schedule an Audit Review Committee meeting for June 16, 2009, which is the day of the second June Board of County Commissioners (BOCC) meeting. The agenda will be a 1)presentation by CBH regarding the financial audit and 2) the results of the DSS audit.

We are aware that at the last meeting of the Audit Review Committee it was recommended that alternative dates for a meeting be provided to the members of the committee. We seek your indulgence one last time. Since meetings are scheduled on the same day as a BOCC meeting, we would really like to focus on this date, as there are only two BOCC meetings between July 1 and August 31, and scheduling becomes very difficult because of that. Also, the partner from CBH is available June 16.

We are hoping that by sending the request to you today to hold the meeting on June 16, 2009, there will be adequate time to plan to attend, so that a quorum will be present. Understandably, if a quorum is not available, another date will need to be set.

Thank you.

Gail Murchison

Deputy Director of Finance

Mecklenburg County, NC

704-336-2690

Gail.Murchison@MecklenburgCountyNC.gov

From: Murchison, Gail Sent: Friday, May 01, 2009 3:40 PM To: McGillicuddy, John; 'danmurrey@gmail.com'; James, Bill; 'WardSimmons@BellSouth.net'; Jones, Harry L. Cc: Diorio, Dena R.; Spears, Cornita Subject: RE: Audit Review Committee Meeting

John, I have called Ward, who was not reachable at home or on his mobile phone, and left messages apologizing for not following the procedure discussed at the meeting. Since this was a date that the audit partner was available to present to the Audit Review Committee, I thought an exception might be made, but I should have followed the policy set. Gail Gail Murchison Deputy Director of Finance Mecklenburg County, NC 704-336-2690 Gail.Murchison@MecklenburgCountyNC.gov

_____

From: McGillicuddy, John Sent: Friday, May 01, 2009 2:13 PM To: Murchison, Gail; 'danmurrey@gmail.com'; James, Bill; 'WardSimmons@BellSouth.net'; Jones, Harry L. Cc: Diorio, Dena R.; Spears, Cornita Subject: RE: Audit Review Committee Meeting

In light of the conversations we had at our last meeting, I would like to find out first if Ward is available at this time and date. I believe we committed to asking about this availability first before we set a date and time. I appreciate that we are challenged by timing but let's see what we can do to fulfill this commitment. Thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

_____

From: Murchison, Gail Sent: Thursday, April 30, 2009 6:13 PM To: 'danmurrey@gmail.com'; James, Bill; 'WardSimmons@BellSouth.net'; Jones, Harry L.; McGillicuddy, John Cc: Diorio, Dena R.; Spears, Cornita Subject: Audit Review Committee Meeting

Members of the Audit Review Committee, Dena and I met with Cherry Bekaert & Holland (CBH) this afternoon regarding the fiscal year audit for the year ending June 30, 2009. As a result of this meeting, we would like to schedule an Audit Review Committee meeting for June 16, 2009, which is the day of the second June Board of County Commissioners (BOCC) meeting. The agenda will be a 1)presentation by CBH regarding the financial audit and 2) the results of the DSS audit. We are aware that at the last meeting of the Audit Review Committee it was recommended that alternative dates for a meeting be provided to the members of the committee. We seek your indulgence one last time. Since meetings are scheduled on the same day as a BOCC meeting, we would really like to focus on this date, as there are only two BOCC meetings between July 1 and August 31, and scheduling becomes very difficult because of that. Also, the partner from CBH is available June 16. We are hoping that by sending the request to you today to hold the meeting on June 16, 2009, there will be adequate time to plan to attend, so that a quorum will be present. Understandably, if a quorum is not available, another date will need to be set. Thank you. Gail Murchison Deputy Director of Finance Mecklenburg County, NC 704-336-2690 Gail.Murchison@MecklenburgCountyNC.gov From: McGillicuddy, John Sent: Friday, May 01, 2009 2:13 PM To: Murchison, Gail; 'danmurrey@gmail.com'; James, Bill; 'WardSimmons@BellSouth.net'; Jones, Harry L. Cc: Diorio, Dena R.; Spears, Cornita Subject: RE: Audit Review Committee Meeting

In light of the conversations we had at our last meeting, I would like to find out first if Ward is available at this time and date. I believe we committed to asking about this availability first before we set a date and time. I appreciate that we are challenged by timing but let's see what we can do to fulfill this commitment. Thanks. John McGillicuddy General Manager Mecklenburg County 600 East Fourth Street Charlotte, NC 28202 704-336-2661 John.McGillicuddy@MecklenburgCountyNC.gov fax: 704-336-5887

_____

From: Murchison, Gail Sent: Thursday, April 30, 2009 6:13 PM To: 'danmurrey@gmail.com'; James, Bill; 'WardSimmons@BellSouth.net'; Jones, Harry L.; McGillicuddy, John Cc: Diorio, Dena R.; Spears, Cornita Subject: Audit Review Committee Meeting

Members of the Audit Review Committee, Dena and I met with Cherry Bekaert & Holland (CBH) this afternoon regarding the fiscal year audit for the year ending June 30, 2009. As a result of this meeting, we would like to schedule an Audit Review Committee meeting for June 16, 2009, which is the day of the second June Board of County Commissioners (BOCC) meeting. The agenda will be a 1)presentation by CBH regarding the financial audit and 2) the results of the DSS audit. We are aware that at the last meeting of the Audit Review Committee it was recommended that alternative dates for a meeting be provided to the members of the committee. We seek your indulgence one last time. Since meetings are scheduled on the same day as a BOCC meeting, we would really like to focus on this date, as there are only two BOCC meetings between July 1 and August 31, and scheduling becomes very difficult because of that. Also, the partner from CBH is available June 16. We are hoping that by sending the request to you today to hold the meeting on June 16, 2009, there will be adequate time to plan to attend, so that a quorum will be present. Understandably, if a quorum is not available, another date will need to be set. Thank you. Gail Murchison Deputy Director of Finance Mecklenburg County, NC 704-336-2690 Gail.Murchison@MecklenburgCountyNC.gov From: William F. James, Jr. [wjames@carolina.rr.com] Sent: Thursday, April 30, 2009 7:22 PM To: Murchison, Gail; danmurrey@gmail.com; WardSimmons@BellSouth.net; Jones, Harry L.; McGillicuddy, John Cc: Diorio, Dena R.; Spears, Cornita Subject: RE: Audit Review Committee Meeting

OK with me.

Regards,

Commissioner Bill James (R, District 6)

Mecklenburg County Board of Commissioners

600 East Fourth Street, 11th Floor

Charlotte-Mecklenburg Government Center

Charlotte, North Carolina 28202

HTTP://billjames.org

Confidentiality Notice: E-mail correspondence to and from this address regarding public matters pertaining to Mecklenburg County business may be subject to the North Carolina Public Records law "NCGS Ch 132" and may be disclosed to third parties. This electronic mail transmission may contain information that is confidential, priviledged, or proprietary. If you are not the intended recipient, you are hereby notified that you are not authorized to read, print, retain, copy or disseminate this message, any part of it, or any attachments. If you have received this message in error, please delete the message and any attachments from your system without reading the content and notify me immediately of the inadvertent transmission. There is no intent on the part of the sender (me) to waive any priviledge that may attach to this communication. Thank you for your cooperation.

From: Murchison, Gail [mailto:Gail.Murchison@mecklenburgcountync.gov] Sent: Thursday, April 30, 2009 6:13 PM To: danmurrey@gmail.com; James, Bill; WardSimmons@BellSouth.net; Jones, Harry L.; McGillicuddy, John Cc: Diorio, Dena R.; Spears, Cornita Subject: Audit Review Committee Meeting

Members of the Audit Review Committee,

Dena and I met with Cherry Bekaert & Holland (CBH) this afternoon regarding the fiscal year audit for the year ending June 30, 2009. As a result of this meeting, we would like to schedule an Audit Review Committee meeting for June 16, 2009, which is the day of the second June Board of County Commissioners (BOCC) meeting. The agenda will be a 1)presentation by CBH regarding the financial audit and 2) the results of the DSS audit.

We are aware that at the last meeting of the Audit Review Committee it was recommended that alternative dates for a meeting be provided to the members of the committee. We seek your indulgence one last time. Since meetings are scheduled on the same day as a BOCC meeting, we would really like to focus on this date, as there are only two BOCC meetings between July 1 and August 31, and scheduling becomes very difficult because of that. Also, the partner from CBH is available June 16.

We are hoping that by sending the request to you today to hold the meeting on June 16, 2009, there will be adequate time to plan to attend, so that a quorum will be present. Understandably, if a quorum is not available, another date will need to be set.

Thank you.

Gail Murchison

Deputy Director of Finance

Mecklenburg County, NC

704-336-2690

Gail.Murchison@MecklenburgCountyNC.gov

From: Murchison, Gail [Gail.Murchison@mecklenburgcountync.gov] Sent: Thursday, April 30, 2009 6:13 PM To: danmurrey@gmail.com; James, Bill; WardSimmons@BellSouth.net; Jones, Harry L.; McGillicuddy, John Cc: Diorio, Dena R.; Spears, Cornita Subject: Audit Review Committee Meeting

Members of the Audit Review Committee, Dena and I met with Cherry Bekaert & Holland (CBH) this afternoon regarding the fiscal year audit for the year ending June 30, 2009. As a result of this meeting, we would like to schedule an Audit Review Committee meeting for June 16, 2009, which is the day of the second June Board of County Commissioners (BOCC) meeting. The agenda will be a 1)presentation by CBH regarding the financial audit and 2) the results of the DSS audit. We are aware that at the last meeting of the Audit Review Committee it was recommended that alternative dates for a meeting be provided to the members of the committee. We seek your indulgence one last time. Since meetings are scheduled on the same day as a BOCC meeting, we would really like to focus on this date, as there are only two BOCC meetings between July 1 and August 31, and scheduling becomes very difficult because of that. Also, the partner from CBH is available June 16. We are hoping that by sending the request to you today to hold the meeting on June 16, 2009, there will be adequate time to plan to attend, so that a quorum will be present. Understandably, if a quorum is not available, another date will need to be set. Thank you. Gail Murchison Deputy Director of Finance Mecklenburg County, NC 704-336-2690 Gail.Murchison@MecklenburgCountyNC.gov From: Spears, Cornita Sent: Thursday, April 30, 2009 7:50 AM To: Overcash, Randy Subject: RE: Question

Thanks!!!!!

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From: Overcash, Randy Sent: Wed 4/29/2009 10:53 PM To: Spears, Cornita Subject: RE: Question

Yes, it's billed to the Dept of Social Services. Part of CPS Investigations group. Records show the line at 5800 Executive Center Drive and last belonged to lamona Cuffie at the front desk, however it appears that person my no longer be using that line based on information that Lamona Cuffie now has a different number. Randy Overcash Mecklenburg County IST Dept. Telecom Team (704) 336-2678 - office

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From: Spears, Cornita Sent: Wednesday, April 29, 2009 5:15 PM To: Overcash, Randy Subject: Question

Can you tell me if the County has a phone number (704) 432-1042? From: Overcash, Randy Sent: Wednesday, April 29, 2009 10:54 PM To: Spears, Cornita Subject: RE: Question

Yes, it's billed to the Dept of Social Services. Part of CPS Investigations group. Records show the line at 5800 Executive Center Drive and last belonged to lamona Cuffie at the front desk, however it appears that person my no longer be using that line based on information that Lamona Cuffie now has a different number. Randy Overcash Mecklenburg County IST Dept. Telecom Team (704) 336-2678 - office

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From: Spears, Cornita Sent: Wednesday, April 29, 2009 5:15 PM To: Overcash, Randy Subject: Question

Can you tell me if the County has a phone number (704) 432-1042? From: Tibbs, Timmothy M. Sent: Friday, April 17, 2009 3:52 PM To: Bailey, Daniel; Bentley, Karen; Bethune, Marvin; 'Charles Brown'; Clarke, Dumont; Cobb, Bobby; Cogdell, Harold; Cooksey, Neil; Cox, Brian; Crockett, Grayce; 'Daniel.murrey@orthocarolina.com'; Dickerson, Michael; Diehl, Daniel; Diorio, Dena R.; 'dumontclarke@mvalaw.com'; Dunlap, George; Garges, James R; Goldberg, Deborah Long; Granberry, David; Hahn, Mark; Hardy, Nyki; 'Harold@attorneycogdell.com'; Herbert, Rebecca; Hernandez, Carlos; Jackson, Janice; James, Bill; 'Joe Penner'; Johnson, Leslie; Jones, Harry L.; 'Karen Bentley'; 'kwbmontana@msn.com'; Lancaster, Michelle; Leake, Vilma; Lowry, Stacy M.; Mabry, Earl; McGillicuddy, John; 'mroberts5@carolina.rr.com'; 'ncooksey@bellsouth.net'; 'Neil Cooksey'; Peek, Chris; Pinkard, Jerry; Riddle, Joel; Roberts, Jennifer; Saul, Cary; Shields, Bobbie; Spears, Cornita; Sullivan, James; Thomas, Robert; Tibbs, Timmothy M.; Voignier, Clayton; Wade, Tyrone C.; Weeks, Robert; White, Tangela; Wilson, Mary; Yi, Hyong Cc: ContentWebMaster Subject: Board Bulletin

Importance: High

The County Manager's Board Bulletin for April 17, 2009 is attached. Items in this week's bulletin include:

* Impact of Flat CMS Funding

* Personnel Update

* DSS Fiscal Audit Update

* Process for Board Questions on Budget

* Inquiry on Planning Conference Costs

Calendar Reminder:

* April is Child Abuse Awareness & Prevention Month * County Assembly Day-April 29th in Raleigh * Tuesday, April 21st Natural Resources Committee at 1:30 PM in Room 280 CMGC * Tuesday, April 21st Effective & Efficient Government Committee at 3:00 PM 11th Floor Large Conference Room CMGC * Tuesday, April 21st Health & Community Support Services Committee at 3:00PM CH-14 Basement CMGC * Tuesday, April 21st Regular Dinner & BOCC Meeting 5:00PM

Have a great weekend! Timmothy M. Tibbs Assistant to the County Manager Mecklenburg County Manager's Office 600 E. 4th Street, 11th Floor Charlotte, NC 28202 704-432-2163 phone 704-336-5887 fax Timmothy.tibbs@MecklenburgCountyNC.gov From: Cayax, Lynda Sent: Wednesday, April 15, 2009 4:21 PM To: CNTY-Prop Disp Cc: Gardner, Garry S.; Madden, Annette L. Subject: Available Furniture/ DSS

The attached furniture is available until COB on April 29, 2009. Please contact Garry Gardner at 704-336-5443 or via e-mail if you are interested. Respectfully, Lynda Cayax From: Johnson, Amy Sent: Tuesday, April 14, 2009 12:14 PM To: Spears, Cornita Subject: Out of Office AutoReply: SS3

I will be out of the office March 14, 15 and 16 at a DSS Senior Executive Team Retreat. I will be checking email messages, but there may be a delay in the response. Sorry for any inconvenience this may cause you. From: Mecklenburg News Now Sent: Thursday, April 09, 2009 4:06 PM To: Mecklenburg News Now Subject: PROPOSED MECKLENBURG COUNTY BUDGET REDUCTIONS AVAILABLE ONLINE

NEWS RELEASE MECKLENBURG BOARD OF COUNTY COMMISSIONERS AND COUNTY MANAGER April 9, 2009

PROPOSED MECKLENBURG COUNTY BUDGET REDUCTIONS AVAILABLE ONLINE

Charlotte, NC ñ A list of $38 million in initial budget cuts proposed to the Board of County Commissioners on April 7 by County Manager Harry Jones is now available online. The proposed reductions will be a part of the managerís recommended budget for the 2010 fiscal year that begins on July 1, this year.

Department directors helped identify the approximate $38 million in reductions in an effort to address an estimated $78.9 million funding gap. Jones said the remainder of the $41 million will be addressed by making choices in the coming weeks among other reductions for the County, as well as for Charlotte Mecklenburg Schools (CMS), Central Piedmont Community College (CPCC), WTVI public television and outside agencies.

In addition to the $38 million in service reductions, Jones plans to recommend a reduction in employee compensation next year to include no merit increases and an increase in employeesí share of premiums for medical and dental plans. Jones said he hopes to avoid any further reductions in employee compensation.

The reductions posted at www.MecklenburgCountyNC.gov are organized by Focus Area, Department and Service. The FY2009 adopted budget is provided for each department. Funding reductions for CMS and CPCC are not included in this document.

Among the reductions are:

* $3 million for Park & Recreation services with the largest cuts being in maintenance of parks and centers

* $3.6 million for Public Library operations

* $1.7 million associated with 30 vacant public assistance positions at the Department of Social Services

* $4.4 million for costs related to non-mandated foster care contracts and payments

* $8 million from Sheriffís Office services

* $1.4 million across County information technology operations

* $1.5 million for Health Department services, including seven school nurse and clinic positions

* $1.7 million from changes made in child and adolescent mental health services

* $668,000 by eliminating the Fighting Back program (A drug and alcohol abuse awareness program)

* $885,000 from adoption assistance for parents by using the same funding model as the state

* $650,000 from six vacant real estate appraisal positions

The County Managerís Office will have the highest percentage of cuts, Jones said, including the elimination of three filled and four vacant positions for a total reduction of $1.3 million.

# # #

Media contact: Roger W. Kortekaas 704-579-0258 or Roger.Kortekaas@MecklenburgCountyNC.gov

____________________________________________ PEOPLE ∑ PRIDE ∑ PROGRESS ∑ PARTNERSHIPS 600 East Fourth Street ∑ Charlotte, North Carolina 28202-2838 For more information about Mecklenburg County programs and services, click on: www.MecklenburgCountyNC.gov From: Employee News Now Sent: Tuesday, March 31, 2009 4:49 PM To: Employee News Now Subject: Cost-savings ideas posted

To help the County find savings, employees have posted more than 300 ideas to the My Budget Ideas Webpage. The Office of Strategic Organizational Improvement (SOI) has been working with departments such as IST, Real Estate Services, Social Services and Sheriffís Office to review these ideas. Responses are now available on the My County Budget page of MeckWeb. SOI will continue to update this page with responses as decisions are made and further information is provided.

If you have questions regarding the budget, either FY2009 or FY2010, please refer to the My County Budget page or contact your supervisor.

From: Mecklenburg News Now Sent: Tuesday, March 31, 2009 7:49 AM To: Mecklenburg News Now Subject: SOCIAL SERVICES DIRECTOR CALLS FOR FISCAL AUDIT, HIRES NEW FINANCIAL MANAGEMENT DIRECTOR

NEWS RELEASE MECKLENBURG COUNTY PUBLIC SERVICE AND INFORMATION DEPARTMENT March 31, 2009

FOR IMMEDIATE RELEASE

SOCIAL SERVICES DIRECTOR CALLS FOR FISCAL AUDIT, HIRES NEW FINANCIAL MANAGEMENT DIRECTOR

Charlotte, NC ñMecklenburg County Department of Social Services (DSS) Director Mary Wilson is taking steps to strengthen fiscal management within DSS. Wilson announced today that she has asked the Countyís Finance Department to oversee an independent review of DSSís fiscal management processes, including the handling of donations, and make recommendations on necessary improvements in fiscal controls.

The Finance Department has asked the Countyís audit firm, Cherry, Bakaert & Holland, L.L.P. to undertake the review and analysis. Recommendations will be provided to the DSS Director, Finance Director and the County Managerís Office.

Wilson says the move coincides with the recent hiring of Angela Hurlburt as Director of Financial Management, to direct DSSís finance division. This is a new position in DSS that was created as part of Wilsonís reorganization several weeks ago. Wilson received an exemption from the current hiring freeze from County Manager Harry Jones to fill this position.

ìHaving the auditors and Ms. Hurlburt working on these issues will enable us to make swift improvements where we need them,î said Wilson, who manages an annual $160 million budget and approximately 1,200 employees.

The announcement comes on the heels of recent concerns regarding employees handling of donations to The Giving Tree, a DSS-sponsored charity that provides gifts to children in foster care and other DSS clients during the holidays. The Countyís Internal Audit Department is investigating questions of impropriety that have arisen in association with the Giving Tree.

ìThis situation with the Giving Tree has accelerated our timetable for reviewing all of our financial procedures,î said Wilson. ìWe will settle for nothing less than having best practices in managing public funds. Mecklenburg taxpayers and those who make donations to help others deserve to know we are being excellent stewards of their investment in this community.î

Cherry, Bakaert & Holland, L.L.P. already performs outside auditing work for Mecklenburg County, working through the Countyís Finance Department, said Finance Director Dena Diorio. They will be hired to perform 250 hours of audit work over the next few months for approximately $50,000. They will interview staff beginning this week to determine what procedures are already in place and then make recommendations on how they may be improved.

ìUsing an outside firm helps ensure objectivity,î said Diorio. ìIn addition, it would be nearly impossible to conduct an audit this comprehensive and this quickly using County staff.î

Hurlburt, a certified public accountant, comes to Mecklenburg County most recently from Wachovia Bankís Corporate Accounting Department.

# # #

Media contact: Danny Diehl (O)704-336-2084 or Daniel.Diehl@mecklenburgcountync.gov

____________________________________________ PEOPLE ∑ PRIDE ∑ PROGRESS ∑ PARTNERSHIPS 600 East Fourth Street ∑ Charlotte, North Carolina 28202-2838 For more information about Mecklenburg County programs and services, click on: www.MecklenburgCountyNC.gov From: Mecklenburg News Now Sent: Tuesday, March 31, 2009 7:49 AM To: Mecklenburg News Now Subject: SOCIAL SERVICES DIRECTOR CALLS FOR FISCAL AUDIT, HIRES NEW FINANCIAL MANAGEMENT DIRECTOR

NEWS RELEASE MECKLENBURG COUNTY PUBLIC SERVICE AND INFORMATION DEPARTMENT March 31, 2009

FOR IMMEDIATE RELEASE

SOCIAL SERVICES DIRECTOR CALLS FOR FISCAL AUDIT, HIRES NEW FINANCIAL MANAGEMENT DIRECTOR

Charlotte, NC ñMecklenburg County Department of Social Services (DSS) Director Mary Wilson is taking steps to strengthen fiscal management within DSS. Wilson announced today that she has asked the Countyís Finance Department to oversee an independent review of DSSís fiscal management processes, including the handling of donations, and make recommendations on necessary improvements in fiscal controls.

The Finance Department has asked the Countyís audit firm, Cherry, Bakaert & Holland, L.L.P. to undertake the review and analysis. Recommendations will be provided to the DSS Director, Finance Director and the County Managerís Office.

Wilson says the move coincides with the recent hiring of Angela Hurlburt as Director of Financial Management, to direct DSSís finance division. This is a new position in DSS that was created as part of Wilsonís reorganization several weeks ago. Wilson received an exemption from the current hiring freeze from County Manager Harry Jones to fill this position.

ìHaving the auditors and Ms. Hurlburt working on these issues will enable us to make swift improvements where we need them,î said Wilson, who manages an annual $160 million budget and approximately 1,200 employees.

The announcement comes on the heels of recent concerns regarding employees handling of donations to The Giving Tree, a DSS-sponsored charity that provides gifts to children in foster care and other DSS clients during the holidays. The Countyís Internal Audit Department is investigating questions of impropriety that have arisen in association with the Giving Tree.

ìThis situation with the Giving Tree has accelerated our timetable for reviewing all of our financial procedures,î said Wilson. ìWe will settle for nothing less than having best practices in managing public funds. Mecklenburg taxpayers and those who make donations to help others deserve to know we are being excellent stewards of their investment in this community.î

Cherry, Bakaert & Holland, L.L.P. already performs outside auditing work for Mecklenburg County, working through the Countyís Finance Department, said Finance Director Dena Diorio. They will be hired to perform 250 hours of audit work over the next few months for approximately $50,000. They will interview staff beginning this week to determine what procedures are already in place and then make recommendations on how they may be improved.

ìUsing an outside firm helps ensure objectivity,î said Diorio. ìIn addition, it would be nearly impossible to conduct an audit this comprehensive and this quickly using County staff.î

Hurlburt, a certified public accountant, comes to Mecklenburg County most recently from Wachovia Bankís Corporate Accounting Department.

# # #

Media contact: Danny Diehl (O)704-336-2084 or Daniel.Diehl@mecklenburgcountync.gov

____________________________________________ PEOPLE ∑ PRIDE ∑ PROGRESS ∑ PARTNERSHIPS 600 East Fourth Street ∑ Charlotte, North Carolina 28202-2838 For more information about Mecklenburg County programs and services, click on: www.MecklenburgCountyNC.gov From: Brito, Teresa S. Sent: Wednesday, March 25, 2009 7:19 AM To: Thomas, Robert; Spears, Cornita; Maness, Arnetta L. Subject: Today's DSS Meeting

FYI.;...

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From: Adam, Barbara Sent: Tuesday, March 24, 2009 4:00 PM To: Brito, Teresa S. Subject: Meeting Tomorrow

Teresa, You are in Room 274. Thanks!

BARBARA W. ADAM Mecklenburg County Human Resources Administrative Support Assistant II 704-336-2931 barbara.adam@MecklenburgCountyNC.gov "Hold yourself responsible for a higher standard than anyone else expects of you." Subject: Updated: DSS Case Location: 5th floor Government Building (county side)

Start: Wed 3/25/2009 10:00 AM End: Wed 3/25/2009 11:00 AM Show Time As: Tentative

Recurrence: (none)

Meeting Status: Not yet responded

Required Attendees: Bowling, Walter; Thomas, Robert; Vance, Vivian; Brito, Teresa S.; Spears, Cornita Optional Attendees: Poston, David

From: Mecklenburg News Now Sent: Tuesday, March 24, 2009 10:28 AM To: Mecklenburg News Now Subject: OPEN HOUSE AT THE RELATIVES FOCUSES ATTENTION ON RISING NUMBER OF HOMELESS CHILDREN AND YOUTHS

NEWS RELEASE MECKLENBURG COUNTY COMMUNITY SUPPORT SERVICES DEPARTMENT March 24, 2009

FOR IMMEDIATE RELEASE

OPEN HOUSE AT THE RELATIVES FOCUSES ATTENTION ON RISING NUMBER OF HOMELESS CHILDREN AND YOUTHS

Charlotte, N.C. ñ A collaborative effort that supporters see as a way to educate the community about Mecklenburg Countyís increased numbers of children who are homeless will use an open house celebration at a youth crisis shelter as its forum.

The Relatives Inc., Mecklenburg County Community Support Services (CSS) and the Charlotte-Mecklenburg Homeless Services Network (HSN) will hold the drop-in event 4 p.m. to 7 p.m. Thursday, March 26 at 1100 East Blvd. The event is open to the public. At 4:30 p.m., organizers will present information about the purpose of the day, share current children and youth homelessness statistics, and talk about next steps.

ìYouth homelessness continues to rise, especially as families struggle with the current economy,î says Brennon Graham, executive director of the 34-year-old youth shelter. ìWe are trying to raise awareness in the community, especially among our target population, that The Relatives is a safe place for young people struggling with homelessness and other family crises.î

The Mecklenburg Board of County Commissioners and the Charlotte City Council each proclaimed the week of March 22-29 as Youth Homelessness Awareness Week. The open house follows recent recognition of national SafePlace Week. The Relatives is Mecklenburg Countyís SafePlace partner, and works with local organizations, including Bojangles, Charlotte-Mecklenburg Police Department and the Charlotte Area Transit Authority, to provide free transportation to the shelter for kids who need a safe place to stay.

ìWe must, as a community, do all that is required to end childrenís homelessness,î says Peter Safir, director of Mecklenburg Countyís CSS Homeless Support Services division. ìIf we are not successful, homeless children are at a great risk of becoming homeless adults with severe threats to their health, economic and educational well-being, and personal safety.î

The Relatives will become a member of HSN during the coalitionís regular meeting Thursday morning. HSN is a coalition of agencies and organizations from the nonprofit and faith-based communities along with local government entities committed to preventing and ending homelessness in Mecklenburg County.

ìThe Relatives delivers a much-needed resource in the communityís continuum in the form of emergency shelter for runaway, homeless, and youth in crisis in Mecklenburg County,î says Roxianna Johnson, housing resource coordinator for Mecklenburg County Area Mental Health Authority and chair of the HSN. ìAs an involved member of the HSN, The Relatives will have additional opportunities to collaborate, communicate and coordinate services with other providers.î

The Relatives Inc. operates a nine-bed, co-ed shelter on East Boulevard that provides for up to a 14-day stay to youths who are homeless, runaways or experiencing a crisis that caused them, and often their families, to seek resources outside the home. The shelter operates a 24-hour youth crisis telephone hot line. Last year, two-thirds of the youths staying at The Relatives returned home after their stay. The Relatives is part of Alexander Youth Network.

Homeless Support Services is a division of the Mecklenburg County Community Support Services Department. Through outreach, engagement, assessment and referral, HSS connects individuals and families with service providers that help the homeless. On-site social workers assist individuals and families in developing a plan of action toward social, economic and financial independence.

# # #

The open house, and collaboration with other service providers for the homeless, supports Mecklenburg Countyís strategic goal to increase citizen self-sufficiency.

Media contact: Suzanne Jeffries at 704-353-0774 or Suzanne.Jeffries@MecklenburgCountyNC.gov, or Stern Dixon at 704-366-1201 or sdixon@alexanderyouthnetwork.org

____________________________________________ PEOPLE ∑ PRIDE ∑ PROGRESS ∑ PARTNERSHIPS 600 East Fourth Street ∑ Charlotte, North Carolina 28202-2838 For more information about Mecklenburg County programs and services, click on: www.MecklenburgCountyNC.gov From: Herbert, Rebecca Sent: Friday, March 20, 2009 10:28 AM To: (kwbmontana@msn.com); Bethune, Marvin; James, Bill; Dumont Clarke; Commissioner George Dunlap (gdunlap@bellsouth.net); Commissioner Jennifer Roberts (mroberts5@carolina.rr.com); Leake, Vilma; Daniel Murrey; harold@attorneycogdell.com; ncooksey@bellsouth.net; Riddle, Joel; Thomas, Robert; Bailey, Daniel; 'Charles Brown'; Cobb, Bobby; Cox, Brian; Crockett, Grayce; Dickerson, Michael; Diehl, Daniel; Diorio, Dena R.; Garges, James R; Goldberg, Deborah Long; Granberry, David; Hahn, Mark; Hardy, Nyki; Herbert, Rebecca; Jackson, Janice; 'Joe Penner'; Johnson, Leslie; Jones, Harry L.; Lancaster, Michelle; Lowry, Stacy M.; Mabry, Earl; McGillicuddy, John; Payne, Janet E.; Peek, Chris; Pinkard, Jerry; Saul, Cary; Shields, Bobbie; Spears, Cornita; Sullivan, James; Tibbs, Timmothy M.; Wade, Tyrone C.; Wilson, Mary; Yi, Hyong Cc: ContentWebMaster; Riddle, Joel; Voignier, Clayton Subject: Board Bulletin

The County Manager's Board Bulletin for Friday, March 20, 2009 is attached for your review. Items in this week's bulletin include:

* Summary of Governor's Proposed State Budget * Exploring Opportunities for Sustained Change * Business Recycling

Calendar reminder: The joint meeting between the Board of County Commissioner and the Board of Education is Tuesday, March 24 at 2pm in room 267, CMGC. Other reminders: Board members will be receiving a memo from the Department of Social Services re: NC Senate Bill 354. Additional information about this bill will be in next week's bulletin. Happy Spring! Rebecca J. Herbert, MPA Assistant to the County Manager (704) 336-2628 rebecca.herbert@mecklenburgcountync.gov From: Herbert, Rebecca Sent: Friday, March 20, 2009 10:28 AM To: (kwbmontana@msn.com); Bethune, Marvin; James, Bill; Dumont Clarke; Commissioner George Dunlap (gdunlap@bellsouth.net); Commissioner Jennifer Roberts (mroberts5@carolina.rr.com); Leake, Vilma; Daniel Murrey; harold@attorneycogdell.com; ncooksey@bellsouth.net; Riddle, Joel; Thomas, Robert; Bailey, Daniel; 'Charles Brown'; Cobb, Bobby; Cox, Brian; Crockett, Grayce; Dickerson, Michael; Diehl, Daniel; Diorio, Dena R.; Garges, James R; Goldberg, Deborah Long; Granberry, David; Hahn, Mark; Hardy, Nyki; Herbert, Rebecca; Jackson, Janice; 'Joe Penner'; Johnson, Leslie; Jones, Harry L.; Lancaster, Michelle; Lowry, Stacy M.; Mabry, Earl; McGillicuddy, John; Payne, Janet E.; Peek, Chris; Pinkard, Jerry; Saul, Cary; Shields, Bobbie; Spears, Cornita; Sullivan, James; Tibbs, Timmothy M.; Wade, Tyrone C.; Wilson, Mary; Yi, Hyong Cc: ContentWebMaster; Riddle, Joel; Voignier, Clayton Subject: Board Bulletin

The County Manager's Board Bulletin for Friday, March 20, 2009 is attached for your review. Items in this week's bulletin include:

* Summary of Governor's Proposed State Budget * Exploring Opportunities for Sustained Change * Business Recycling

Calendar reminder: The joint meeting between the Board of County Commissioner and the Board of Education is Tuesday, March 24 at 2pm in room 267, CMGC. Other reminders: Board members will be receiving a memo from the Department of Social Services re: NC Senate Bill 354. Additional information about this bill will be in next week's bulletin. Happy Spring! Rebecca J. Herbert, MPA Assistant to the County Manager (704) 336-2628 rebecca.herbert@mecklenburgcountync.gov From: Spears, Cornita Sent: Thursday, March 19, 2009 11:05 AM To: Brito, Teresa S.; Thomas, Robert; Lancaster, Michelle; Jackson, Janice Subject: FW: Chanel 9 news report

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From: Wilson, Mary Sent: Thursday, March 19, 2009 5:44 AM To: Spears, Cornita Subject: Re: Chanel 9 news report

I didn't say that so I think it is an embellishment on their part.

Mary

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

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From: Spears, Cornita To: Wilson, Mary Cc: Wilson, Mary; Thomas, Robert; Brito, Teresa S.; Lancaster, Michelle; Jackson, Janice Sent: Thu Mar 19 05:32:55 2009 Subject: Chanel 9 news report

In listening to the 5:00 a.m. chanel 9 news report, they indicated that you informed them of an allegation that YFS workers were allowed to take Giving Tree inventory home to their own families. That's the first that I've heard of this allegation. Is the news report accurate and, if so, when did the allegation come to light and what insight can you provide me on this? From: Wilson, Mary Sent: Thursday, March 19, 2009 5:44 AM To: Spears, Cornita Subject: Re: Chanel 9 news report

I didn't say that so I think it is an embellishment on their part.

Mary

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

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From: Spears, Cornita To: Wilson, Mary Cc: Wilson, Mary; Thomas, Robert; Brito, Teresa S.; Lancaster, Michelle; Jackson, Janice Sent: Thu Mar 19 05:32:55 2009 Subject: Chanel 9 news report

In listening to the 5:00 a.m. chanel 9 news report, they indicated that you informed them of an allegation that YFS workers were allowed to take Giving Tree inventory home to their own families. That's the first that I've heard of this allegation. Is the news report accurate and, if so, when did the allegation come to light and what insight can you provide me on this? From: Spears, Cornita Sent: Wednesday, March 18, 2009 7:34 PM To: Wilson, Mary; Diorio, Dena R.; Thomas, Robert Cc: Murchison, Gail; Lancaster, Michelle Subject: RE: Giving Tree Checks

I have no problem with that. Regardless of who's assigned the task, my suggestion is still that the staff that's been in place and knows the history be consulted for background information needed in the decision making process. That would include Amy, Awilda and Chris.

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From: Wilson, Mary Sent: Wednesday, March 18, 2009 5:47 PM To: Spears, Cornita; Diorio, Dena R.; Thomas, Robert Cc: Murchison, Gail; Lancaster, Michelle Subject: RE: Giving Tree Checks

Cornita, I'd prefer that our new finance person, Angie Hurlbert coordinates this next step. I need to have accountability in one place. Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

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From: Spears, Cornita Sent: Wednesday, March 18, 2009 5:44 PM To: Diorio, Dena R.; Wilson, Mary; Thomas, Robert Cc: Murchison, Gail; Lancaster, Michelle; Waddell, Christopher Subject: RE: Giving Tree Checks Importance: High

Dena, I still suggest that you speak with Amy Johnson to discuss the types of checks being generated by DSS, the purpose, and the volume of checks that County Finance will be undertaking. Include Awilda Brooks in the conversation. Chris Waddell has some institutional memory on all of this that may be useful to you....call him tomorrow.

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From: Diorio, Dena R. Sent: Wednesday, March 18, 2009 5:29 PM To: Wilson, Mary; Spears, Cornita; Thomas, Robert Cc: Murchison, Gail; Lancaster, Michelle Subject: Re: Giving Tree Checks

Sounds good - thanks

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From: Wilson, Mary To: Diorio, Dena R.; Spears, Cornita; Thomas, Robert Cc: Murchison, Gail; Lancaster, Michelle Sent: Wed Mar 18 17:27:20 2009 Subject: RE: Giving Tree Checks

I agree. This is a very disturbing discovery that these were not caught in the DSS Finance Dept. I was under the impression that they were just part of a couple of thousand or more being processed at the County level. We may need to look at all DSS processes for issuing checks. I have a new Director of Financial Management coming on board next Wed. Mar. 25th so let's get together with her to develop and implement a new process. There are no checks being issued at this time other than Good Friends checks directly to service providers for the benefit of a customer and Darrell is approving all of these. Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

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From: Diorio, Dena R. Sent: Wednesday, March 18, 2009 5:23 PM To: Wilson, Mary; Spears, Cornita; Thomas, Robert Cc: Murchison, Gail; Lancaster, Michelle Subject: Re: Giving Tree Checks

Mary, We need to change this process and have you removed as the signatory on these checks. We also want checks generated from my office only, not from DSS. I will call you to discuss a new process.

Thanks

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From: Wilson, Mary To: Spears, Cornita; Thomas, Robert Cc: Murchison, Gail; Diorio, Dena R.; Lancaster, Michelle Sent: Wed Mar 18 14:09:49 2009 Subject: RE: Giving Tree Checks

Cornita, Thanks for this clarification. This is the first that I've heard these checks were issued by DSS Finance. That's a problem. Please send me your operational flow documentation. Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

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From: Spears, Cornita Sent: Wednesday, March 18, 2009 10:00 AM To: Thomas, Robert Cc: Murchison, Gail; Diorio, Dena R.; Lancaster, Michelle; Wilson, Mary Subject: Giving Tree Checks Importance: High

Bob As I indicated during our discussion following the BOCC meeting yesterday, Giving Tree checks are not generated by County Finance with Dena's signature. Rather, they are generated in DSS Finance with the automated signature of the DSS Finance Director. I wanted to make that clarification along with a couple of other points during the meeting, but was not given the opportunity to make comments. Attached is a listing of check requests (and supporting records) we reviewed, along with copies of the related checks. Receipt of copies of 3 checks is pending. We have amongst our Single Audit records documentation which describes the operational flow for check generating within DSS Finance. I can provide that information to you. From: Spears, Cornita Sent: Wednesday, March 18, 2009 7:34 PM To: Wilson, Mary; Diorio, Dena R.; Thomas, Robert Cc: Murchison, Gail; Lancaster, Michelle Subject: RE: Giving Tree Checks

I have no problem with that. Regardless of who's assigned the task, my suggestion is still that the staff that's been in place and knows the history be consulted for background information needed in the decision making process. That would include Amy, Awilda and Chris.

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From: Wilson, Mary Sent: Wednesday, March 18, 2009 5:47 PM To: Spears, Cornita; Diorio, Dena R.; Thomas, Robert Cc: Murchison, Gail; Lancaster, Michelle Subject: RE: Giving Tree Checks

Cornita, I'd prefer that our new finance person, Angie Hurlbert coordinates this next step. I need to have accountability in one place. Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

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From: Spears, Cornita Sent: Wednesday, March 18, 2009 5:44 PM To: Diorio, Dena R.; Wilson, Mary; Thomas, Robert Cc: Murchison, Gail; Lancaster, Michelle; Waddell, Christopher Subject: RE: Giving Tree Checks Importance: High

Dena, I still suggest that you speak with Amy Johnson to discuss the types of checks being generated by DSS, the purpose, and the volume of checks that County Finance will be undertaking. Include Awilda Brooks in the conversation. Chris Waddell has some institutional memory on all of this that may be useful to you....call him tomorrow.

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From: Diorio, Dena R. Sent: Wednesday, March 18, 2009 5:29 PM To: Wilson, Mary; Spears, Cornita; Thomas, Robert Cc: Murchison, Gail; Lancaster, Michelle Subject: Re: Giving Tree Checks

Sounds good - thanks

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From: Wilson, Mary To: Diorio, Dena R.; Spears, Cornita; Thomas, Robert Cc: Murchison, Gail; Lancaster, Michelle Sent: Wed Mar 18 17:27:20 2009 Subject: RE: Giving Tree Checks

I agree. This is a very disturbing discovery that these were not caught in the DSS Finance Dept. I was under the impression that they were just part of a couple of thousand or more being processed at the County level. We may need to look at all DSS processes for issuing checks. I have a new Director of Financial Management coming on board next Wed. Mar. 25th so let's get together with her to develop and implement a new process. There are no checks being issued at this time other than Good Friends checks directly to service providers for the benefit of a customer and Darrell is approving all of these. Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

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From: Diorio, Dena R. Sent: Wednesday, March 18, 2009 5:23 PM To: Wilson, Mary; Spears, Cornita; Thomas, Robert Cc: Murchison, Gail; Lancaster, Michelle Subject: Re: Giving Tree Checks

Mary, We need to change this process and have you removed as the signatory on these checks. We also want checks generated from my office only, not from DSS. I will call you to discuss a new process.

Thanks

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From: Wilson, Mary To: Spears, Cornita; Thomas, Robert Cc: Murchison, Gail; Diorio, Dena R.; Lancaster, Michelle Sent: Wed Mar 18 14:09:49 2009 Subject: RE: Giving Tree Checks

Cornita, Thanks for this clarification. This is the first that I've heard these checks were issued by DSS Finance. That's a problem. Please send me your operational flow documentation. Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

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From: Spears, Cornita Sent: Wednesday, March 18, 2009 10:00 AM To: Thomas, Robert Cc: Murchison, Gail; Diorio, Dena R.; Lancaster, Michelle; Wilson, Mary Subject: Giving Tree Checks Importance: High

Bob As I indicated during our discussion following the BOCC meeting yesterday, Giving Tree checks are not generated by County Finance with Dena's signature. Rather, they are generated in DSS Finance with the automated signature of the DSS Finance Director. I wanted to make that clarification along with a couple of other points during the meeting, but was not given the opportunity to make comments. Attached is a listing of check requests (and supporting records) we reviewed, along with copies of the related checks. Receipt of copies of 3 checks is pending. We have amongst our Single Audit records documentation which describes the operational flow for check generating within DSS Finance. I can provide that information to you. From: Wilson, Mary Sent: Wednesday, March 18, 2009 5:47 PM To: Spears, Cornita; Diorio, Dena R.; Thomas, Robert Cc: Murchison, Gail; Lancaster, Michelle Subject: RE: Giving Tree Checks

Cornita, I'd prefer that our new finance person, Angie Hurlbert coordinates this next step. I need to have accountability in one place. Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

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From: Spears, Cornita Sent: Wednesday, March 18, 2009 5:44 PM To: Diorio, Dena R.; Wilson, Mary; Thomas, Robert Cc: Murchison, Gail; Lancaster, Michelle; Waddell, Christopher Subject: RE: Giving Tree Checks Importance: High

Dena, I still suggest that you speak with Amy Johnson to discuss the types of checks being generated by DSS, the purpose, and the volume of checks that County Finance will be undertaking. Include Awilda Brooks in the conversation. Chris Waddell has some institutional memory on all of this that may be useful to you....call him tomorrow.

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From: Diorio, Dena R. Sent: Wednesday, March 18, 2009 5:29 PM To: Wilson, Mary; Spears, Cornita; Thomas, Robert Cc: Murchison, Gail; Lancaster, Michelle Subject: Re: Giving Tree Checks

Sounds good - thanks

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From: Wilson, Mary To: Diorio, Dena R.; Spears, Cornita; Thomas, Robert Cc: Murchison, Gail; Lancaster, Michelle Sent: Wed Mar 18 17:27:20 2009 Subject: RE: Giving Tree Checks

I agree. This is a very disturbing discovery that these were not caught in the DSS Finance Dept. I was under the impression that they were just part of a couple of thousand or more being processed at the County level. We may need to look at all DSS processes for issuing checks. I have a new Director of Financial Management coming on board next Wed. Mar. 25th so let's get together with her to develop and implement a new process. There are no checks being issued at this time other than Good Friends checks directly to service providers for the benefit of a customer and Darrell is approving all of these. Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

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From: Diorio, Dena R. Sent: Wednesday, March 18, 2009 5:23 PM To: Wilson, Mary; Spears, Cornita; Thomas, Robert Cc: Murchison, Gail; Lancaster, Michelle Subject: Re: Giving Tree Checks

Mary, We need to change this process and have you removed as the signatory on these checks. We also want checks generated from my office only, not from DSS. I will call you to discuss a new process.

Thanks

_____

From: Wilson, Mary To: Spears, Cornita; Thomas, Robert Cc: Murchison, Gail; Diorio, Dena R.; Lancaster, Michelle Sent: Wed Mar 18 14:09:49 2009 Subject: RE: Giving Tree Checks

Cornita, Thanks for this clarification. This is the first that I've heard these checks were issued by DSS Finance. That's a problem. Please send me your operational flow documentation. Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

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From: Spears, Cornita Sent: Wednesday, March 18, 2009 10:00 AM To: Thomas, Robert Cc: Murchison, Gail; Diorio, Dena R.; Lancaster, Michelle; Wilson, Mary Subject: Giving Tree Checks Importance: High

Bob As I indicated during our discussion following the BOCC meeting yesterday, Giving Tree checks are not generated by County Finance with Dena's signature. Rather, they are generated in DSS Finance with the automated signature of the DSS Finance Director. I wanted to make that clarification along with a couple of other points during the meeting, but was not given the opportunity to make comments. Attached is a listing of check requests (and supporting records) we reviewed, along with copies of the related checks. Receipt of copies of 3 checks is pending. We have amongst our Single Audit records documentation which describes the operational flow for check generating within DSS Finance. I can provide that information to you. From: Spears, Cornita Sent: Wednesday, March 18, 2009 5:44 PM To: Diorio, Dena R.; Wilson, Mary; Thomas, Robert Cc: Murchison, Gail; Lancaster, Michelle; Waddell, Christopher Subject: RE: Giving Tree Checks

Importance: High

Dena, I still suggest that you speak with Amy Johnson to discuss the types of checks being generated by DSS, the purpose, and the volume of checks that County Finance will be undertaking. Include Awilda Brooks in the conversation. Chris Waddell has some institutional memory on all of this that may be useful to you....call him tomorrow.

_____

From: Diorio, Dena R. Sent: Wednesday, March 18, 2009 5:29 PM To: Wilson, Mary; Spears, Cornita; Thomas, Robert Cc: Murchison, Gail; Lancaster, Michelle Subject: Re: Giving Tree Checks

Sounds good - thanks

_____

From: Wilson, Mary To: Diorio, Dena R.; Spears, Cornita; Thomas, Robert Cc: Murchison, Gail; Lancaster, Michelle Sent: Wed Mar 18 17:27:20 2009 Subject: RE: Giving Tree Checks

I agree. This is a very disturbing discovery that these were not caught in the DSS Finance Dept. I was under the impression that they were just part of a couple of thousand or more being processed at the County level. We may need to look at all DSS processes for issuing checks. I have a new Director of Financial Management coming on board next Wed. Mar. 25th so let's get together with her to develop and implement a new process. There are no checks being issued at this time other than Good Friends checks directly to service providers for the benefit of a customer and Darrell is approving all of these. Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

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From: Diorio, Dena R. Sent: Wednesday, March 18, 2009 5:23 PM To: Wilson, Mary; Spears, Cornita; Thomas, Robert Cc: Murchison, Gail; Lancaster, Michelle Subject: Re: Giving Tree Checks

Mary, We need to change this process and have you removed as the signatory on these checks. We also want checks generated from my office only, not from DSS. I will call you to discuss a new process.

Thanks

_____

From: Wilson, Mary To: Spears, Cornita; Thomas, Robert Cc: Murchison, Gail; Diorio, Dena R.; Lancaster, Michelle Sent: Wed Mar 18 14:09:49 2009 Subject: RE: Giving Tree Checks

Cornita, Thanks for this clarification. This is the first that I've heard these checks were issued by DSS Finance. That's a problem. Please send me your operational flow documentation. Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

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From: Spears, Cornita Sent: Wednesday, March 18, 2009 10:00 AM To: Thomas, Robert Cc: Murchison, Gail; Diorio, Dena R.; Lancaster, Michelle; Wilson, Mary Subject: Giving Tree Checks Importance: High

Bob As I indicated during our discussion following the BOCC meeting yesterday, Giving Tree checks are not generated by County Finance with Dena's signature. Rather, they are generated in DSS Finance with the automated signature of the DSS Finance Director. I wanted to make that clarification along with a couple of other points during the meeting, but was not given the opportunity to make comments. Attached is a listing of check requests (and supporting records) we reviewed, along with copies of the related checks. Receipt of copies of 3 checks is pending. We have amongst our Single Audit records documentation which describes the operational flow for check generating within DSS Finance. I can provide that information to you. From: Diorio, Dena R. Sent: Wednesday, March 18, 2009 5:29 PM To: Wilson, Mary; Spears, Cornita; Thomas, Robert Cc: Murchison, Gail; Lancaster, Michelle Subject: Re: Giving Tree Checks

Sounds good - thanks

_____

From: Wilson, Mary To: Diorio, Dena R.; Spears, Cornita; Thomas, Robert Cc: Murchison, Gail; Lancaster, Michelle Sent: Wed Mar 18 17:27:20 2009 Subject: RE: Giving Tree Checks

I agree. This is a very disturbing discovery that these were not caught in the DSS Finance Dept. I was under the impression that they were just part of a couple of thousand or more being processed at the County level. We may need to look at all DSS processes for issuing checks. I have a new Director of Financial Management coming on board next Wed. Mar. 25th so let's get together with her to develop and implement a new process. There are no checks being issued at this time other than Good Friends checks directly to service providers for the benefit of a customer and Darrell is approving all of these. Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

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From: Diorio, Dena R. Sent: Wednesday, March 18, 2009 5:23 PM To: Wilson, Mary; Spears, Cornita; Thomas, Robert Cc: Murchison, Gail; Lancaster, Michelle Subject: Re: Giving Tree Checks

Mary, We need to change this process and have you removed as the signatory on these checks. We also want checks generated from my office only, not from DSS. I will call you to discuss a new process.

Thanks

_____

From: Wilson, Mary To: Spears, Cornita; Thomas, Robert Cc: Murchison, Gail; Diorio, Dena R.; Lancaster, Michelle Sent: Wed Mar 18 14:09:49 2009 Subject: RE: Giving Tree Checks

Cornita, Thanks for this clarification. This is the first that I've heard these checks were issued by DSS Finance. That's a problem. Please send me your operational flow documentation. Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

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From: Spears, Cornita Sent: Wednesday, March 18, 2009 10:00 AM To: Thomas, Robert Cc: Murchison, Gail; Diorio, Dena R.; Lancaster, Michelle; Wilson, Mary Subject: Giving Tree Checks Importance: High

Bob As I indicated during our discussion following the BOCC meeting yesterday, Giving Tree checks are not generated by County Finance with Dena's signature. Rather, they are generated in DSS Finance with the automated signature of the DSS Finance Director. I wanted to make that clarification along with a couple of other points during the meeting, but was not given the opportunity to make comments. Attached is a listing of check requests (and supporting records) we reviewed, along with copies of the related checks. Receipt of copies of 3 checks is pending. We have amongst our Single Audit records documentation which describes the operational flow for check generating within DSS Finance. I can provide that information to you. From: Wilson, Mary Sent: Wednesday, March 18, 2009 5:27 PM To: Diorio, Dena R.; Spears, Cornita; Thomas, Robert Cc: Murchison, Gail; Lancaster, Michelle Subject: RE: Giving Tree Checks

I agree. This is a very disturbing discovery that these were not caught in the DSS Finance Dept. I was under the impression that they were just part of a couple of thousand or more being processed at the County level. We may need to look at all DSS processes for issuing checks. I have a new Director of Financial Management coming on board next Wed. Mar. 25th so let's get together with her to develop and implement a new process. There are no checks being issued at this time other than Good Friends checks directly to service providers for the benefit of a customer and Darrell is approving all of these. Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

_____

From: Diorio, Dena R. Sent: Wednesday, March 18, 2009 5:23 PM To: Wilson, Mary; Spears, Cornita; Thomas, Robert Cc: Murchison, Gail; Lancaster, Michelle Subject: Re: Giving Tree Checks

Mary, We need to change this process and have you removed as the signatory on these checks. We also want checks generated from my office only, not from DSS. I will call you to discuss a new process.

Thanks

_____

From: Wilson, Mary To: Spears, Cornita; Thomas, Robert Cc: Murchison, Gail; Diorio, Dena R.; Lancaster, Michelle Sent: Wed Mar 18 14:09:49 2009 Subject: RE: Giving Tree Checks

Cornita, Thanks for this clarification. This is the first that I've heard these checks were issued by DSS Finance. That's a problem. Please send me your operational flow documentation. Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

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From: Spears, Cornita Sent: Wednesday, March 18, 2009 10:00 AM To: Thomas, Robert Cc: Murchison, Gail; Diorio, Dena R.; Lancaster, Michelle; Wilson, Mary Subject: Giving Tree Checks Importance: High

Bob As I indicated during our discussion following the BOCC meeting yesterday, Giving Tree checks are not generated by County Finance with Dena's signature. Rather, they are generated in DSS Finance with the automated signature of the DSS Finance Director. I wanted to make that clarification along with a couple of other points during the meeting, but was not given the opportunity to make comments. Attached is a listing of check requests (and supporting records) we reviewed, along with copies of the related checks. Receipt of copies of 3 checks is pending. We have amongst our Single Audit records documentation which describes the operational flow for check generating within DSS Finance. I can provide that information to you. From: Spears, Cornita Sent: Wednesday, March 18, 2009 3:36 PM To: Wilson, Mary Subject: FW: Giving Tree Checks

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From: Spears, Cornita Sent: Wednesday, March 18, 2009 11:19 AM To: Diorio, Dena R.; Murchison, Gail Cc: Thomas, Robert; Waddell, Christopher Subject: FW: Giving Tree Checks

Per your information

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From: Spears, Cornita Sent: Wednesday, March 18, 2009 11:16 AM To: Waddell, Christopher; Thomas, Robert Subject: RE: Giving Tree Checks

Thanks, Chris. Bob, in talking with Chris, County Finance's sole role in this process is to initiate the print job in the system......this is shown on page 2 in the process block.

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From: Waddell, Christopher Sent: Wednesday, March 18, 2009 10:36 AM To: Spears, Cornita; Thomas, Robert Subject: RE: Giving Tree Checks

Nita/Robert, per your request, I've attached our system description of DSS Issued Checks reviewed as part of last year's Single Audit. Let me now if I can provide any additional information. Christopher V. Waddell, CIA Department of Internal Audit Mecklenburg County, NC

704.336.2599 voice 704.319.9466 fax www.charmeck.org Please update your contacts with new email address: christopher.waddell@mecklenburgcountync.gov P Please consider the environment before printing this e-mail

This message (including any attachments) contains confidential information needed for a specific individual and purpose and is protected by law. If you are not the intended recipient, you should delete this message and are hereby notified that any disclosure, copying or distribution of this message, or taking of any action based on it, is expressly prohibited.

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From: Spears, Cornita Sent: Wednesday, March 18, 2009 10:18 AM To: Thomas, Robert Cc: Waddell, Christopher Subject: RE: Giving Tree Checks

Okay. Chris Waddell, IT Auditor in our office, has the Single Audit documentation that provides the operational flow and is familiar with that part of the department's operations. Chris will forward the information. Chris....perhaps you can answer questions Bob may have about the process.

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From: Thomas, Robert Sent: Wednesday, March 18, 2009 10:06 AM To: Spears, Cornita Subject: RE: Giving Tree Checks

I would like to see the documentation describing check generating within DSS Robert F. Thomas, Jr. Senior Attorney Mecklenburg County Attorney's Office 600 East Fourth Street Charlotte, NC 28202 Robert.Thomas@MecklenburgCountyNC.gov 704-336-2715

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From: Spears, Cornita Sent: Wednesday, March 18, 2009 10:00 AM To: Thomas, Robert Cc: Murchison, Gail; Diorio, Dena R.; Lancaster, Michelle; Wilson, Mary Subject: Giving Tree Checks Importance: High

Bob As I indicated during our discussion following the BOCC meeting yesterday, Giving Tree checks are not generated by County Finance with Dena's signature. Rather, they are generated in DSS Finance with the automated signature of the DSS Finance Director. I wanted to make that clarification along with a couple of other points during the meeting, but was not given the opportunity to make comments. Attached is a listing of check requests (and supporting records) we reviewed, along with copies of the related checks. Receipt of copies of 3 checks is pending. We have amongst our Single Audit records documentation which describes the operational flow for check generating within DSS Finance. I can provide that information to you. From: Wilson, Mary Sent: Wednesday, March 18, 2009 2:10 PM To: Spears, Cornita; Thomas, Robert Cc: Murchison, Gail; Diorio, Dena R.; Lancaster, Michelle Subject: RE: Giving Tree Checks

Cornita, Thanks for this clarification. This is the first that I've heard these checks were issued by DSS Finance. That's a problem. Please send me your operational flow documentation. Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

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From: Spears, Cornita Sent: Wednesday, March 18, 2009 10:00 AM To: Thomas, Robert Cc: Murchison, Gail; Diorio, Dena R.; Lancaster, Michelle; Wilson, Mary Subject: Giving Tree Checks Importance: High

Bob As I indicated during our discussion following the BOCC meeting yesterday, Giving Tree checks are not generated by County Finance with Dena's signature. Rather, they are generated in DSS Finance with the automated signature of the DSS Finance Director. I wanted to make that clarification along with a couple of other points during the meeting, but was not given the opportunity to make comments. Attached is a listing of check requests (and supporting records) we reviewed, along with copies of the related checks. Receipt of copies of 3 checks is pending. We have amongst our Single Audit records documentation which describes the operational flow for check generating within DSS Finance. I can provide that information to you. From: Wilson, Mary Sent: Tuesday, March 17, 2009 9:05 AM To: Risk, Paul M.; Cunningham, Darrell Cc: Peek, Chris; Spears, Cornita; Brito, Teresa S.; Lancaster, Michelle; Thomas, Robert Subject: RE: Update

Importance: High

Darrell and Paul, Please make this a priority this morning. We may need to box all files in Cindy and Beverly's offices to secure them and make sure nothing goes missing. It is imperative that we have this information ready for Teresa when she prepares for the employee meetings so we are racing a little bit against the clock. We need someone who is confidential on both of your staffs to take care of this ASAP. Bob, The staff are starting to ask a lot of questions. Do you have a recommendation about what, if anything, we should say? Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

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From: Thomas, Robert Sent: Tue 3/17/2009 9:00 AM To: Wilson, Mary; Risk, Paul M. Cc: Peek, Chris; Spears, Cornita; Brito, Teresa S.; Lancaster, Michelle Subject: FW: Update

Please try to make this happen as soon as possible. Thank you Robert F. Thomas, Jr. Senior Attorney Mecklenburg County Attorney's Office 600 East Fourth Street Charlotte, NC 28202 Robert.Thomas@MecklenburgCountyNC.gov 704-336-2715

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From: Spears, Cornita Sent: Tuesday, March 17, 2009 8:26 AM To: Thomas, Robert Cc: Caldwell, Deborah; Robertson, Gewreka Subject: RE: Update Importance: High

Bob.....I need someone to contact YFS and see if there's any other documentation that was not given to Darrell. If the funds were expended, the supporting records should have been given to CRO. Also, I just ran across 2 receipts from Tanger Outlet where someone purchased 8 pieces of luggage for $998.64. One receipt totalling $467.60 does not show the payment mode, amount tendered, purchase date or give the name of the store, but shows the store address as Tanger Outlet Blvd in North Charleston, SC with 5 pieces items purchased. The other receipt shows Tanger Outlet Center in Sevierville, TN, with 3 items purchased for $531.04 in cash. Both have handwritten notation showing luggage/totes. My sense is that there's more behind the scenes relative to what may be taking place than simply possibly attempting to cover up the usage of gift cards to make payment.

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From: Cunningham, Darrell Sent: Mon 3/16/2009 9:58 PM To: Spears, Cornita; Thomas, Robert Subject: Re: Update

You have all of the documentation that I was provided.

Darrell Cunningham Community Resources Division Director Mecklenburg County Department of Social Services 704-336-3286 (desk) 704-621-1540 (cell) Darrell.Cunningham@MecklenburgCountyNC.gov

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From: Spears, Cornita To: Thomas, Robert Cc: Cunningham, Darrell Sent: Mon Mar 16 17:06:11 2009 Subject: Update

I've located amongst the stacks of records we were given documentary support for 2 check requests that we did not key; I've just started keying the information and hope to have it completed between tonight and tomorrow morning. I've also found copies of 2 check requests for which there is no supporting back-up documentation amongst the records we received. I've left Darrel Cunningham a message to determine the whereabouts of the documentation. From: Spears, Cornita To: Mecklenburg News Now Sent: Monday, March 16, 2009 9:03 PM Subject: Not read: COMMISSIONERS SATISFIED WITH DSS HIRINGS; COUNTY MANAGER MODIFIES RECRUITMENT PROCEDURE

From: Mecklenburg News Now Sent: Monday, March 16, 2009 11:58 AM To: Mecklenburg News Now Subject: Headline here

MEDIA ADVISORY MECKLENBURG COUNTY DEPARTMENT OF SOCIAL SERVICES March 16, 2009

***INTERVIEW AND PHOTO OPPORTUNITY***

WHAT: News conference to announce the availability of eligibility services for Food and Nutrition Services (formerly known as food stamps) and Medicaid at Chapin Hall, located in the old Freedom Mall, at 3205 Freedom Drive

WHEN: Thursday, March 19, 2009

2:00 ñ 2:45 p.m.

WHERE: Chapin Hall, Valerie C. Woodard Building

3205 Freedom Drive, Suite 100

WHO: Mary E. Wilson, DSS Director

Jennifer Roberts, Chairman, Board of County Commissioners

Harry Jones, County Manager

Colin Pinkney, Executive Director of The Urban Restoration

WHY: The economic downturn has driven record demand for food stamps and Medicaid, creating long lines at DSSís main office at 301 Billingsley Road. Chapin Hall is a convenient, accessible location that will serve customers in an area where there is concentrated need.

# # #

Media Contact: Tabitha Carnes, 704.432.2099 or 704.621.5279 (mobile)

Tabitha.Carnes@MecklenburgCountyNC.gov

____________________________________________ PEOPLE ∑ PRIDE ∑ PROGRESS ∑ PARTNERSHIPS 600 East Fourth Street ∑ Charlotte, North Carolina 28202-2838 For more information about Mecklenburg County programs and services, click on: www.MecklenburgCountyNC.gov .

From: Johnson, Amy Sent: Friday, March 13, 2009 10:54 AM To: Brito, Teresa S.; Thomas, Robert; Spears, Cornita Cc: Wilkins, Judi; Cunningham, Darrell Subject: FW: gift cards

Teresa and Bob, Please see attached spreadsheets indicating the number of gift cards returned by YFS for the Giving Tree. We have placed all the gift cards including the cards received several weeks ago and the earrings in a lock box in the County Finance vault. I witnessed the count and inventory sheets are signed and included in the box. Please advise if you need anything further. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

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From: Brooks, Awilda Sent: Friday, March 13, 2009 8:34 AM To: Johnson, Amy Subject: gift cards

Attached are the gift card spreadsheets per your request. Awilda Ann Brooks Fiscal Analyst Mecklenburg County Social Services 301 Billingsley Rd Charlotte NC 28211 Office : 704-336-4837 Fax: 704-409-7007 From: Wilson, Mary Sent: Thursday, March 12, 2009 7:59 PM To: Johnson, Amy Cc: Diorio, Dena R.; Thomas, Robert; Brito, Teresa S.; Spears, Cornita Subject: Gift Cards from DSS

Amy, Please advise Teresa and Bob of the amount of the gift cards you recovered today. Dena, I understand these were turned into you for safe keeping. They are part of an investigation and may need to be catalogued by Cornita.

Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov From: Spears, Cornita Sent: Thursday, March 12, 2009 11:38 AM To: Brito, Teresa S. Subject: Accepted: Updated: DSS Investigation - Internal Audit Investigation

From: Brito, Teresa S. Sent: Thursday, March 12, 2009 10:42 AM To: Wilson, Mary Cc: Peek, Chris; Thomas, Robert; Spears, Cornita Subject: RE: Meeting re investigation

Please know I just sent a meeting request to you with location and time.

Thanks!

Teresa

-----Original Message----- From: Wilson, Mary Sent: Thursday, March 12, 2009 10:36 AM To: Thomas, Robert; Brito, Teresa S.; Spears, Cornita Cc: Peek, Chris Subject: Meeting re investigation

Bob and Teresa,

I am meeting with Cornita and understand there is a meeting today regarding the giving tree investigations.

I am planning to attend. Please advise of the meeting location.

Thanks, Mary

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov Subject: Updated: DSS Investigation - Internal Audit Investigation Location: CMGC Rm 270 - 271

Start: Thu 3/12/2009 3:30 PM End: Thu 3/12/2009 4:00 PM Show Time As: Tentative

Recurrence: (none)

Meeting Status: Not yet responded

Required Attendees: Brito, Teresa S.; Thomas, Robert; Spears, Cornita; Robertson, Gewreka; Caldwell, Deborah Optional Attendees: Peek, Chris

From: Wilson, Mary Sent: Thursday, March 12, 2009 10:36 AM To: Thomas, Robert; Brito, Teresa S.; Spears, Cornita Cc: Peek, Chris Subject: Meeting re investigation

Bob and Teresa,

I am meeting with Cornita and understand there is a meeting today regarding the giving tree investigations.

I am planning to attend. Please advise of the meeting location.

Thanks, Mary

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov From: Mecklenburg News Now Sent: Wednesday, March 11, 2009 6:09 PM To: Mecklenburg News Now Subject: COMMISSIONERS SATISFIED WITH DSS HIRINGS; COUNTY MANAGER MODIFIES RECRUITMENT PROCEDURE

NEWS RELEASE MECKLENBURG COUNTY PUBLIC SERVICE AND INFORMATION DEPARTMENT March 11, 2009

FOR IMMEDIATE RELEASE

COMMISSIONERS SATISFIED WITH DSS HIRINGS; COUNTY MANAGER MODIFIES RECRUITMENT PROCEDURE

Charlotte, NC ñ The Mecklenburg Board of County Commissioners announced today that it is satisfied the recruitment and hiring of three jobs filled by the Department of Social Services (DSS) was conducted consistent with County policies and procedures. The Board met in closed session to review the hirings. Following the meeting, the Board also released hiring results in DSS indicating that the department continues to offer equal opportunity for candidates seeking employment within DSS.

In a statement issued after its public policy meeting, the Board said Samara Foxx, Hollye Monroe and Tracey Evans each appears to meet or exceed the minimum qualifications for their jobs. Foxx was hired in July 2008 as a division director for business affairs within DSS. Monroe was hired in January 2009 as a management analyst, and Evans was hired in February 2009 as a manager of the DSS customer service unit.

The Board also expressed appreciation that County Manager Harry Jones revised the Countyís hiring procedures to ensure all Mecklenburg County job vacancies will be posted a minimum of six business days.

As a result of its review, the Board announced that no further assessment is needed regarding this matter.

To read the Boardís full statement, go to www.mecklenburgcountync.gov.

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Media contact: Danny Diehl (O)704-336-2084 or Daniel.Diehl@mecklenburgcountync.gov

____________________________________________ PEOPLE ∑ PRIDE ∑ PROGRESS ∑ PARTNERSHIPS 600 East Fourth Street ∑ Charlotte, North Carolina 28202-2838 For more information about Mecklenburg County programs and services, click on: www.MecklenburgCountyNC.gov From: Spears, Cornita Sent: Wednesday, March 11, 2009 3:54 PM To: Brito, Teresa S. Subject: Accepted: DSS Investigation - Internal Audit Investigation

Subject: DSS Investigation - Internal Audit Investigation Location: TBD

Start: Thu 3/12/2009 3:30 PM End: Thu 3/12/2009 4:00 PM Show Time As: Tentative

Recurrence: (none)

Meeting Status: Not yet responded

Required Attendees: Brito, Teresa S.; Thomas, Robert; Spears, Cornita; Robertson, Gewreka; Caldwell, Deborah Optional Attendees: Peek, Chris

From: Herbert, Rebecca Sent: Friday, March 06, 2009 4:00 PM To: (kwbmontana@msn.com); Bethune, Marvin; James, Bill; Dumont Clarke; Commissioner George Dunlap (gdunlap@bellsouth.net); Commissioner Jennifer Roberts (mroberts5@carolina.rr.com); Leake, Vilma; Daniel Murrey; harold@attorneycogdell.com; ncooksey@bellsouth.net; Riddle, Joel; Thomas, Robert; Bailey, Daniel; 'Charles Brown'; Cobb, Bobby; Cox, Brian; Crockett, Grayce; Dickerson, Michael; Diehl, Daniel; Diorio, Dena R.; Garges, James R; Goldberg, Deborah Long; Granberry, David; Hahn, Mark; Hardy, Nyki; Herbert, Rebecca; Jackson, Janice; 'Joe Penner'; Johnson, Leslie; Jones, Harry L.; Lancaster, Michelle; Lowry, Stacy M.; Mabry, Earl; McGillicuddy, John; Peek, Chris; Pinkard, Jerry; Saul, Cary; Shields, Bobbie; Spears, Cornita; Sullivan, James; Tibbs, Timmothy M.; Wade, Tyrone C.; Wilson, Mary; Yi, Hyong Cc: ContentWebMaster Subject: Board Bulletin

Good afternoon. The County Manager's Board Bulletin for Friday, March 6 is attached for your review. Items in this week's bulletin include:

* Expected Medicaid Savings from Stimulus Package * Proposed NC Senate Bill Threatens More Harm to Counties * DSS and CMS Collaborating on Free and Reduced Lunch Eligibility

Have a great weekend. Rebecca J. Herbert, MPA Assistant to the County Manager (704) 336-2628 rebecca.herbert@mecklenburgcountync.gov From: Robertson, Gewreka Sent: Thursday, February 26, 2009 3:35 PM To: Spears, Cornita Subject: DSS meeting...

Did Paul, Karen or Bet submit to you the Giving Tree process as they know it to work currently?

Gewreka T. Robertson, Internal Auditor Mecklenburg County Government,NC Internal Audit Department 704-336-2192 (Voice) 704-227-1190 (Fax) From: Cunningham, Darrell Sent: Wednesday, February 25, 2009 5:20 AM To: Spears, Cornita Subject: FW: Donation procedures

Here is the file from Beverly. Darrell Cunningham Community Resources Division Director Mecklenburg County Department of Social Services 704-336-3286 Darrell.Cunningham@MecklenburgCountyNC.gov

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From: Hinson, Beverly Sent: Tue 2/24/2009 5:22 PM To: Cunningham, Darrell Cc: Wilkins, Judi; 'hinsondabe@worldnet.att.net' Subject: Donation procedures

Here you go.

Beverly Hinson, CAVNC Community Resources Administrator Mecklenburg County- Dept of Social Services phone 704-336-4545 fax 704-336-8046 From: Cunningham, Darrell Sent: Wednesday, February 25, 2009 5:18 AM To: Spears, Cornita Subject: FW: Procedure of Good Friends and Volunteer Fund Requests.doc

Here are the procedures from finance. Darrell Cunningham Community Resources Division Director Mecklenburg County Department of Social Services 704-336-3286 Darrell.Cunningham@MecklenburgCountyNC.gov

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From: Johnson, Amy Sent: Tue 2/24/2009 3:35 PM To: Brito, Teresa S. Cc: Wilkins, Judi; Thomas, Robert; Cunningham, Darrell Subject: FW: Procedure of Good Friends and Volunteer Fund Requests.doc

Per our conversation, please see attached the finance process for GF/Volunteer Funds requests. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

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From: Falco, Joanne Sent: Tuesday, February 24, 2009 1:07 PM To: Johnson, Amy; Brooks, Awilda Cc: Falco, Joanne Subject: Procedure of Good Friends and Volunteer Fund Requests.doc

Please see revisd procedure document. Thank you for your helpful suggestions. J. Falco 704-336-4836 704-353-0745(fax) From: Robertson, Gewreka Sent: Monday, February 23, 2009 5:17 PM To: Spears, Cornita Subject: Accepted: Paul Risk

Subject: Paul Risk Location: dss

Start: Tue 2/24/2009 12:00 PM End: Tue 2/24/2009 1:00 PM Show Time As: Tentative

Recurrence: (none)

Meeting Status: Not yet responded

Required Attendees: Robertson, Gewreka

From: Robertson, Gewreka Sent: Monday, February 23, 2009 5:16 PM To: Spears, Cornita Subject: Declined: Paul Risk

Subject: Paul Risk Location: DSS - Kuralt

Start: Mon 2/23/2009 12:00 PM End: Mon 2/23/2009 1:00 PM Show Time As: Tentative

Recurrence: (none)

Meeting Status: Not yet responded

Required Attendees: Spears, Cornita; Robertson, Gewreka

From: Robertson, Gewreka Sent: Monday, February 23, 2009 12:08 PM To: Spears, Cornita Subject: Accepted: Giving Tree/Good Friends

Subject: Giving Tree/Good Friends Location: Darryl Cunningham - DSS

Start: Tue 2/24/2009 1:00 PM End: Tue 2/24/2009 2:00 PM Show Time As: Tentative

Recurrence: (none)

Meeting Status: Not yet responded

Required Attendees: Spears, Cornita; Robertson, Gewreka

From: Robertson, Gewreka Sent: Monday, February 23, 2009 8:39 AM To: Spears, Cornita Subject: Accepted: Meeting concerning DSS audit

From: Caldwell, Deborah Sent: Friday, February 20, 2009 10:08 PM To: Spears, Cornita Subject: RE: Meeting

You can use mine. I will be riding the bus and should be there between 7:30 and 7:45.

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From: Spears, Cornita Sent: Fri 2/20/2009 4:41 PM To: Waddell, Christopher; Caldwell, Deborah; Barber, Douglas; Robertson, Gewreka Subject: Meeting

Gewreka and I will be attending a meeting on Monday at 9:30 in Chris Peak's office regarding a special project in relation to DSS. If I can't find my parking card, can I use somebody's? From: Spears, Cornita Sent: Friday, February 20, 2009 4:41 PM To: Waddell, Christopher; Caldwell, Deborah; Barber, Douglas; Robertson, Gewreka Subject: Meeting

Gewreka and I will be attending a meeting on Monday at 9:30 in Chris Peak's office regarding a special project in relation to DSS. If I can't find my parking card, can I use somebody's? Subject: Meeting concerning DSS audit Location: HR

Start: Mon 2/23/2009 9:30 AM End: Mon 2/23/2009 11:30 AM Show Time As: Tentative

Recurrence: (none)

Meeting Status: Not yet responded

Required Attendees: Spears, Cornita; Robertson, Gewreka

From: Mecklenburg News Now Sent: Tuesday, February 17, 2009 4:28 PM To: Mecklenburg News Now Subject: DSS AND LOCAL UNIVERSITY PARTNER TO BRING PROGRAMS BENEFITING FOSTER YOUTH

NEWS RELEASE MECKLENBURG COUNTY DEPARTMENT OF SOCIAL SERVICES Feb. 17, 2008

FOR IMMEDIATE RELEASE

DSS AND LOCAL UNIVERSITY PARTNER TO BRING PROGRAMS BENEFITING FOSTER YOUTH

CHARLOTTE, NC ñ Mecklenburg County Department of Social Services (DSS) and Johnson C. Smith University (JCSU) are teaming up to enhance the Countyís foster care system and help foster youth discover opportunities to succeed in adulthood.

In March, DSS Director Mary E. Wilson will meet more than 300 foster youth on the JCSU campus in a series of focus groups. The youth will share their personal experiences in the Countyís foster care system and provide valuable feedback on how it addresses their needs. JCSU admissions staff and students will be on hand to answer questions and conduct tours of the campus.

ìThe perspective of youth who live in foster care is often very different from that of foster parents or DSS staff,î said Wilson. ìIt is imperative that we give these young people a voice to speak about their experience. By seeing their point of view, we can adapt our program and strengthen outcomes for all foster children in Mecklenburg County. We are surveying all 300 of the young people to get their input on ways we can improve and meet their needs so that they can be successful in the future.î

The focus groups at JCSU will fulfill a requirement set forth by North Carolinaís Program Improvement Plan, which evaluates child welfare divisions across the state. The plan requires DSS directors in all counties to meet face-to-face with every foster youth in the County ages 13 to 21.

The partnership began when JCSU President Dr. Ronald L. Carter ñ himself a former foster parent ñ approached Wilson and DSSís Youth and Family Services Division Director Paul Risk about piloting an innovative program designed to help 16- and 17-year-old foster youth transition from foster care to adulthood. Independent living staff from DSSís Phoenix Project will identify the foster youth who will be paired with JCSU student ìambassadors.î The program will kick off this month with a training session for ambassadors and a mixer with the foster youth. On February 24, each foster youth is invited to watch the CIAA Tournament with one of their foster parents in Dr. Carterís private box at Time Warner Cable Arena.

This partnership helps fulfill an important strategic goal of the Social, Education and Economic Opportunity Focus Area Leadership Team to increase citizen self-sufficiency by collaborating with community partners to create services that help people transition from various levels of dependency.

ìI believe we have a moral obligation not to simply tell these children to fend for themselves when they age out of foster care,î Dr. Carter said. ìThis program will help them build a personal support network, expose them to educational opportunities and give them a way to be there for each other.î

Wilson and Dr. Carterís vision for the partnership extends beyond Mecklenburg County. They hope it will inspire similar programs in counties across the state so that, in the future, all North Carolina county programs can come together annually for workshops and social activities.

ìWho knows, there might be another (President) Obama in the group to lead the next generation,î Dr. Carter said.

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Media Contact: Tabitha Carnes, 704.432.2099 or 704.621.5279 (mobile)

Tabitha.Carnes@MecklenburgCountyNC.gov

____________________________________________ PEOPLE ∑ PRIDE ∑ PROGRESS ∑ PARTNERSHIPS 600 East Fourth Street ∑ Charlotte, North Carolina 28202-2838 For more information about Mecklenburg County programs and services, click on: www.MecklenburgCountyNC.gov From: Spears, Cornita Sent: Tuesday, February 17, 2009 2:52 PM To: Wilson, Mary; Brito, Teresa S.; Jackson, Janice Cc: Waddell, Christopher Subject: RE: audit

Thanks, Mary. So, I take it that this is the same matter. When I spoke with Teresa, I had requested a summation of the issue(s), DSS findings in their review of the records, and some indication of the role Internal Audit is being requested to play given that DSS is doing the documentation review. I also requested copies of policies and procedures relating to the administration of the fund at issue, along with copies of the policies and procedures relating to Good Friends and Good Fellows, not knowing whether the issue was related to one of those funds. I'll await the report....but send copies of any relevant policies and procedures along with it.

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From: Wilson, Mary Sent: Tuesday, February 17, 2009 2:45 PM To: Spears, Cornita; Brito, Teresa S.; Jackson, Janice Subject: RE: audit

Cornita, Yes, I'm aware of it. Teresa and Janice, I think it's confusing for everyone to contact Cornita before I do on such a sensitive issue. It is especially inappropriate for Judi to make this request. I asked Judi and Darrell Cunningham to research this matter and report back to me. Once I get that report, I will follow-up with Cornita on next steps. Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

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From: Spears, Cornita Sent: Tuesday, February 17, 2009 2:19 PM To: Brito, Teresa S.; Jackson, Janice Cc: Wilson, Mary Subject: FW: audit Importance: High

I don't think I'm familiar with Judi Wilkins; I'm not sure why this request is coming thru her rather than senior management. Teresa/Janice......Is this the same issue that the two of you contacted me about involving the employee writing approx. $80,000 in checks to herself from donated funds, or is this something different? Mary....are you aware of this?

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From: Wilkins, Judi Sent: Tuesday, February 17, 2009 2:05 PM To: Spears, Cornita Cc: Cunningham, Darrell; Risk, Paul M. Subject: audit

I am requesting an audit of the Giving Tree Program. As you are aware there is some question about how funds that were given to the Giving Tree have been spent. Purchases of $340.00 diamond earrings, leather coats, and a $300.00 DVD player for specific clients raises many questions and concerns we would like to have you look at. Darrell Cunningham, 336-3286, is the Division Director who has all the information and can help to update you on what we have discovered thus far. Thank you Judi Wilkins Human Resources Manager Phone 704-432-0023 From: Wilson, Mary Sent: Tuesday, February 17, 2009 2:45 PM To: Spears, Cornita; Brito, Teresa S.; Jackson, Janice Subject: RE: audit

Cornita, Yes, I'm aware of it. Teresa and Janice, I think it's confusing for everyone to contact Cornita before I do on such a sensitive issue. It is especially inappropriate for Judi to make this request. I asked Judi and Darrell Cunningham to research this matter and report back to me. Once I get that report, I will follow-up with Cornita on next steps. Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

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From: Spears, Cornita Sent: Tuesday, February 17, 2009 2:19 PM To: Brito, Teresa S.; Jackson, Janice Cc: Wilson, Mary Subject: FW: audit Importance: High

I don't think I'm familiar with Judi Wilkins; I'm not sure why this request is coming thru her rather than senior management. Teresa/Janice......Is this the same issue that the two of you contacted me about involving the employee writing approx. $80,000 in checks to herself from donated funds, or is this something different? Mary....are you aware of this?

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From: Wilkins, Judi Sent: Tuesday, February 17, 2009 2:05 PM To: Spears, Cornita Cc: Cunningham, Darrell; Risk, Paul M. Subject: audit

I am requesting an audit of the Giving Tree Program. As you are aware there is some question about how funds that were given to the Giving Tree have been spent. Purchases of $340.00 diamond earrings, leather coats, and a $300.00 DVD player for specific clients raises many questions and concerns we would like to have you look at. Darrell Cunningham, 336-3286, is the Division Director who has all the information and can help to update you on what we have discovered thus far. Thank you Judi Wilkins Human Resources Manager Phone 704-432-0023 From: Jackson, Janice Sent: Tuesday, February 17, 2009 2:28 PM To: Spears, Cornita; Brito, Teresa S. Cc: Wilson, Mary Subject: RE: audit

Judi is the HR consultant assigned to DSS. I am not clear on whether this is the same issue. Janice Allen Jackson General Manager Community Health and Safety Mecklenburg County Manager's Office 600 East 4th Street, 11th floor Charlotte, NC 28202 704-336-2086, direct 704-336-2472, main 704-336-5887, fax

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From: Spears, Cornita Sent: Tuesday, February 17, 2009 2:19 PM To: Brito, Teresa S.; Jackson, Janice Cc: Wilson, Mary Subject: FW: audit Importance: High

I don't think I'm familiar with Judi Wilkins; I'm not sure why this request is coming thru her rather than senior management. Teresa/Janice......Is this the same issue that the two of you contacted me about involving the employee writing approx. $80,000 in checks to herself from donated funds, or is this something different? Mary....are you aware of this?

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From: Wilkins, Judi Sent: Tuesday, February 17, 2009 2:05 PM To: Spears, Cornita Cc: Cunningham, Darrell; Risk, Paul M. Subject: audit

I am requesting an audit of the Giving Tree Program. As you are aware there is some question about how funds that were given to the Giving Tree have been spent. Purchases of $340.00 diamond earrings, leather coats, and a $300.00 DVD player for specific clients raises many questions and concerns we would like to have you look at. Darrell Cunningham, 336-3286, is the Division Director who has all the information and can help to update you on what we have discovered thus far. Thank you Judi Wilkins Human Resources Manager Phone 704-432-0023 From: Spears, Cornita Sent: Tuesday, February 17, 2009 9:21 AM To: Fayko, Donna; Wilson, Mary Cc: Johnson, Amy; Risk, Paul M. Subject: RE: Clothing Voucher Audit

Mary.... In most cases, the vouchers that I have looked at thus far had supervisory signature; albeit some are missing the signature of the manager. While this needs to be stressed in the policy, the problem which relates to purchases is the lack of supervisory review on the back-end after the purchases have taken place. Maybe there's some way to modify the voucher or provide for some recordation of supervisory/manager signature evidencing review of the actual purchases to ensure (a) receipts are remitted, and (b) the purchases were in accordance to what was duly authorized on the voucher. Although the main objective of the review relates to purchases of items that were disallowed, I've seen several instances where it appears that the items purchased were allowed, but not indicated on the voucher as items that were supposed to have been bought for the client. The supervisor can review for that when comparing the vouchers to the receipts. Also, some (but not all) of the vouchers have a line to record the name of the designated shopper; the name is not always recorded.

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From: Fayko, Donna Sent: Monday, February 16, 2009 6:08 PM To: Wilson, Mary; Spears, Cornita Cc: Johnson, Amy; Risk, Paul M. Subject: RE: Clothing Voucher Audit

Mary, We will make sure this is clearly spelled out in the revised policy. The team should have a draft for your review by Monday. Thanks Donna Fayko 704.336.3274

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From: Wilson, Mary Sent: Monday, February 16, 2009 2:14 PM To: Spears, Cornita; Fayko, Donna Cc: Johnson, Amy Subject: Re: Clothing Voucher Audit

We have eliminated this process except in cases of weekend emergencies and the dollar limit is $50. The supervisor must authorize the voucher and verify the need and follow-up to make sure receipts are rec'd.

Thanks, Mary

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

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From: Spears, Cornita To: Fayko, Donna Cc: Wilson, Mary; Johnson, Amy Sent: Mon Feb 16 14:06:38 2009 Subject: RE: Clothing Voucher Audit

Okay. Mary....you need to have staff revise policy to provide for managerial review and approval of purchases prior to their being submitted to YFS Finance for payment. That would put the responsibility back on the program to ensure that receipts are received and that the purchases made were solely for goods authorized and for the purposes intended. I'll let you know of other modications, but if that hasn't been put into place, I think that should be done asap. Some way, the envelops need to be readdressed to come back to the program or, at a minimum, instruct Finance that any envelops received should be rerouted to the program for review. I hope I'm making sense. If either of you disagrees with my recommendation, please provide your input!!! Perhaps there's something I'm overlooking.

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From: Fayko, Donna Sent: Monday, February 16, 2009 1:10 PM To: Spears, Cornita Cc: Wilson, Mary; Johnson, Amy Subject: RE: Clothing Voucher Audit

Yes, that is correct. Donna Fayko 704.336.3274

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From: Spears, Cornita Sent: Monday, February 16, 2009 12:25 PM To: Fayko, Donna Cc: Wilson, Mary; Johnson, Amy Subject: RE: Clothing Voucher Audit

Okay.....there's a gap in the policy. There's no provision for programmatic review/approval of purchases by the social worker and/or social worker supervisor prior to receipt by Finance. Am I right?

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From: Fayko, Donna Sent: Monday, February 16, 2009 12:17 PM To: Spears, Cornita Cc: Wilson, Mary; Johnson, Amy Subject: RE: Clothing Voucher Audit

Yes, the envelope is addressed to YFS Finance. Just FYI, the administrative policy was written by finance - Johnny Cunningham Donna Fayko 704.336.3274

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From: Spears, Cornita Sent: Monday, February 16, 2009 11:44 AM To: Fayko, Donna Cc: Wilson, Mary; Johnson, Amy Subject: RE: Clothing Voucher Audit Importance: High

Donna..... I've read over the Administrative Policy for cloting and emergency vouchers, and theYFS Finance Procedure for client benefits, voucher, and invoice processing. The procedures for the Administrative Policy end by indicating that the designated shopper purchases items and, if applicable, returns original receipts in the self-addressed stamped envelope attached to the voucher. The YFS Finance Procedure begins by indicating that Client benefit requests (SS-3s), vouchers, and invoices are received through the mail or forwarded to YFS Finance, and the Senior Fiscal Analyst reviews them for errors. Question......when the Administrative Policy makes reference to the purchaser mailing receipts in a self-addressed envelop, who is the envelop addressed to....YFS Finance?

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From: Fayko, Donna Sent: Thursday, February 12, 2009 11:16 AM To: Spears, Cornita Cc: Wilson, Mary Subject: RE: Clothing Voucher Audit Importance: High

Attached is the clothing voucher policy with the effective date of March 12, 2007. This is the exact policy that is currently on RON with the exception that it has the effective date. This copy was maintained by the YFS director's assistant. I apologize for any delays. Donna

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From: Wilson, Mary Sent: Thursday, February 12, 2009 10:42 AM To: Fayko, Donna Cc: Spears, Cornita Subject: RE: Clothing Voucher Audit Importance: High

Donna, Please send the current clothing policy to Cornita ASAP. I know we are re-drafting the policy but for this review we are looking at the existing policy. I'd like to have all the documents she needs to begin this review. Please copy me on your response. Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

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From: Spears, Cornita Sent: Thursday, February 12, 2009 10:38 AM To: Wilson, Mary Subject: FW: Clothing Voucher Audit

See the e-mail below from Donna on February 4. She sent me the vendor listing this past Tuesday, but didn't send the finalized policy draft. I'll touch bases with her if I don't receive the policy by tomorrow.

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From: Fayko, Donna Sent: Tuesday, February 10, 2009 10:41 PM To: Spears, Cornita Subject: FW: Clothing Voucher Audit

See attached. The only vendor for direct submit of receipts (vendor sent in to Finance) was Food Lion, although in most cases Food Lion did provide the shopper with a charge slip and the register transaction receipt which was most times brought back to the office and we sent it in to Finance. Thanks! _____

From: Spears, Cornita To: Fayko, Donna Sent: Thu Feb 05 10:42:26 2009 Subject: RE: Clothing Voucher Audit

The policy indicates that certain vendors have pre-arranged with YFS to retain and directlyl submit receipts for the shopper, and there is a list of those vendors. Can you send me a copy of the list? Also, the policy indicates that bed linen, personal hygiene supplies and school supplies may be purchase for Mental Health placements at the direction of the therapeutic provider. Is there any particular identifier that I should look for on the voucher or other documents that would help me distinguish Mental Health placements from those that are under DSS contract?

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From: Fayko, Donna Sent: Wednesday, February 04, 2009 6:53 PM To: Spears, Cornita; Risk, Paul M.; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Attached is the YFS clothing voucher policy that was pulled from RON. I noticed that this draft doesn't have an effective date on it but all policies were finalized with effective dates prior to our last federal audit in March 2007. I will research the final copy of this policy and get to you upon my return on Monday. Thanks Donna Fayko 704.336.3274

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From: Spears, Cornita Sent: Wednesday, January 28, 2009 12:13 PM To: Risk, Paul M.; Fayko, Donna; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Okay. Donna....will you be providing me the procedural guidelines?

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From: Risk, Paul M. Sent: Wednesday, January 28, 2009 10:42 AM To: Spears, Cornita; Fayko, Donna; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Ms. Spears, If you have questions the best person to contact with questions about our current processes is Donna Fayko. 704-336-3274 Thanks, Paul

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From: Spears, Cornita Sent: Wednesday, January 28, 2009 8:49 AM To: Fayko, Donna; Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

I'm not sure a meeting is needed for the scope of work that I've been asked to do, which is basically transactional testing for compliance to applicable guidelines. If you can just document the process and provide me the guidelines that spell out the items allowed to be purchased, that would be great. Once I read over them, I'll contact you if I have any questions.

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From: Fayko, Donna Sent: Tuesday, January 27, 2009 10:57 PM To: Spears, Cornita; Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Hi Nita, I hope that you are well! I will research the procedures that we have in place for clothing and vouchers on the programmatic side. Shall we then meet to discuss, per Paul's recommendation? Thanks, Donna

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From: Spears, Cornita Sent: Tue 1/27/2009 5:24 PM To: Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Fayko, Donna; Brooks, Awilda Subject: RE: Clothing Voucher Audit

Okay. I'm attaching a copy of the procedures you sent me which include the SS3. As long as I have documentation that explains the process from A to Z.

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From: Johnson, Amy Sent: Tuesday, January 27, 2009 5:17 PM To: Spears, Cornita Cc: Risk, Paul M.; Butler, Karen; Fayko, Donna; Brooks, Awilda Subject: RE: Clothing Voucher Audit

Not to my knowledge. I am not sure they fill out an SS-3. I think they only filled out a voucher request. We can provide you with a copy of the voucher, which should be included with the bills. I will copy Karen, Donna and Paul on your question to determine if they have a more formalized written process for the program side. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

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From: Spears, Cornita Sent: Tuesday, January 27, 2009 5:10 PM To: Johnson, Amy Subject: RE: Clothing Voucher Audit

I've read over the procedural document. It covers the processes used in YFS Finance to process payment, but doesn't give an audit trail of the SS3 prior to it being received in YFS Finance, such as who prepares/approves the SS3's, who actually makes the purchases (the case worker or the foster parent), and any other processes that are supposed to take place in the programmatic area prior to the SS3 being remitted to YFS Finance. We also discussed that there are guidelines on what can be purchased. Are the other procedures amongst the documents that staff's making copies of?

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From: Johnson, Amy Sent: Monday, January 26, 2009 5:21 PM To: Spears, Cornita Subject: Clothing Voucher Audit

Please see attached for procedures document. We are making copies of the rest and hopefully can get it to you this week. Thanks. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

From: Fayko, Donna Sent: Monday, February 16, 2009 6:08 PM To: Wilson, Mary; Spears, Cornita Cc: Johnson, Amy; Risk, Paul M. Subject: RE: Clothing Voucher Audit

Mary, We will make sure this is clearly spelled out in the revised policy. The team should have a draft for your review by Monday. Thanks Donna Fayko 704.336.3274

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From: Wilson, Mary Sent: Monday, February 16, 2009 2:14 PM To: Spears, Cornita; Fayko, Donna Cc: Johnson, Amy Subject: Re: Clothing Voucher Audit

We have eliminated this process except in cases of weekend emergencies and the dollar limit is $50. The supervisor must authorize the voucher and verify the need and follow-up to make sure receipts are rec'd.

Thanks, Mary

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

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From: Spears, Cornita To: Fayko, Donna Cc: Wilson, Mary; Johnson, Amy Sent: Mon Feb 16 14:06:38 2009 Subject: RE: Clothing Voucher Audit

Okay. Mary....you need to have staff revise policy to provide for managerial review and approval of purchases prior to their being submitted to YFS Finance for payment. That would put the responsibility back on the program to ensure that receipts are received and that the purchases made were solely for goods authorized and for the purposes intended. I'll let you know of other modications, but if that hasn't been put into place, I think that should be done asap. Some way, the envelops need to be readdressed to come back to the program or, at a minimum, instruct Finance that any envelops received should be rerouted to the program for review. I hope I'm making sense. If either of you disagrees with my recommendation, please provide your input!!! Perhaps there's something I'm overlooking.

_____

From: Fayko, Donna Sent: Monday, February 16, 2009 1:10 PM To: Spears, Cornita Cc: Wilson, Mary; Johnson, Amy Subject: RE: Clothing Voucher Audit

Yes, that is correct. Donna Fayko 704.336.3274

_____

From: Spears, Cornita Sent: Monday, February 16, 2009 12:25 PM To: Fayko, Donna Cc: Wilson, Mary; Johnson, Amy Subject: RE: Clothing Voucher Audit

Okay.....there's a gap in the policy. There's no provision for programmatic review/approval of purchases by the social worker and/or social worker supervisor prior to receipt by Finance. Am I right?

_____

From: Fayko, Donna Sent: Monday, February 16, 2009 12:17 PM To: Spears, Cornita Cc: Wilson, Mary; Johnson, Amy Subject: RE: Clothing Voucher Audit

Yes, the envelope is addressed to YFS Finance. Just FYI, the administrative policy was written by finance - Johnny Cunningham Donna Fayko 704.336.3274

_____

From: Spears, Cornita Sent: Monday, February 16, 2009 11:44 AM To: Fayko, Donna Cc: Wilson, Mary; Johnson, Amy Subject: RE: Clothing Voucher Audit Importance: High

Donna..... I've read over the Administrative Policy for cloting and emergency vouchers, and theYFS Finance Procedure for client benefits, voucher, and invoice processing. The procedures for the Administrative Policy end by indicating that the designated shopper purchases items and, if applicable, returns original receipts in the self-addressed stamped envelope attached to the voucher. The YFS Finance Procedure begins by indicating that Client benefit requests (SS-3s), vouchers, and invoices are received through the mail or forwarded to YFS Finance, and the Senior Fiscal Analyst reviews them for errors. Question......when the Administrative Policy makes reference to the purchaser mailing receipts in a self-addressed envelop, who is the envelop addressed to....YFS Finance?

_____

From: Fayko, Donna Sent: Thursday, February 12, 2009 11:16 AM To: Spears, Cornita Cc: Wilson, Mary Subject: RE: Clothing Voucher Audit Importance: High

Attached is the clothing voucher policy with the effective date of March 12, 2007. This is the exact policy that is currently on RON with the exception that it has the effective date. This copy was maintained by the YFS director's assistant. I apologize for any delays. Donna

_____

From: Wilson, Mary Sent: Thursday, February 12, 2009 10:42 AM To: Fayko, Donna Cc: Spears, Cornita Subject: RE: Clothing Voucher Audit Importance: High

Donna, Please send the current clothing policy to Cornita ASAP. I know we are re-drafting the policy but for this review we are looking at the existing policy. I'd like to have all the documents she needs to begin this review. Please copy me on your response. Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

_____

From: Spears, Cornita Sent: Thursday, February 12, 2009 10:38 AM To: Wilson, Mary Subject: FW: Clothing Voucher Audit

See the e-mail below from Donna on February 4. She sent me the vendor listing this past Tuesday, but didn't send the finalized policy draft. I'll touch bases with her if I don't receive the policy by tomorrow.

_____

From: Fayko, Donna Sent: Tuesday, February 10, 2009 10:41 PM To: Spears, Cornita Subject: FW: Clothing Voucher Audit

See attached. The only vendor for direct submit of receipts (vendor sent in to Finance) was Food Lion, although in most cases Food Lion did provide the shopper with a charge slip and the register transaction receipt which was most times brought back to the office and we sent it in to Finance. Thanks! _____

From: Spears, Cornita To: Fayko, Donna Sent: Thu Feb 05 10:42:26 2009 Subject: RE: Clothing Voucher Audit

The policy indicates that certain vendors have pre-arranged with YFS to retain and directlyl submit receipts for the shopper, and there is a list of those vendors. Can you send me a copy of the list? Also, the policy indicates that bed linen, personal hygiene supplies and school supplies may be purchase for Mental Health placements at the direction of the therapeutic provider. Is there any particular identifier that I should look for on the voucher or other documents that would help me distinguish Mental Health placements from those that are under DSS contract?

_____

From: Fayko, Donna Sent: Wednesday, February 04, 2009 6:53 PM To: Spears, Cornita; Risk, Paul M.; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Attached is the YFS clothing voucher policy that was pulled from RON. I noticed that this draft doesn't have an effective date on it but all policies were finalized with effective dates prior to our last federal audit in March 2007. I will research the final copy of this policy and get to you upon my return on Monday. Thanks Donna Fayko 704.336.3274

_____

From: Spears, Cornita Sent: Wednesday, January 28, 2009 12:13 PM To: Risk, Paul M.; Fayko, Donna; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Okay. Donna....will you be providing me the procedural guidelines?

_____

From: Risk, Paul M. Sent: Wednesday, January 28, 2009 10:42 AM To: Spears, Cornita; Fayko, Donna; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Ms. Spears, If you have questions the best person to contact with questions about our current processes is Donna Fayko. 704-336-3274 Thanks, Paul

_____

From: Spears, Cornita Sent: Wednesday, January 28, 2009 8:49 AM To: Fayko, Donna; Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

I'm not sure a meeting is needed for the scope of work that I've been asked to do, which is basically transactional testing for compliance to applicable guidelines. If you can just document the process and provide me the guidelines that spell out the items allowed to be purchased, that would be great. Once I read over them, I'll contact you if I have any questions.

_____

From: Fayko, Donna Sent: Tuesday, January 27, 2009 10:57 PM To: Spears, Cornita; Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Hi Nita, I hope that you are well! I will research the procedures that we have in place for clothing and vouchers on the programmatic side. Shall we then meet to discuss, per Paul's recommendation? Thanks, Donna

_____

From: Spears, Cornita Sent: Tue 1/27/2009 5:24 PM To: Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Fayko, Donna; Brooks, Awilda Subject: RE: Clothing Voucher Audit

Okay. I'm attaching a copy of the procedures you sent me which include the SS3. As long as I have documentation that explains the process from A to Z.

_____

From: Johnson, Amy Sent: Tuesday, January 27, 2009 5:17 PM To: Spears, Cornita Cc: Risk, Paul M.; Butler, Karen; Fayko, Donna; Brooks, Awilda Subject: RE: Clothing Voucher Audit

Not to my knowledge. I am not sure they fill out an SS-3. I think they only filled out a voucher request. We can provide you with a copy of the voucher, which should be included with the bills. I will copy Karen, Donna and Paul on your question to determine if they have a more formalized written process for the program side. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

_____

From: Spears, Cornita Sent: Tuesday, January 27, 2009 5:10 PM To: Johnson, Amy Subject: RE: Clothing Voucher Audit

I've read over the procedural document. It covers the processes used in YFS Finance to process payment, but doesn't give an audit trail of the SS3 prior to it being received in YFS Finance, such as who prepares/approves the SS3's, who actually makes the purchases (the case worker or the foster parent), and any other processes that are supposed to take place in the programmatic area prior to the SS3 being remitted to YFS Finance. We also discussed that there are guidelines on what can be purchased. Are the other procedures amongst the documents that staff's making copies of?

_____

From: Johnson, Amy Sent: Monday, January 26, 2009 5:21 PM To: Spears, Cornita Subject: Clothing Voucher Audit

Please see attached for procedures document. We are making copies of the rest and hopefully can get it to you this week. Thanks. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

From: Spears, Cornita Sent: Monday, February 16, 2009 2:15 PM To: Waddell, Christopher; Barber, Douglas Subject: FW: Clothing Voucher Audit

Doug.........did you pick up on this when you were doing the single audit?

_____

From: Spears, Cornita Sent: Monday, February 16, 2009 2:07 PM To: Fayko, Donna Cc: Wilson, Mary; Johnson, Amy Subject: RE: Clothing Voucher Audit

Okay. Mary....you need to have staff revise policy to provide for managerial review and approval of purchases prior to their being submitted to YFS Finance for payment. That would put the responsibility back on the program to ensure that receipts are received and that the purchases made were solely for goods authorized and for the purposes intended. I'll let you know of other modications, but if that hasn't been put into place, I think that should be done asap. Some way, the envelops need to be readdressed to come back to the program or, at a minimum, instruct Finance that any envelops received should be rerouted to the program for review. I hope I'm making sense. If either of you disagrees with my recommendation, please provide your input!!! Perhaps there's something I'm overlooking.

_____

From: Fayko, Donna Sent: Monday, February 16, 2009 1:10 PM To: Spears, Cornita Cc: Wilson, Mary; Johnson, Amy Subject: RE: Clothing Voucher Audit

Yes, that is correct. Donna Fayko 704.336.3274

_____

From: Spears, Cornita Sent: Monday, February 16, 2009 12:25 PM To: Fayko, Donna Cc: Wilson, Mary; Johnson, Amy Subject: RE: Clothing Voucher Audit

Okay.....there's a gap in the policy. There's no provision for programmatic review/approval of purchases by the social worker and/or social worker supervisor prior to receipt by Finance. Am I right?

_____

From: Fayko, Donna Sent: Monday, February 16, 2009 12:17 PM To: Spears, Cornita Cc: Wilson, Mary; Johnson, Amy Subject: RE: Clothing Voucher Audit

Yes, the envelope is addressed to YFS Finance. Just FYI, the administrative policy was written by finance - Johnny Cunningham Donna Fayko 704.336.3274

_____

From: Spears, Cornita Sent: Monday, February 16, 2009 11:44 AM To: Fayko, Donna Cc: Wilson, Mary; Johnson, Amy Subject: RE: Clothing Voucher Audit Importance: High

Donna..... I've read over the Administrative Policy for cloting and emergency vouchers, and theYFS Finance Procedure for client benefits, voucher, and invoice processing. The procedures for the Administrative Policy end by indicating that the designated shopper purchases items and, if applicable, returns original receipts in the self-addressed stamped envelope attached to the voucher. The YFS Finance Procedure begins by indicating that Client benefit requests (SS-3s), vouchers, and invoices are received through the mail or forwarded to YFS Finance, and the Senior Fiscal Analyst reviews them for errors. Question......when the Administrative Policy makes reference to the purchaser mailing receipts in a self-addressed envelop, who is the envelop addressed to....YFS Finance?

_____

From: Fayko, Donna Sent: Thursday, February 12, 2009 11:16 AM To: Spears, Cornita Cc: Wilson, Mary Subject: RE: Clothing Voucher Audit Importance: High

Attached is the clothing voucher policy with the effective date of March 12, 2007. This is the exact policy that is currently on RON with the exception that it has the effective date. This copy was maintained by the YFS director's assistant. I apologize for any delays. Donna

_____

From: Wilson, Mary Sent: Thursday, February 12, 2009 10:42 AM To: Fayko, Donna Cc: Spears, Cornita Subject: RE: Clothing Voucher Audit Importance: High

Donna, Please send the current clothing policy to Cornita ASAP. I know we are re-drafting the policy but for this review we are looking at the existing policy. I'd like to have all the documents she needs to begin this review. Please copy me on your response. Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

_____

From: Spears, Cornita Sent: Thursday, February 12, 2009 10:38 AM To: Wilson, Mary Subject: FW: Clothing Voucher Audit

See the e-mail below from Donna on February 4. She sent me the vendor listing this past Tuesday, but didn't send the finalized policy draft. I'll touch bases with her if I don't receive the policy by tomorrow.

_____

From: Fayko, Donna Sent: Tuesday, February 10, 2009 10:41 PM To: Spears, Cornita Subject: FW: Clothing Voucher Audit

See attached. The only vendor for direct submit of receipts (vendor sent in to Finance) was Food Lion, although in most cases Food Lion did provide the shopper with a charge slip and the register transaction receipt which was most times brought back to the office and we sent it in to Finance. Thanks! _____

From: Spears, Cornita To: Fayko, Donna Sent: Thu Feb 05 10:42:26 2009 Subject: RE: Clothing Voucher Audit

The policy indicates that certain vendors have pre-arranged with YFS to retain and directlyl submit receipts for the shopper, and there is a list of those vendors. Can you send me a copy of the list? Also, the policy indicates that bed linen, personal hygiene supplies and school supplies may be purchase for Mental Health placements at the direction of the therapeutic provider. Is there any particular identifier that I should look for on the voucher or other documents that would help me distinguish Mental Health placements from those that are under DSS contract?

_____

From: Fayko, Donna Sent: Wednesday, February 04, 2009 6:53 PM To: Spears, Cornita; Risk, Paul M.; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Attached is the YFS clothing voucher policy that was pulled from RON. I noticed that this draft doesn't have an effective date on it but all policies were finalized with effective dates prior to our last federal audit in March 2007. I will research the final copy of this policy and get to you upon my return on Monday. Thanks Donna Fayko 704.336.3274

_____

From: Spears, Cornita Sent: Wednesday, January 28, 2009 12:13 PM To: Risk, Paul M.; Fayko, Donna; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Okay. Donna....will you be providing me the procedural guidelines?

_____

From: Risk, Paul M. Sent: Wednesday, January 28, 2009 10:42 AM To: Spears, Cornita; Fayko, Donna; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Ms. Spears, If you have questions the best person to contact with questions about our current processes is Donna Fayko. 704-336-3274 Thanks, Paul

_____

From: Spears, Cornita Sent: Wednesday, January 28, 2009 8:49 AM To: Fayko, Donna; Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

I'm not sure a meeting is needed for the scope of work that I've been asked to do, which is basically transactional testing for compliance to applicable guidelines. If you can just document the process and provide me the guidelines that spell out the items allowed to be purchased, that would be great. Once I read over them, I'll contact you if I have any questions.

_____

From: Fayko, Donna Sent: Tuesday, January 27, 2009 10:57 PM To: Spears, Cornita; Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Hi Nita, I hope that you are well! I will research the procedures that we have in place for clothing and vouchers on the programmatic side. Shall we then meet to discuss, per Paul's recommendation? Thanks, Donna

_____

From: Spears, Cornita Sent: Tue 1/27/2009 5:24 PM To: Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Fayko, Donna; Brooks, Awilda Subject: RE: Clothing Voucher Audit

Okay. I'm attaching a copy of the procedures you sent me which include the SS3. As long as I have documentation that explains the process from A to Z.

_____

From: Johnson, Amy Sent: Tuesday, January 27, 2009 5:17 PM To: Spears, Cornita Cc: Risk, Paul M.; Butler, Karen; Fayko, Donna; Brooks, Awilda Subject: RE: Clothing Voucher Audit

Not to my knowledge. I am not sure they fill out an SS-3. I think they only filled out a voucher request. We can provide you with a copy of the voucher, which should be included with the bills. I will copy Karen, Donna and Paul on your question to determine if they have a more formalized written process for the program side. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

_____

From: Spears, Cornita Sent: Tuesday, January 27, 2009 5:10 PM To: Johnson, Amy Subject: RE: Clothing Voucher Audit

I've read over the procedural document. It covers the processes used in YFS Finance to process payment, but doesn't give an audit trail of the SS3 prior to it being received in YFS Finance, such as who prepares/approves the SS3's, who actually makes the purchases (the case worker or the foster parent), and any other processes that are supposed to take place in the programmatic area prior to the SS3 being remitted to YFS Finance. We also discussed that there are guidelines on what can be purchased. Are the other procedures amongst the documents that staff's making copies of?

_____

From: Johnson, Amy Sent: Monday, January 26, 2009 5:21 PM To: Spears, Cornita Subject: Clothing Voucher Audit

Please see attached for procedures document. We are making copies of the rest and hopefully can get it to you this week. Thanks. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

From: Spears, Cornita Sent: Monday, February 16, 2009 2:14 PM To: Wilson, Mary; Fayko, Donna Cc: Johnson, Amy Subject: RE: Clothing Voucher Audit

Great!!!!

_____

From: Wilson, Mary Sent: Monday, February 16, 2009 2:14 PM To: Spears, Cornita; Fayko, Donna Cc: Johnson, Amy Subject: Re: Clothing Voucher Audit

We have eliminated this process except in cases of weekend emergencies and the dollar limit is $50. The supervisor must authorize the voucher and verify the need and follow-up to make sure receipts are rec'd.

Thanks, Mary

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

_____

From: Spears, Cornita To: Fayko, Donna Cc: Wilson, Mary; Johnson, Amy Sent: Mon Feb 16 14:06:38 2009 Subject: RE: Clothing Voucher Audit

Okay. Mary....you need to have staff revise policy to provide for managerial review and approval of purchases prior to their being submitted to YFS Finance for payment. That would put the responsibility back on the program to ensure that receipts are received and that the purchases made were solely for goods authorized and for the purposes intended. I'll let you know of other modications, but if that hasn't been put into place, I think that should be done asap. Some way, the envelops need to be readdressed to come back to the program or, at a minimum, instruct Finance that any envelops received should be rerouted to the program for review. I hope I'm making sense. If either of you disagrees with my recommendation, please provide your input!!! Perhaps there's something I'm overlooking.

_____

From: Fayko, Donna Sent: Monday, February 16, 2009 1:10 PM To: Spears, Cornita Cc: Wilson, Mary; Johnson, Amy Subject: RE: Clothing Voucher Audit

Yes, that is correct. Donna Fayko 704.336.3274

_____

From: Spears, Cornita Sent: Monday, February 16, 2009 12:25 PM To: Fayko, Donna Cc: Wilson, Mary; Johnson, Amy Subject: RE: Clothing Voucher Audit

Okay.....there's a gap in the policy. There's no provision for programmatic review/approval of purchases by the social worker and/or social worker supervisor prior to receipt by Finance. Am I right?

_____

From: Fayko, Donna Sent: Monday, February 16, 2009 12:17 PM To: Spears, Cornita Cc: Wilson, Mary; Johnson, Amy Subject: RE: Clothing Voucher Audit

Yes, the envelope is addressed to YFS Finance. Just FYI, the administrative policy was written by finance - Johnny Cunningham Donna Fayko 704.336.3274

_____

From: Spears, Cornita Sent: Monday, February 16, 2009 11:44 AM To: Fayko, Donna Cc: Wilson, Mary; Johnson, Amy Subject: RE: Clothing Voucher Audit Importance: High

Donna..... I've read over the Administrative Policy for cloting and emergency vouchers, and theYFS Finance Procedure for client benefits, voucher, and invoice processing. The procedures for the Administrative Policy end by indicating that the designated shopper purchases items and, if applicable, returns original receipts in the self-addressed stamped envelope attached to the voucher. The YFS Finance Procedure begins by indicating that Client benefit requests (SS-3s), vouchers, and invoices are received through the mail or forwarded to YFS Finance, and the Senior Fiscal Analyst reviews them for errors. Question......when the Administrative Policy makes reference to the purchaser mailing receipts in a self-addressed envelop, who is the envelop addressed to....YFS Finance?

_____

From: Fayko, Donna Sent: Thursday, February 12, 2009 11:16 AM To: Spears, Cornita Cc: Wilson, Mary Subject: RE: Clothing Voucher Audit Importance: High

Attached is the clothing voucher policy with the effective date of March 12, 2007. This is the exact policy that is currently on RON with the exception that it has the effective date. This copy was maintained by the YFS director's assistant. I apologize for any delays. Donna

_____

From: Wilson, Mary Sent: Thursday, February 12, 2009 10:42 AM To: Fayko, Donna Cc: Spears, Cornita Subject: RE: Clothing Voucher Audit Importance: High

Donna, Please send the current clothing policy to Cornita ASAP. I know we are re-drafting the policy but for this review we are looking at the existing policy. I'd like to have all the documents she needs to begin this review. Please copy me on your response. Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

_____

From: Spears, Cornita Sent: Thursday, February 12, 2009 10:38 AM To: Wilson, Mary Subject: FW: Clothing Voucher Audit

See the e-mail below from Donna on February 4. She sent me the vendor listing this past Tuesday, but didn't send the finalized policy draft. I'll touch bases with her if I don't receive the policy by tomorrow.

_____

From: Fayko, Donna Sent: Tuesday, February 10, 2009 10:41 PM To: Spears, Cornita Subject: FW: Clothing Voucher Audit

See attached. The only vendor for direct submit of receipts (vendor sent in to Finance) was Food Lion, although in most cases Food Lion did provide the shopper with a charge slip and the register transaction receipt which was most times brought back to the office and we sent it in to Finance. Thanks! _____

From: Spears, Cornita To: Fayko, Donna Sent: Thu Feb 05 10:42:26 2009 Subject: RE: Clothing Voucher Audit

The policy indicates that certain vendors have pre-arranged with YFS to retain and directlyl submit receipts for the shopper, and there is a list of those vendors. Can you send me a copy of the list? Also, the policy indicates that bed linen, personal hygiene supplies and school supplies may be purchase for Mental Health placements at the direction of the therapeutic provider. Is there any particular identifier that I should look for on the voucher or other documents that would help me distinguish Mental Health placements from those that are under DSS contract?

_____

From: Fayko, Donna Sent: Wednesday, February 04, 2009 6:53 PM To: Spears, Cornita; Risk, Paul M.; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Attached is the YFS clothing voucher policy that was pulled from RON. I noticed that this draft doesn't have an effective date on it but all policies were finalized with effective dates prior to our last federal audit in March 2007. I will research the final copy of this policy and get to you upon my return on Monday. Thanks Donna Fayko 704.336.3274

_____

From: Spears, Cornita Sent: Wednesday, January 28, 2009 12:13 PM To: Risk, Paul M.; Fayko, Donna; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Okay. Donna....will you be providing me the procedural guidelines?

_____

From: Risk, Paul M. Sent: Wednesday, January 28, 2009 10:42 AM To: Spears, Cornita; Fayko, Donna; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Ms. Spears, If you have questions the best person to contact with questions about our current processes is Donna Fayko. 704-336-3274 Thanks, Paul

_____

From: Spears, Cornita Sent: Wednesday, January 28, 2009 8:49 AM To: Fayko, Donna; Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

I'm not sure a meeting is needed for the scope of work that I've been asked to do, which is basically transactional testing for compliance to applicable guidelines. If you can just document the process and provide me the guidelines that spell out the items allowed to be purchased, that would be great. Once I read over them, I'll contact you if I have any questions.

_____

From: Fayko, Donna Sent: Tuesday, January 27, 2009 10:57 PM To: Spears, Cornita; Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Hi Nita, I hope that you are well! I will research the procedures that we have in place for clothing and vouchers on the programmatic side. Shall we then meet to discuss, per Paul's recommendation? Thanks, Donna

_____

From: Spears, Cornita Sent: Tue 1/27/2009 5:24 PM To: Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Fayko, Donna; Brooks, Awilda Subject: RE: Clothing Voucher Audit

Okay. I'm attaching a copy of the procedures you sent me which include the SS3. As long as I have documentation that explains the process from A to Z.

_____

From: Johnson, Amy Sent: Tuesday, January 27, 2009 5:17 PM To: Spears, Cornita Cc: Risk, Paul M.; Butler, Karen; Fayko, Donna; Brooks, Awilda Subject: RE: Clothing Voucher Audit

Not to my knowledge. I am not sure they fill out an SS-3. I think they only filled out a voucher request. We can provide you with a copy of the voucher, which should be included with the bills. I will copy Karen, Donna and Paul on your question to determine if they have a more formalized written process for the program side. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

_____

From: Spears, Cornita Sent: Tuesday, January 27, 2009 5:10 PM To: Johnson, Amy Subject: RE: Clothing Voucher Audit

I've read over the procedural document. It covers the processes used in YFS Finance to process payment, but doesn't give an audit trail of the SS3 prior to it being received in YFS Finance, such as who prepares/approves the SS3's, who actually makes the purchases (the case worker or the foster parent), and any other processes that are supposed to take place in the programmatic area prior to the SS3 being remitted to YFS Finance. We also discussed that there are guidelines on what can be purchased. Are the other procedures amongst the documents that staff's making copies of?

_____

From: Johnson, Amy Sent: Monday, January 26, 2009 5:21 PM To: Spears, Cornita Subject: Clothing Voucher Audit

Please see attached for procedures document. We are making copies of the rest and hopefully can get it to you this week. Thanks. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

From: Wilson, Mary Sent: Monday, February 16, 2009 2:14 PM To: Spears, Cornita; Fayko, Donna Cc: Johnson, Amy Subject: Re: Clothing Voucher Audit

We have eliminated this process except in cases of weekend emergencies and the dollar limit is $50. The supervisor must authorize the voucher and verify the need and follow-up to make sure receipts are rec'd.

Thanks, Mary

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

_____

From: Spears, Cornita To: Fayko, Donna Cc: Wilson, Mary; Johnson, Amy Sent: Mon Feb 16 14:06:38 2009 Subject: RE: Clothing Voucher Audit

Okay. Mary....you need to have staff revise policy to provide for managerial review and approval of purchases prior to their being submitted to YFS Finance for payment. That would put the responsibility back on the program to ensure that receipts are received and that the purchases made were solely for goods authorized and for the purposes intended. I'll let you know of other modications, but if that hasn't been put into place, I think that should be done asap. Some way, the envelops need to be readdressed to come back to the program or, at a minimum, instruct Finance that any envelops received should be rerouted to the program for review. I hope I'm making sense. If either of you disagrees with my recommendation, please provide your input!!! Perhaps there's something I'm overlooking.

_____

From: Fayko, Donna Sent: Monday, February 16, 2009 1:10 PM To: Spears, Cornita Cc: Wilson, Mary; Johnson, Amy Subject: RE: Clothing Voucher Audit

Yes, that is correct. Donna Fayko 704.336.3274

_____

From: Spears, Cornita Sent: Monday, February 16, 2009 12:25 PM To: Fayko, Donna Cc: Wilson, Mary; Johnson, Amy Subject: RE: Clothing Voucher Audit

Okay.....there's a gap in the policy. There's no provision for programmatic review/approval of purchases by the social worker and/or social worker supervisor prior to receipt by Finance. Am I right?

_____

From: Fayko, Donna Sent: Monday, February 16, 2009 12:17 PM To: Spears, Cornita Cc: Wilson, Mary; Johnson, Amy Subject: RE: Clothing Voucher Audit

Yes, the envelope is addressed to YFS Finance. Just FYI, the administrative policy was written by finance - Johnny Cunningham Donna Fayko 704.336.3274

_____

From: Spears, Cornita Sent: Monday, February 16, 2009 11:44 AM To: Fayko, Donna Cc: Wilson, Mary; Johnson, Amy Subject: RE: Clothing Voucher Audit Importance: High

Donna..... I've read over the Administrative Policy for cloting and emergency vouchers, and theYFS Finance Procedure for client benefits, voucher, and invoice processing. The procedures for the Administrative Policy end by indicating that the designated shopper purchases items and, if applicable, returns original receipts in the self-addressed stamped envelope attached to the voucher. The YFS Finance Procedure begins by indicating that Client benefit requests (SS-3s), vouchers, and invoices are received through the mail or forwarded to YFS Finance, and the Senior Fiscal Analyst reviews them for errors. Question......when the Administrative Policy makes reference to the purchaser mailing receipts in a self-addressed envelop, who is the envelop addressed to....YFS Finance?

_____

From: Fayko, Donna Sent: Thursday, February 12, 2009 11:16 AM To: Spears, Cornita Cc: Wilson, Mary Subject: RE: Clothing Voucher Audit Importance: High

Attached is the clothing voucher policy with the effective date of March 12, 2007. This is the exact policy that is currently on RON with the exception that it has the effective date. This copy was maintained by the YFS director's assistant. I apologize for any delays. Donna

_____

From: Wilson, Mary Sent: Thursday, February 12, 2009 10:42 AM To: Fayko, Donna Cc: Spears, Cornita Subject: RE: Clothing Voucher Audit Importance: High

Donna, Please send the current clothing policy to Cornita ASAP. I know we are re-drafting the policy but for this review we are looking at the existing policy. I'd like to have all the documents she needs to begin this review. Please copy me on your response. Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

_____

From: Spears, Cornita Sent: Thursday, February 12, 2009 10:38 AM To: Wilson, Mary Subject: FW: Clothing Voucher Audit

See the e-mail below from Donna on February 4. She sent me the vendor listing this past Tuesday, but didn't send the finalized policy draft. I'll touch bases with her if I don't receive the policy by tomorrow.

_____

From: Fayko, Donna Sent: Tuesday, February 10, 2009 10:41 PM To: Spears, Cornita Subject: FW: Clothing Voucher Audit

See attached. The only vendor for direct submit of receipts (vendor sent in to Finance) was Food Lion, although in most cases Food Lion did provide the shopper with a charge slip and the register transaction receipt which was most times brought back to the office and we sent it in to Finance. Thanks! _____

From: Spears, Cornita To: Fayko, Donna Sent: Thu Feb 05 10:42:26 2009 Subject: RE: Clothing Voucher Audit

The policy indicates that certain vendors have pre-arranged with YFS to retain and directlyl submit receipts for the shopper, and there is a list of those vendors. Can you send me a copy of the list? Also, the policy indicates that bed linen, personal hygiene supplies and school supplies may be purchase for Mental Health placements at the direction of the therapeutic provider. Is there any particular identifier that I should look for on the voucher or other documents that would help me distinguish Mental Health placements from those that are under DSS contract?

_____

From: Fayko, Donna Sent: Wednesday, February 04, 2009 6:53 PM To: Spears, Cornita; Risk, Paul M.; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Attached is the YFS clothing voucher policy that was pulled from RON. I noticed that this draft doesn't have an effective date on it but all policies were finalized with effective dates prior to our last federal audit in March 2007. I will research the final copy of this policy and get to you upon my return on Monday. Thanks Donna Fayko 704.336.3274

_____

From: Spears, Cornita Sent: Wednesday, January 28, 2009 12:13 PM To: Risk, Paul M.; Fayko, Donna; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Okay. Donna....will you be providing me the procedural guidelines?

_____

From: Risk, Paul M. Sent: Wednesday, January 28, 2009 10:42 AM To: Spears, Cornita; Fayko, Donna; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Ms. Spears, If you have questions the best person to contact with questions about our current processes is Donna Fayko. 704-336-3274 Thanks, Paul

_____

From: Spears, Cornita Sent: Wednesday, January 28, 2009 8:49 AM To: Fayko, Donna; Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

I'm not sure a meeting is needed for the scope of work that I've been asked to do, which is basically transactional testing for compliance to applicable guidelines. If you can just document the process and provide me the guidelines that spell out the items allowed to be purchased, that would be great. Once I read over them, I'll contact you if I have any questions.

_____

From: Fayko, Donna Sent: Tuesday, January 27, 2009 10:57 PM To: Spears, Cornita; Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Hi Nita, I hope that you are well! I will research the procedures that we have in place for clothing and vouchers on the programmatic side. Shall we then meet to discuss, per Paul's recommendation? Thanks, Donna

_____

From: Spears, Cornita Sent: Tue 1/27/2009 5:24 PM To: Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Fayko, Donna; Brooks, Awilda Subject: RE: Clothing Voucher Audit

Okay. I'm attaching a copy of the procedures you sent me which include the SS3. As long as I have documentation that explains the process from A to Z.

_____

From: Johnson, Amy Sent: Tuesday, January 27, 2009 5:17 PM To: Spears, Cornita Cc: Risk, Paul M.; Butler, Karen; Fayko, Donna; Brooks, Awilda Subject: RE: Clothing Voucher Audit

Not to my knowledge. I am not sure they fill out an SS-3. I think they only filled out a voucher request. We can provide you with a copy of the voucher, which should be included with the bills. I will copy Karen, Donna and Paul on your question to determine if they have a more formalized written process for the program side. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

_____

From: Spears, Cornita Sent: Tuesday, January 27, 2009 5:10 PM To: Johnson, Amy Subject: RE: Clothing Voucher Audit

I've read over the procedural document. It covers the processes used in YFS Finance to process payment, but doesn't give an audit trail of the SS3 prior to it being received in YFS Finance, such as who prepares/approves the SS3's, who actually makes the purchases (the case worker or the foster parent), and any other processes that are supposed to take place in the programmatic area prior to the SS3 being remitted to YFS Finance. We also discussed that there are guidelines on what can be purchased. Are the other procedures amongst the documents that staff's making copies of?

_____

From: Johnson, Amy Sent: Monday, January 26, 2009 5:21 PM To: Spears, Cornita Subject: Clothing Voucher Audit

Please see attached for procedures document. We are making copies of the rest and hopefully can get it to you this week. Thanks. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

From: Spears, Cornita Sent: Monday, February 16, 2009 2:07 PM To: Fayko, Donna Cc: Wilson, Mary; Johnson, Amy Subject: RE: Clothing Voucher Audit

Okay. Mary....you need to have staff revise policy to provide for managerial review and approval of purchases prior to their being submitted to YFS Finance for payment. That would put the responsibility back on the program to ensure that receipts are received and that the purchases made were solely for goods authorized and for the purposes intended. I'll let you know of other modications, but if that hasn't been put into place, I think that should be done asap. Some way, the envelops need to be readdressed to come back to the program or, at a minimum, instruct Finance that any envelops received should be rerouted to the program for review. I hope I'm making sense. If either of you disagrees with my recommendation, please provide your input!!! Perhaps there's something I'm overlooking.

_____

From: Fayko, Donna Sent: Monday, February 16, 2009 1:10 PM To: Spears, Cornita Cc: Wilson, Mary; Johnson, Amy Subject: RE: Clothing Voucher Audit

Yes, that is correct. Donna Fayko 704.336.3274

_____

From: Spears, Cornita Sent: Monday, February 16, 2009 12:25 PM To: Fayko, Donna Cc: Wilson, Mary; Johnson, Amy Subject: RE: Clothing Voucher Audit

Okay.....there's a gap in the policy. There's no provision for programmatic review/approval of purchases by the social worker and/or social worker supervisor prior to receipt by Finance. Am I right?

_____

From: Fayko, Donna Sent: Monday, February 16, 2009 12:17 PM To: Spears, Cornita Cc: Wilson, Mary; Johnson, Amy Subject: RE: Clothing Voucher Audit

Yes, the envelope is addressed to YFS Finance. Just FYI, the administrative policy was written by finance - Johnny Cunningham Donna Fayko 704.336.3274

_____

From: Spears, Cornita Sent: Monday, February 16, 2009 11:44 AM To: Fayko, Donna Cc: Wilson, Mary; Johnson, Amy Subject: RE: Clothing Voucher Audit Importance: High

Donna..... I've read over the Administrative Policy for cloting and emergency vouchers, and theYFS Finance Procedure for client benefits, voucher, and invoice processing. The procedures for the Administrative Policy end by indicating that the designated shopper purchases items and, if applicable, returns original receipts in the self-addressed stamped envelope attached to the voucher. The YFS Finance Procedure begins by indicating that Client benefit requests (SS-3s), vouchers, and invoices are received through the mail or forwarded to YFS Finance, and the Senior Fiscal Analyst reviews them for errors. Question......when the Administrative Policy makes reference to the purchaser mailing receipts in a self-addressed envelop, who is the envelop addressed to....YFS Finance?

_____

From: Fayko, Donna Sent: Thursday, February 12, 2009 11:16 AM To: Spears, Cornita Cc: Wilson, Mary Subject: RE: Clothing Voucher Audit Importance: High

Attached is the clothing voucher policy with the effective date of March 12, 2007. This is the exact policy that is currently on RON with the exception that it has the effective date. This copy was maintained by the YFS director's assistant. I apologize for any delays. Donna

_____

From: Wilson, Mary Sent: Thursday, February 12, 2009 10:42 AM To: Fayko, Donna Cc: Spears, Cornita Subject: RE: Clothing Voucher Audit Importance: High

Donna, Please send the current clothing policy to Cornita ASAP. I know we are re-drafting the policy but for this review we are looking at the existing policy. I'd like to have all the documents she needs to begin this review. Please copy me on your response. Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

_____

From: Spears, Cornita Sent: Thursday, February 12, 2009 10:38 AM To: Wilson, Mary Subject: FW: Clothing Voucher Audit

See the e-mail below from Donna on February 4. She sent me the vendor listing this past Tuesday, but didn't send the finalized policy draft. I'll touch bases with her if I don't receive the policy by tomorrow.

_____

From: Fayko, Donna Sent: Tuesday, February 10, 2009 10:41 PM To: Spears, Cornita Subject: FW: Clothing Voucher Audit

See attached. The only vendor for direct submit of receipts (vendor sent in to Finance) was Food Lion, although in most cases Food Lion did provide the shopper with a charge slip and the register transaction receipt which was most times brought back to the office and we sent it in to Finance. Thanks! _____

From: Spears, Cornita To: Fayko, Donna Sent: Thu Feb 05 10:42:26 2009 Subject: RE: Clothing Voucher Audit

The policy indicates that certain vendors have pre-arranged with YFS to retain and directlyl submit receipts for the shopper, and there is a list of those vendors. Can you send me a copy of the list? Also, the policy indicates that bed linen, personal hygiene supplies and school supplies may be purchase for Mental Health placements at the direction of the therapeutic provider. Is there any particular identifier that I should look for on the voucher or other documents that would help me distinguish Mental Health placements from those that are under DSS contract?

_____

From: Fayko, Donna Sent: Wednesday, February 04, 2009 6:53 PM To: Spears, Cornita; Risk, Paul M.; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Attached is the YFS clothing voucher policy that was pulled from RON. I noticed that this draft doesn't have an effective date on it but all policies were finalized with effective dates prior to our last federal audit in March 2007. I will research the final copy of this policy and get to you upon my return on Monday. Thanks Donna Fayko 704.336.3274

_____

From: Spears, Cornita Sent: Wednesday, January 28, 2009 12:13 PM To: Risk, Paul M.; Fayko, Donna; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Okay. Donna....will you be providing me the procedural guidelines?

_____

From: Risk, Paul M. Sent: Wednesday, January 28, 2009 10:42 AM To: Spears, Cornita; Fayko, Donna; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Ms. Spears, If you have questions the best person to contact with questions about our current processes is Donna Fayko. 704-336-3274 Thanks, Paul

_____

From: Spears, Cornita Sent: Wednesday, January 28, 2009 8:49 AM To: Fayko, Donna; Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

I'm not sure a meeting is needed for the scope of work that I've been asked to do, which is basically transactional testing for compliance to applicable guidelines. If you can just document the process and provide me the guidelines that spell out the items allowed to be purchased, that would be great. Once I read over them, I'll contact you if I have any questions.

_____

From: Fayko, Donna Sent: Tuesday, January 27, 2009 10:57 PM To: Spears, Cornita; Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Hi Nita, I hope that you are well! I will research the procedures that we have in place for clothing and vouchers on the programmatic side. Shall we then meet to discuss, per Paul's recommendation? Thanks, Donna

_____

From: Spears, Cornita Sent: Tue 1/27/2009 5:24 PM To: Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Fayko, Donna; Brooks, Awilda Subject: RE: Clothing Voucher Audit

Okay. I'm attaching a copy of the procedures you sent me which include the SS3. As long as I have documentation that explains the process from A to Z.

_____

From: Johnson, Amy Sent: Tuesday, January 27, 2009 5:17 PM To: Spears, Cornita Cc: Risk, Paul M.; Butler, Karen; Fayko, Donna; Brooks, Awilda Subject: RE: Clothing Voucher Audit

Not to my knowledge. I am not sure they fill out an SS-3. I think they only filled out a voucher request. We can provide you with a copy of the voucher, which should be included with the bills. I will copy Karen, Donna and Paul on your question to determine if they have a more formalized written process for the program side. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

_____

From: Spears, Cornita Sent: Tuesday, January 27, 2009 5:10 PM To: Johnson, Amy Subject: RE: Clothing Voucher Audit

I've read over the procedural document. It covers the processes used in YFS Finance to process payment, but doesn't give an audit trail of the SS3 prior to it being received in YFS Finance, such as who prepares/approves the SS3's, who actually makes the purchases (the case worker or the foster parent), and any other processes that are supposed to take place in the programmatic area prior to the SS3 being remitted to YFS Finance. We also discussed that there are guidelines on what can be purchased. Are the other procedures amongst the documents that staff's making copies of?

_____

From: Johnson, Amy Sent: Monday, January 26, 2009 5:21 PM To: Spears, Cornita Subject: Clothing Voucher Audit

Please see attached for procedures document. We are making copies of the rest and hopefully can get it to you this week. Thanks. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

From: Fayko, Donna Sent: Monday, February 16, 2009 1:10 PM To: Spears, Cornita Cc: Wilson, Mary; Johnson, Amy Subject: RE: Clothing Voucher Audit

Yes, that is correct. Donna Fayko 704.336.3274

_____

From: Spears, Cornita Sent: Monday, February 16, 2009 12:25 PM To: Fayko, Donna Cc: Wilson, Mary; Johnson, Amy Subject: RE: Clothing Voucher Audit

Okay.....there's a gap in the policy. There's no provision for programmatic review/approval of purchases by the social worker and/or social worker supervisor prior to receipt by Finance. Am I right?

_____

From: Fayko, Donna Sent: Monday, February 16, 2009 12:17 PM To: Spears, Cornita Cc: Wilson, Mary; Johnson, Amy Subject: RE: Clothing Voucher Audit

Yes, the envelope is addressed to YFS Finance. Just FYI, the administrative policy was written by finance - Johnny Cunningham Donna Fayko 704.336.3274

_____

From: Spears, Cornita Sent: Monday, February 16, 2009 11:44 AM To: Fayko, Donna Cc: Wilson, Mary; Johnson, Amy Subject: RE: Clothing Voucher Audit Importance: High

Donna..... I've read over the Administrative Policy for cloting and emergency vouchers, and theYFS Finance Procedure for client benefits, voucher, and invoice processing. The procedures for the Administrative Policy end by indicating that the designated shopper purchases items and, if applicable, returns original receipts in the self-addressed stamped envelope attached to the voucher. The YFS Finance Procedure begins by indicating that Client benefit requests (SS-3s), vouchers, and invoices are received through the mail or forwarded to YFS Finance, and the Senior Fiscal Analyst reviews them for errors. Question......when the Administrative Policy makes reference to the purchaser mailing receipts in a self-addressed envelop, who is the envelop addressed to....YFS Finance?

_____

From: Fayko, Donna Sent: Thursday, February 12, 2009 11:16 AM To: Spears, Cornita Cc: Wilson, Mary Subject: RE: Clothing Voucher Audit Importance: High

Attached is the clothing voucher policy with the effective date of March 12, 2007. This is the exact policy that is currently on RON with the exception that it has the effective date. This copy was maintained by the YFS director's assistant. I apologize for any delays. Donna

_____

From: Wilson, Mary Sent: Thursday, February 12, 2009 10:42 AM To: Fayko, Donna Cc: Spears, Cornita Subject: RE: Clothing Voucher Audit Importance: High

Donna, Please send the current clothing policy to Cornita ASAP. I know we are re-drafting the policy but for this review we are looking at the existing policy. I'd like to have all the documents she needs to begin this review. Please copy me on your response. Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

_____

From: Spears, Cornita Sent: Thursday, February 12, 2009 10:38 AM To: Wilson, Mary Subject: FW: Clothing Voucher Audit

See the e-mail below from Donna on February 4. She sent me the vendor listing this past Tuesday, but didn't send the finalized policy draft. I'll touch bases with her if I don't receive the policy by tomorrow.

_____

From: Fayko, Donna Sent: Tuesday, February 10, 2009 10:41 PM To: Spears, Cornita Subject: FW: Clothing Voucher Audit

See attached. The only vendor for direct submit of receipts (vendor sent in to Finance) was Food Lion, although in most cases Food Lion did provide the shopper with a charge slip and the register transaction receipt which was most times brought back to the office and we sent it in to Finance. Thanks! _____

From: Spears, Cornita To: Fayko, Donna Sent: Thu Feb 05 10:42:26 2009 Subject: RE: Clothing Voucher Audit

The policy indicates that certain vendors have pre-arranged with YFS to retain and directlyl submit receipts for the shopper, and there is a list of those vendors. Can you send me a copy of the list? Also, the policy indicates that bed linen, personal hygiene supplies and school supplies may be purchase for Mental Health placements at the direction of the therapeutic provider. Is there any particular identifier that I should look for on the voucher or other documents that would help me distinguish Mental Health placements from those that are under DSS contract?

_____

From: Fayko, Donna Sent: Wednesday, February 04, 2009 6:53 PM To: Spears, Cornita; Risk, Paul M.; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Attached is the YFS clothing voucher policy that was pulled from RON. I noticed that this draft doesn't have an effective date on it but all policies were finalized with effective dates prior to our last federal audit in March 2007. I will research the final copy of this policy and get to you upon my return on Monday. Thanks Donna Fayko 704.336.3274

_____

From: Spears, Cornita Sent: Wednesday, January 28, 2009 12:13 PM To: Risk, Paul M.; Fayko, Donna; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Okay. Donna....will you be providing me the procedural guidelines?

_____

From: Risk, Paul M. Sent: Wednesday, January 28, 2009 10:42 AM To: Spears, Cornita; Fayko, Donna; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Ms. Spears, If you have questions the best person to contact with questions about our current processes is Donna Fayko. 704-336-3274 Thanks, Paul

_____

From: Spears, Cornita Sent: Wednesday, January 28, 2009 8:49 AM To: Fayko, Donna; Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

I'm not sure a meeting is needed for the scope of work that I've been asked to do, which is basically transactional testing for compliance to applicable guidelines. If you can just document the process and provide me the guidelines that spell out the items allowed to be purchased, that would be great. Once I read over them, I'll contact you if I have any questions.

_____

From: Fayko, Donna Sent: Tuesday, January 27, 2009 10:57 PM To: Spears, Cornita; Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Hi Nita, I hope that you are well! I will research the procedures that we have in place for clothing and vouchers on the programmatic side. Shall we then meet to discuss, per Paul's recommendation? Thanks, Donna

_____

From: Spears, Cornita Sent: Tue 1/27/2009 5:24 PM To: Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Fayko, Donna; Brooks, Awilda Subject: RE: Clothing Voucher Audit

Okay. I'm attaching a copy of the procedures you sent me which include the SS3. As long as I have documentation that explains the process from A to Z.

_____

From: Johnson, Amy Sent: Tuesday, January 27, 2009 5:17 PM To: Spears, Cornita Cc: Risk, Paul M.; Butler, Karen; Fayko, Donna; Brooks, Awilda Subject: RE: Clothing Voucher Audit

Not to my knowledge. I am not sure they fill out an SS-3. I think they only filled out a voucher request. We can provide you with a copy of the voucher, which should be included with the bills. I will copy Karen, Donna and Paul on your question to determine if they have a more formalized written process for the program side. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

_____

From: Spears, Cornita Sent: Tuesday, January 27, 2009 5:10 PM To: Johnson, Amy Subject: RE: Clothing Voucher Audit

I've read over the procedural document. It covers the processes used in YFS Finance to process payment, but doesn't give an audit trail of the SS3 prior to it being received in YFS Finance, such as who prepares/approves the SS3's, who actually makes the purchases (the case worker or the foster parent), and any other processes that are supposed to take place in the programmatic area prior to the SS3 being remitted to YFS Finance. We also discussed that there are guidelines on what can be purchased. Are the other procedures amongst the documents that staff's making copies of?

_____

From: Johnson, Amy Sent: Monday, January 26, 2009 5:21 PM To: Spears, Cornita Subject: Clothing Voucher Audit

Please see attached for procedures document. We are making copies of the rest and hopefully can get it to you this week. Thanks. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

From: Fayko, Donna Sent: Monday, February 16, 2009 12:17 PM To: Spears, Cornita Cc: Wilson, Mary; Johnson, Amy Subject: RE: Clothing Voucher Audit

Yes, the envelope is addressed to YFS Finance. Just FYI, the administrative policy was written by finance - Johnny Cunningham Donna Fayko 704.336.3274

_____

From: Spears, Cornita Sent: Monday, February 16, 2009 11:44 AM To: Fayko, Donna Cc: Wilson, Mary; Johnson, Amy Subject: RE: Clothing Voucher Audit Importance: High

Donna..... I've read over the Administrative Policy for cloting and emergency vouchers, and theYFS Finance Procedure for client benefits, voucher, and invoice processing. The procedures for the Administrative Policy end by indicating that the designated shopper purchases items and, if applicable, returns original receipts in the self-addressed stamped envelope attached to the voucher. The YFS Finance Procedure begins by indicating that Client benefit requests (SS-3s), vouchers, and invoices are received through the mail or forwarded to YFS Finance, and the Senior Fiscal Analyst reviews them for errors. Question......when the Administrative Policy makes reference to the purchaser mailing receipts in a self-addressed envelop, who is the envelop addressed to....YFS Finance?

_____

From: Fayko, Donna Sent: Thursday, February 12, 2009 11:16 AM To: Spears, Cornita Cc: Wilson, Mary Subject: RE: Clothing Voucher Audit Importance: High

Attached is the clothing voucher policy with the effective date of March 12, 2007. This is the exact policy that is currently on RON with the exception that it has the effective date. This copy was maintained by the YFS director's assistant. I apologize for any delays. Donna

_____

From: Wilson, Mary Sent: Thursday, February 12, 2009 10:42 AM To: Fayko, Donna Cc: Spears, Cornita Subject: RE: Clothing Voucher Audit Importance: High

Donna, Please send the current clothing policy to Cornita ASAP. I know we are re-drafting the policy but for this review we are looking at the existing policy. I'd like to have all the documents she needs to begin this review. Please copy me on your response. Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

_____

From: Spears, Cornita Sent: Thursday, February 12, 2009 10:38 AM To: Wilson, Mary Subject: FW: Clothing Voucher Audit

See the e-mail below from Donna on February 4. She sent me the vendor listing this past Tuesday, but didn't send the finalized policy draft. I'll touch bases with her if I don't receive the policy by tomorrow.

_____

From: Fayko, Donna Sent: Tuesday, February 10, 2009 10:41 PM To: Spears, Cornita Subject: FW: Clothing Voucher Audit

See attached. The only vendor for direct submit of receipts (vendor sent in to Finance) was Food Lion, although in most cases Food Lion did provide the shopper with a charge slip and the register transaction receipt which was most times brought back to the office and we sent it in to Finance. Thanks! _____

From: Spears, Cornita To: Fayko, Donna Sent: Thu Feb 05 10:42:26 2009 Subject: RE: Clothing Voucher Audit

The policy indicates that certain vendors have pre-arranged with YFS to retain and directlyl submit receipts for the shopper, and there is a list of those vendors. Can you send me a copy of the list? Also, the policy indicates that bed linen, personal hygiene supplies and school supplies may be purchase for Mental Health placements at the direction of the therapeutic provider. Is there any particular identifier that I should look for on the voucher or other documents that would help me distinguish Mental Health placements from those that are under DSS contract?

_____

From: Fayko, Donna Sent: Wednesday, February 04, 2009 6:53 PM To: Spears, Cornita; Risk, Paul M.; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Attached is the YFS clothing voucher policy that was pulled from RON. I noticed that this draft doesn't have an effective date on it but all policies were finalized with effective dates prior to our last federal audit in March 2007. I will research the final copy of this policy and get to you upon my return on Monday. Thanks Donna Fayko 704.336.3274

_____

From: Spears, Cornita Sent: Wednesday, January 28, 2009 12:13 PM To: Risk, Paul M.; Fayko, Donna; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Okay. Donna....will you be providing me the procedural guidelines?

_____

From: Risk, Paul M. Sent: Wednesday, January 28, 2009 10:42 AM To: Spears, Cornita; Fayko, Donna; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Ms. Spears, If you have questions the best person to contact with questions about our current processes is Donna Fayko. 704-336-3274 Thanks, Paul

_____

From: Spears, Cornita Sent: Wednesday, January 28, 2009 8:49 AM To: Fayko, Donna; Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

I'm not sure a meeting is needed for the scope of work that I've been asked to do, which is basically transactional testing for compliance to applicable guidelines. If you can just document the process and provide me the guidelines that spell out the items allowed to be purchased, that would be great. Once I read over them, I'll contact you if I have any questions.

_____

From: Fayko, Donna Sent: Tuesday, January 27, 2009 10:57 PM To: Spears, Cornita; Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Hi Nita, I hope that you are well! I will research the procedures that we have in place for clothing and vouchers on the programmatic side. Shall we then meet to discuss, per Paul's recommendation? Thanks, Donna

_____

From: Spears, Cornita Sent: Tue 1/27/2009 5:24 PM To: Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Fayko, Donna; Brooks, Awilda Subject: RE: Clothing Voucher Audit

Okay. I'm attaching a copy of the procedures you sent me which include the SS3. As long as I have documentation that explains the process from A to Z.

_____

From: Johnson, Amy Sent: Tuesday, January 27, 2009 5:17 PM To: Spears, Cornita Cc: Risk, Paul M.; Butler, Karen; Fayko, Donna; Brooks, Awilda Subject: RE: Clothing Voucher Audit

Not to my knowledge. I am not sure they fill out an SS-3. I think they only filled out a voucher request. We can provide you with a copy of the voucher, which should be included with the bills. I will copy Karen, Donna and Paul on your question to determine if they have a more formalized written process for the program side. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

_____

From: Spears, Cornita Sent: Tuesday, January 27, 2009 5:10 PM To: Johnson, Amy Subject: RE: Clothing Voucher Audit

I've read over the procedural document. It covers the processes used in YFS Finance to process payment, but doesn't give an audit trail of the SS3 prior to it being received in YFS Finance, such as who prepares/approves the SS3's, who actually makes the purchases (the case worker or the foster parent), and any other processes that are supposed to take place in the programmatic area prior to the SS3 being remitted to YFS Finance. We also discussed that there are guidelines on what can be purchased. Are the other procedures amongst the documents that staff's making copies of?

_____

From: Johnson, Amy Sent: Monday, January 26, 2009 5:21 PM To: Spears, Cornita Subject: Clothing Voucher Audit

Please see attached for procedures document. We are making copies of the rest and hopefully can get it to you this week. Thanks. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

To: Spears, Cornita Cc: Garcia, Glenda Subject: RE: Clothing Voucher Audit

Donna Fayko 704.336.3274

_____

From: Spears, Cornita Sent: Monday, February 16, 2009 11:44 AM To: Fayko, Donna Cc: Wilson, Mary; Johnson, Amy Subject: RE: Clothing Voucher Audit Importance: High

Donna..... I've read over the Administrative Policy for cloting and emergency vouchers, and theYFS Finance Procedure for client benefits, voucher, and invoice processing. The procedures for the Administrative Policy end by indicating that the designated shopper purchases items and, if applicable, returns original receipts in the self-addressed stamped envelope attached to the voucher. The YFS Finance Procedure begins by indicating that Client benefit requests (SS-3s), vouchers, and invoices are received through the mail or forwarded to YFS Finance, and the Senior Fiscal Analyst reviews them for errors. Question......when the Administrative Policy makes reference to the purchaser mailing receipts in a self-addressed envelop, who is the envelop addressed to....YFS Finance?

_____

From: Fayko, Donna Sent: Thursday, February 12, 2009 11:16 AM To: Spears, Cornita Cc: Wilson, Mary Subject: RE: Clothing Voucher Audit Importance: High

Attached is the clothing voucher policy with the effective date of March 12, 2007. This is the exact policy that is currently on RON with the exception that it has the effective date. This copy was maintained by the YFS director's assistant. I apologize for any delays. Donna

_____

From: Wilson, Mary Sent: Thursday, February 12, 2009 10:42 AM To: Fayko, Donna Cc: Spears, Cornita Subject: RE: Clothing Voucher Audit Importance: High

Donna, Please send the current clothing policy to Cornita ASAP. I know we are re-drafting the policy but for this review we are looking at the existing policy. I'd like to have all the documents she needs to begin this review. Please copy me on your response. Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

_____

From: Spears, Cornita Sent: Thursday, February 12, 2009 10:38 AM To: Wilson, Mary Subject: FW: Clothing Voucher Audit

See the e-mail below from Donna on February 4. She sent me the vendor listing this past Tuesday, but didn't send the finalized policy draft. I'll touch bases with her if I don't receive the policy by tomorrow.

_____

From: Fayko, Donna Sent: Tuesday, February 10, 2009 10:41 PM To: Spears, Cornita Subject: FW: Clothing Voucher Audit

See attached. The only vendor for direct submit of receipts (vendor sent in to Finance) was Food Lion, although in most cases Food Lion did provide the shopper with a charge slip and the register transaction receipt which was most times brought back to the office and we sent it in to Finance. Thanks! _____

From: Spears, Cornita To: Fayko, Donna Sent: Thu Feb 05 10:42:26 2009 Subject: RE: Clothing Voucher Audit

The policy indicates that certain vendors have pre-arranged with YFS to retain and directlyl submit receipts for the shopper, and there is a list of those vendors. Can you send me a copy of the list? Also, the policy indicates that bed linen, personal hygiene supplies and school supplies may be purchase for Mental Health placements at the direction of the therapeutic provider. Is there any particular identifier that I should look for on the voucher or other documents that would help me distinguish Mental Health placements from those that are under DSS contract?

_____

From: Fayko, Donna Sent: Wednesday, February 04, 2009 6:53 PM To: Spears, Cornita; Risk, Paul M.; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Attached is the YFS clothing voucher policy that was pulled from RON. I noticed that this draft doesn't have an effective date on it but all policies were finalized with effective dates prior to our last federal audit in March 2007. I will research the final copy of this policy and get to you upon my return on Monday. Thanks Donna Fayko 704.336.3274

_____

From: Spears, Cornita Sent: Wednesday, January 28, 2009 12:13 PM To: Risk, Paul M.; Fayko, Donna; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Okay. Donna....will you be providing me the procedural guidelines?

_____

From: Risk, Paul M. Sent: Wednesday, January 28, 2009 10:42 AM To: Spears, Cornita; Fayko, Donna; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Ms. Spears, If you have questions the best person to contact with questions about our current processes is Donna Fayko. 704-336-3274 Thanks, Paul

_____

From: Spears, Cornita Sent: Wednesday, January 28, 2009 8:49 AM To: Fayko, Donna; Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

I'm not sure a meeting is needed for the scope of work that I've been asked to do, which is basically transactional testing for compliance to applicable guidelines. If you can just document the process and provide me the guidelines that spell out the items allowed to be purchased, that would be great. Once I read over them, I'll contact you if I have any questions.

_____

From: Fayko, Donna Sent: Tuesday, January 27, 2009 10:57 PM To: Spears, Cornita; Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Hi Nita, I hope that you are well! I will research the procedures that we have in place for clothing and vouchers on the programmatic side. Shall we then meet to discuss, per Paul's recommendation? Thanks, Donna

_____

From: Spears, Cornita Sent: Tue 1/27/2009 5:24 PM To: Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Fayko, Donna; Brooks, Awilda Subject: RE: Clothing Voucher Audit

Okay. I'm attaching a copy of the procedures you sent me which include the SS3. As long as I have documentation that explains the process from A to Z.

_____

From: Johnson, Amy Sent: Tuesday, January 27, 2009 5:17 PM To: Spears, Cornita Cc: Risk, Paul M.; Butler, Karen; Fayko, Donna; Brooks, Awilda Subject: RE: Clothing Voucher Audit

Not to my knowledge. I am not sure they fill out an SS-3. I think they only filled out a voucher request. We can provide you with a copy of the voucher, which should be included with the bills. I will copy Karen, Donna and Paul on your question to determine if they have a more formalized written process for the program side. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

_____

From: Spears, Cornita Sent: Tuesday, January 27, 2009 5:10 PM To: Johnson, Amy Subject: RE: Clothing Voucher Audit

I've read over the procedural document. It covers the processes used in YFS Finance to process payment, but doesn't give an audit trail of the SS3 prior to it being received in YFS Finance, such as who prepares/approves the SS3's, who actually makes the purchases (the case worker or the foster parent), and any other processes that are supposed to take place in the programmatic area prior to the SS3 being remitted to YFS Finance. We also discussed that there are guidelines on what can be purchased. Are the other procedures amongst the documents that staff's making copies of?

_____

From: Johnson, Amy Sent: Monday, January 26, 2009 5:21 PM To: Spears, Cornita Subject: Clothing Voucher Audit

Please see attached for procedures document. We are making copies of the rest and hopefully can get it to you this week. Thanks. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

From: Spears, Cornita Sent: Monday, February 16, 2009 11:44 AM To: Fayko, Donna Cc: Wilson, Mary; Johnson, Amy Subject: RE: Clothing Voucher Audit

Importance: High

Donna..... I've read over the Administrative Policy for cloting and emergency vouchers, and theYFS Finance Procedure for client benefits, voucher, and invoice processing. The procedures for the Administrative Policy end by indicating that the designated shopper purchases items and, if applicable, returns original receipts in the self-addressed stamped envelope attached to the voucher. The YFS Finance Procedure begins by indicating that Client benefit requests (SS-3s), vouchers, and invoices are received through the mail or forwarded to YFS Finance, and the Senior Fiscal Analyst reviews them for errors. Question......when the Administrative Policy makes reference to the purchaser mailing receipts in a self-addressed envelop, who is the envelop addressed to....YFS Finance?

_____

From: Fayko, Donna Sent: Thursday, February 12, 2009 11:16 AM To: Spears, Cornita Cc: Wilson, Mary Subject: RE: Clothing Voucher Audit Importance: High

Attached is the clothing voucher policy with the effective date of March 12, 2007. This is the exact policy that is currently on RON with the exception that it has the effective date. This copy was maintained by the YFS director's assistant. I apologize for any delays. Donna

_____

From: Wilson, Mary Sent: Thursday, February 12, 2009 10:42 AM To: Fayko, Donna Cc: Spears, Cornita Subject: RE: Clothing Voucher Audit Importance: High

Donna, Please send the current clothing policy to Cornita ASAP. I know we are re-drafting the policy but for this review we are looking at the existing policy. I'd like to have all the documents she needs to begin this review. Please copy me on your response. Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

_____

From: Spears, Cornita Sent: Thursday, February 12, 2009 10:38 AM To: Wilson, Mary Subject: FW: Clothing Voucher Audit

See the e-mail below from Donna on February 4. She sent me the vendor listing this past Tuesday, but didn't send the finalized policy draft. I'll touch bases with her if I don't receive the policy by tomorrow.

_____

From: Fayko, Donna Sent: Tuesday, February 10, 2009 10:41 PM To: Spears, Cornita Subject: FW: Clothing Voucher Audit

See attached. The only vendor for direct submit of receipts (vendor sent in to Finance) was Food Lion, although in most cases Food Lion did provide the shopper with a charge slip and the register transaction receipt which was most times brought back to the office and we sent it in to Finance. Thanks! _____

From: Spears, Cornita To: Fayko, Donna Sent: Thu Feb 05 10:42:26 2009 Subject: RE: Clothing Voucher Audit

The policy indicates that certain vendors have pre-arranged with YFS to retain and directlyl submit receipts for the shopper, and there is a list of those vendors. Can you send me a copy of the list? Also, the policy indicates that bed linen, personal hygiene supplies and school supplies may be purchase for Mental Health placements at the direction of the therapeutic provider. Is there any particular identifier that I should look for on the voucher or other documents that would help me distinguish Mental Health placements from those that are under DSS contract?

_____

From: Fayko, Donna Sent: Wednesday, February 04, 2009 6:53 PM To: Spears, Cornita; Risk, Paul M.; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Attached is the YFS clothing voucher policy that was pulled from RON. I noticed that this draft doesn't have an effective date on it but all policies were finalized with effective dates prior to our last federal audit in March 2007. I will research the final copy of this policy and get to you upon my return on Monday. Thanks Donna Fayko 704.336.3274

_____

From: Spears, Cornita Sent: Wednesday, January 28, 2009 12:13 PM To: Risk, Paul M.; Fayko, Donna; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Okay. Donna....will you be providing me the procedural guidelines?

_____

From: Risk, Paul M. Sent: Wednesday, January 28, 2009 10:42 AM To: Spears, Cornita; Fayko, Donna; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Ms. Spears, If you have questions the best person to contact with questions about our current processes is Donna Fayko. 704-336-3274 Thanks, Paul

_____

From: Spears, Cornita Sent: Wednesday, January 28, 2009 8:49 AM To: Fayko, Donna; Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

I'm not sure a meeting is needed for the scope of work that I've been asked to do, which is basically transactional testing for compliance to applicable guidelines. If you can just document the process and provide me the guidelines that spell out the items allowed to be purchased, that would be great. Once I read over them, I'll contact you if I have any questions.

_____

From: Fayko, Donna Sent: Tuesday, January 27, 2009 10:57 PM To: Spears, Cornita; Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Hi Nita, I hope that you are well! I will research the procedures that we have in place for clothing and vouchers on the programmatic side. Shall we then meet to discuss, per Paul's recommendation? Thanks, Donna

_____

From: Spears, Cornita Sent: Tue 1/27/2009 5:24 PM To: Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Fayko, Donna; Brooks, Awilda Subject: RE: Clothing Voucher Audit

Okay. I'm attaching a copy of the procedures you sent me which include the SS3. As long as I have documentation that explains the process from A to Z.

_____

From: Johnson, Amy Sent: Tuesday, January 27, 2009 5:17 PM To: Spears, Cornita Cc: Risk, Paul M.; Butler, Karen; Fayko, Donna; Brooks, Awilda Subject: RE: Clothing Voucher Audit

Not to my knowledge. I am not sure they fill out an SS-3. I think they only filled out a voucher request. We can provide you with a copy of the voucher, which should be included with the bills. I will copy Karen, Donna and Paul on your question to determine if they have a more formalized written process for the program side. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

_____

From: Spears, Cornita Sent: Tuesday, January 27, 2009 5:10 PM To: Johnson, Amy Subject: RE: Clothing Voucher Audit

I've read over the procedural document. It covers the processes used in YFS Finance to process payment, but doesn't give an audit trail of the SS3 prior to it being received in YFS Finance, such as who prepares/approves the SS3's, who actually makes the purchases (the case worker or the foster parent), and any other processes that are supposed to take place in the programmatic area prior to the SS3 being remitted to YFS Finance. We also discussed that there are guidelines on what can be purchased. Are the other procedures amongst the documents that staff's making copies of?

_____

From: Johnson, Amy Sent: Monday, January 26, 2009 5:21 PM To: Spears, Cornita Subject: Clothing Voucher Audit

Please see attached for procedures document. We are making copies of the rest and hopefully can get it to you this week. Thanks. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

From: Spears, Cornita Sent: Thursday, February 12, 2009 4:27 PM To: Jackson, Janice Subject: RE: Audit of Clothing Vouchers

Okay.

-----Original Message----- From: Jackson, Janice Sent: Thursday, February 12, 2009 4:26 PM To: Spears, Cornita Subject: RE: Audit of Clothing Vouchers

Thanks. I have confirmed your timetable with Mary. She is fine with this.

Janice Allen Jackson General Manager Community Health and Safety Mecklenburg County Manager's Office 600 East 4th Street, 11th floor Charlotte, NC 28202 704-336-2086, direct 704-336-2472, main 704-336-5887, fax

-----Original Message----- From: Spears, Cornita Sent: Thursday, February 12, 2009 4:04 PM To: Jackson, Janice Subject: FW: Audit of Clothing Vouchers Importance: High

-----Original Message----- From: Wilson, Mary Sent: Thursday, February 12, 2009 10:37 AM To: Spears, Cornita Subject: RE: Audit of Clothing Vouchers

Thanks, that helps me understand the timeline.

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

-----Original Message----- From: Spears, Cornita Sent: Thursday, February 12, 2009 9:54 AM To: Wilson, Mary Subject: RE: Audit of Clothing Vouchers

I've gotten an updated status report on staff's completion of the current project they're working on. The status report indicates that the project should be completed on February 20; so I will have someone available that Monday.

Hopefully I will have everything I need from Donna by then, and will have walked through the transactions in order to guide staff on what to do. I have an outstanding project that I've been working on myself for another department, so I'm weaving your project in.

-----Original Message----- From: Wilson, Mary Sent: Wednesday, February 11, 2009 11:32 PM To: Spears, Cornita Subject: Audit of Clothing Vouchers

Cornita,

How is this going and when do you expect to have a report?

Thanks, Mary

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov From: Spears, Cornita Sent: Thursday, February 12, 2009 4:27 PM To: Jackson, Janice Subject: RE: Audit of Clothing Vouchers

Okay.

-----Original Message----- From: Jackson, Janice Sent: Thursday, February 12, 2009 4:26 PM To: Spears, Cornita Subject: RE: Audit of Clothing Vouchers

Thanks. I have confirmed your timetable with Mary. She is fine with this.

Janice Allen Jackson General Manager Community Health and Safety Mecklenburg County Manager's Office 600 East 4th Street, 11th floor Charlotte, NC 28202 704-336-2086, direct 704-336-2472, main 704-336-5887, fax

-----Original Message----- From: Spears, Cornita Sent: Thursday, February 12, 2009 4:04 PM To: Jackson, Janice Subject: FW: Audit of Clothing Vouchers Importance: High

-----Original Message----- From: Wilson, Mary Sent: Thursday, February 12, 2009 10:37 AM To: Spears, Cornita Subject: RE: Audit of Clothing Vouchers

Thanks, that helps me understand the timeline.

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

-----Original Message----- From: Spears, Cornita Sent: Thursday, February 12, 2009 9:54 AM To: Wilson, Mary Subject: RE: Audit of Clothing Vouchers

I've gotten an updated status report on staff's completion of the current project they're working on. The status report indicates that the project should be completed on February 20; so I will have someone available that Monday.

Hopefully I will have everything I need from Donna by then, and will have walked through the transactions in order to guide staff on what to do. I have an outstanding project that I've been working on myself for another department, so I'm weaving your project in.

-----Original Message----- From: Wilson, Mary Sent: Wednesday, February 11, 2009 11:32 PM To: Spears, Cornita Subject: Audit of Clothing Vouchers

Cornita,

How is this going and when do you expect to have a report?

Thanks, Mary

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov From: Spears, Cornita Sent: Thursday, February 12, 2009 4:27 PM To: Jackson, Janice Subject: FW: Voucher Protocol

Thought I send you this too. We did not meet until January 21....3 weeks ago. Since that time the DSS staff has been pulling files and forwarding information to me in prep for the audit. I got the last of the information today.

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From: Spears, Cornita Sent: Tuesday, January 13, 2009 2:11 PM To: Wilson, Mary Cc: Waddell, Christopher; Lancaster, Michelle; Jackson, Janice; Diorio, Dena R. Subject: RE: Voucher Protocol

Alright.

_____

From: Wilson, Mary Sent: Tuesday, January 13, 2009 12:38 PM To: Spears, Cornita Subject: Re: Voucher Protocol

Cornita,

I have not called yet but I do need help on this audit. I'll call you late next week.

Thanks, Mary

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

_____

From: Spears, Cornita To: Wilson, Mary; Diorio, Dena R. Cc: Lancaster, Michelle; Jackson, Janice; Waddell, Christopher Sent: Tue Jan 13 11:49:46 2009 Subject: RE: Voucher Protocol

Mary... Unless you tried to reach me and didn't leave a message, I haven't received your call as of yet. If you still need Internal Audit assistance on this, let me know.

_____

From: Wilson, Mary Sent: Wednesday, December 31, 2008 5:03 PM To: Diorio, Dena R.; Spears, Cornita Cc: Lancaster, Michelle; Jackson, Janice Subject: FW: Voucher Protocol

Anita, I'd like to speak with you soon about how we conduct an internal audit on this issue. Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

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From: Wilson, Mary Sent: Wednesday, December 31, 2008 4:58 PM To: DSS-ALL Subject: Voucher Protocol

Dear Staff,

On Monday, December 1st, I instructed Paul Risk, Division Director for Youth and Family Services (YFS) to discontinue using vouchers at local stores for purchases until we could understand why the costs had increased so significantly. In recent months one retail bill increased from an average of $5,000 - $6,000 per month to over $20,000 in October. Additionally, it was learned that contrary to County policy, only 30 ñ 35% of receipts have been returned to DSSí Finance Department by the person making the purchases. I ceased the use of YFS vouchers due to a lack of strict oversight of our voucher system for clothes and other consumable supplies for foster children. As a result of this lack of oversight I have asked County Finance internal audit department to review all invoices and expenditures to ensure compliance with County policies.

Upon further investigation, we have found that (i) foster care families are responsible for purchasing clothes for the kids in their care but do not receive a check until 45 days after the child comes to their home, (ii) Mecklenburg County was spending money in addition to the money being paid to the foster care families to purchase clothes, (iii) there are other families with unmet needs such as grandparents in our Kinship care program and (iv) there are donations available to provide for many of these resources for our children who are in need but not in DSS custody.

Following my guidance to discontinue using the vouchers until further research was completed, I received an email from a staff member and subsequently received questions during the round of supervisory meetings I held across DSS. I want to thank the staff member who was courageous enough to send me an e-mail asking me about my decision and I want to thank the supervisors who raised the question during the supervisory meetings.

The following is an update on the issue and our plan for the new process going forward.

A foster parentís monthly maintenance payment is intended to meet the needs of youth in custody such as clothing and/or other essential items, however they can not do so if they do not receive their check on time. Therefore, the following clothing protocol is being implemented immediately:

1) Foster parents are informed at the beginning of their relationship with DSS that they are expected to use the maintenance payment to meet the needs (clothing, school supplies, food, and increases in utilities) of a child placed within their home.

2) Foster parents are responsible for ensuring that foster youth are adequately clothed for the season and should have clothing equal to or greater than the minimum clothing list as established by the Department within three months of placement in the foster home.

3) DSS will provide a $150 check within one business day of placement of the foster child to the foster parent for initial clothing purchases and will have that amount deducted from the first foster care payment. This will apply to public and private provider agencies.

4) The licensing worker for the agency will monitor the foster parent to ensure that a foster childís basic needs are met.

5) When a youth leaves a foster care placement it is expected that they will have clothing that meets their minimum needs. If they do not the provider will have the cost of replacement clothing deducted from their next maintenance payment.

6) Emergency placements: after-hours staff are authorized to use a clothing voucher, up to $50, so that the provider can get essential clothing that evening or the next day when the child has no clothing.

7) Petitioning social workers should attempt to get clothing from the family and if the family denies access to their children's clothing this matter should be discussed in court at the initial hearing and YFS should request the court to order the family to provide all clothing that is available.

8) Social workers should also contact the Community Resource Office to access funds for safety, preventive or reunification services when a juvenile is remaining in the home or returning to the home (ex. cribs, car seats, etc.). The main contact number to the Community Resources is 704-336-4809.

The YFS Management team is developing the following protocols and will communicate these at a later date:

* A protocol for youth who go "absent with out leave " (AWOL).

* A protocol for kinship care placements throughout DSS. Permanency planning worker should ensure that basic clothing and other needs are met through the kinship care providerís resources. If additional resources are required , the social worker should contact the Community Resource Office for assistance using funds donated by the public for the care of our clients. Additionally, the worker should encourage the kinship provider to apply for the Work First cash assistance program to receive Temporary Assistance of Needy Families (TANF) funds and explore becoming licensed as a foster parent which will entitle them to additional cash assistance.

This is a great example of how I hope we can address issues within DSS by being open, honest and transparent and without fear of retaliation. Going forward, I believe it is essential to bring resolution by reviewing the situation and determining whether we are consistent with the policy intended or have we created a work around to fix another problem? In this instance, we created a work around to fix the problem of foster parents not being paid timely and children not having necessary items. This work around was on schedule to costing the County approximately $200,000 a year (up from $58,000 in FY 2007 without an increase in the number of children served). I think all of us would prefer to see these funds used for other items, such as summer camp opportunities or after school transportation for tutoring, that we know our clients need.

Finally, please know that no child was left without necessary items during this time of review and transition. Every Division Director has access to me 24 hours a day 7 days a week so that decisions can be made timely and effectively for our clients. While we will take the time to review and correct our policies and procedures we will always do the right thing to take care of our clients.

Thanks for your continued hard work on behalf of those we serve,

Mary

Mary E. Wilson

Director

Department of Social Services

301 Billingsley Road

Charlotte, NC 28211

W) 704-336-Mary

C) 704-649-0568

mary.wilson@mecklenburgcountync.gov

From: Spears, Cornita Sent: Thursday, February 12, 2009 4:07 PM To: Jackson, Janice Subject: FW: Audit of Clothing Vouchers

I Received this from Mary after our e-mail discussion of starting work on the project Monday after next.

-----Original Message----- From: Wilson, Mary Sent: Thursday, February 12, 2009 10:35 AM To: Spears, Cornita Subject: RE: Audit of Clothing Vouchers

Is Donna sending you the existing policy? It should be in final form. I know they are working on a new policy. Hopefully she understood your request.

Yes, I remember you said you had other projects. I just wanted to get an idea of your timeline.

Thanks, Mary

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

-----Original Message----- From: Spears, Cornita Sent: Thursday, February 12, 2009 9:20 AM To: Wilson, Mary Subject: RE: Audit of Clothing Vouchers

Donna Fayco is still gathering information for me. She had sent me a copy of a policy draft, but indicated it wasn't the finalized version. She was going to try to get the finalized policy to me this week.

As a reminder, when we met to discuss the issues I indicated that I had noone available to the work because everyone was working on other projects, including me. I indicated yours would be next in the hopper. I have done an initial scan of one month's transactions, however, even in advance of receiving all of the information I need from Donna. I will have to meet with staff to do a walk-thru because I had trouble matching transactions to supporting records.

-----Original Message----- From: Wilson, Mary Sent: Wednesday, February 11, 2009 11:32 PM To: Spears, Cornita Subject: Audit of Clothing Vouchers

Cornita,

How is this going and when do you expect to have a report?

Thanks, Mary

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov From: Spears, Cornita Sent: Thursday, February 12, 2009 4:04 PM To: Jackson, Janice Subject: FW: Audit of Clothing Vouchers

Importance: High

-----Original Message----- From: Wilson, Mary Sent: Thursday, February 12, 2009 10:37 AM To: Spears, Cornita Subject: RE: Audit of Clothing Vouchers

Thanks, that helps me understand the timeline.

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

-----Original Message----- From: Spears, Cornita Sent: Thursday, February 12, 2009 9:54 AM To: Wilson, Mary Subject: RE: Audit of Clothing Vouchers

I've gotten an updated status report on staff's completion of the current project they're working on. The status report indicates that the project should be completed on February 20; so I will have someone available that Monday.

Hopefully I will have everything I need from Donna by then, and will have walked through the transactions in order to guide staff on what to do. I have an outstanding project that I've been working on myself for another department, so I'm weaving your project in.

-----Original Message----- From: Wilson, Mary Sent: Wednesday, February 11, 2009 11:32 PM To: Spears, Cornita Subject: Audit of Clothing Vouchers

Cornita,

How is this going and when do you expect to have a report?

Thanks, Mary

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov From: Spears, Cornita Sent: Thursday, February 12, 2009 4:01 PM To: Jackson, Janice Subject: FW: Audit of Clothing Vouchers

Janice...

I was able to recover the deleted e-mail. This is what you need.

-----Original Message----- From: Spears, Cornita Sent: Thursday, February 12, 2009 9:54 AM To: Wilson, Mary Subject: RE: Audit of Clothing Vouchers

I've gotten an updated status report on staff's completion of the current project they're working on. The status report indicates that the project should be completed on February 20; so I will have someone available that Monday.

Hopefully I will have everything I need from Donna by then, and will have walked through the transactions in order to guide staff on what to do. I have an outstanding project that I've been working on myself for another department, so I'm weaving your project in.

-----Original Message----- From: Wilson, Mary Sent: Wednesday, February 11, 2009 11:32 PM To: Spears, Cornita Subject: Audit of Clothing Vouchers

Cornita,

How is this going and when do you expect to have a report?

Thanks, Mary

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov From: Fayko, Donna Sent: Thursday, February 12, 2009 11:16 AM To: Spears, Cornita Cc: Wilson, Mary Subject: RE: Clothing Voucher Audit

Importance: High

Attached is the clothing voucher policy with the effective date of March 12, 2007. This is the exact policy that is currently on RON with the exception that it has the effective date. This copy was maintained by the YFS director's assistant. I apologize for any delays. Donna

_____

From: Wilson, Mary Sent: Thursday, February 12, 2009 10:42 AM To: Fayko, Donna Cc: Spears, Cornita Subject: RE: Clothing Voucher Audit Importance: High

Donna, Please send the current clothing policy to Cornita ASAP. I know we are re-drafting the policy but for this review we are looking at the existing policy. I'd like to have all the documents she needs to begin this review. Please copy me on your response. Thanks, Mary Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

_____

From: Spears, Cornita Sent: Thursday, February 12, 2009 10:38 AM To: Wilson, Mary Subject: FW: Clothing Voucher Audit

See the e-mail below from Donna on February 4. She sent me the vendor listing this past Tuesday, but didn't send the finalized policy draft. I'll touch bases with her if I don't receive the policy by tomorrow.

_____

From: Fayko, Donna Sent: Tuesday, February 10, 2009 10:41 PM To: Spears, Cornita Subject: FW: Clothing Voucher Audit

See attached. The only vendor for direct submit of receipts (vendor sent in to Finance) was Food Lion, although in most cases Food Lion did provide the shopper with a charge slip and the register transaction receipt which was most times brought back to the office and we sent it in to Finance. Thanks! _____

From: Spears, Cornita To: Fayko, Donna Sent: Thu Feb 05 10:42:26 2009 Subject: RE: Clothing Voucher Audit

The policy indicates that certain vendors have pre-arranged with YFS to retain and directlyl submit receipts for the shopper, and there is a list of those vendors. Can you send me a copy of the list? Also, the policy indicates that bed linen, personal hygiene supplies and school supplies may be purchase for Mental Health placements at the direction of the therapeutic provider. Is there any particular identifier that I should look for on the voucher or other documents that would help me distinguish Mental Health placements from those that are under DSS contract?

_____

From: Fayko, Donna Sent: Wednesday, February 04, 2009 6:53 PM To: Spears, Cornita; Risk, Paul M.; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Attached is the YFS clothing voucher policy that was pulled from RON. I noticed that this draft doesn't have an effective date on it but all policies were finalized with effective dates prior to our last federal audit in March 2007. I will research the final copy of this policy and get to you upon my return on Monday. Thanks Donna Fayko 704.336.3274

_____

From: Spears, Cornita Sent: Wednesday, January 28, 2009 12:13 PM To: Risk, Paul M.; Fayko, Donna; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Okay. Donna....will you be providing me the procedural guidelines?

_____

From: Risk, Paul M. Sent: Wednesday, January 28, 2009 10:42 AM To: Spears, Cornita; Fayko, Donna; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Ms. Spears, If you have questions the best person to contact with questions about our current processes is Donna Fayko. 704-336-3274 Thanks, Paul

_____

From: Spears, Cornita Sent: Wednesday, January 28, 2009 8:49 AM To: Fayko, Donna; Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

I'm not sure a meeting is needed for the scope of work that I've been asked to do, which is basically transactional testing for compliance to applicable guidelines. If you can just document the process and provide me the guidelines that spell out the items allowed to be purchased, that would be great. Once I read over them, I'll contact you if I have any questions.

_____

From: Fayko, Donna Sent: Tuesday, January 27, 2009 10:57 PM To: Spears, Cornita; Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Hi Nita, I hope that you are well! I will research the procedures that we have in place for clothing and vouchers on the programmatic side. Shall we then meet to discuss, per Paul's recommendation? Thanks, Donna

_____

From: Spears, Cornita Sent: Tue 1/27/2009 5:24 PM To: Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Fayko, Donna; Brooks, Awilda Subject: RE: Clothing Voucher Audit

Okay. I'm attaching a copy of the procedures you sent me which include the SS3. As long as I have documentation that explains the process from A to Z.

_____

From: Johnson, Amy Sent: Tuesday, January 27, 2009 5:17 PM To: Spears, Cornita Cc: Risk, Paul M.; Butler, Karen; Fayko, Donna; Brooks, Awilda Subject: RE: Clothing Voucher Audit

Not to my knowledge. I am not sure they fill out an SS-3. I think they only filled out a voucher request. We can provide you with a copy of the voucher, which should be included with the bills. I will copy Karen, Donna and Paul on your question to determine if they have a more formalized written process for the program side. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

_____

From: Spears, Cornita Sent: Tuesday, January 27, 2009 5:10 PM To: Johnson, Amy Subject: RE: Clothing Voucher Audit

I've read over the procedural document. It covers the processes used in YFS Finance to process payment, but doesn't give an audit trail of the SS3 prior to it being received in YFS Finance, such as who prepares/approves the SS3's, who actually makes the purchases (the case worker or the foster parent), and any other processes that are supposed to take place in the programmatic area prior to the SS3 being remitted to YFS Finance. We also discussed that there are guidelines on what can be purchased. Are the other procedures amongst the documents that staff's making copies of?

_____

From: Johnson, Amy Sent: Monday, January 26, 2009 5:21 PM To: Spears, Cornita Subject: Clothing Voucher Audit

Please see attached for procedures document. We are making copies of the rest and hopefully can get it to you this week. Thanks. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

From: Spears, Cornita Sent: Thursday, February 12, 2009 10:38 AM To: Wilson, Mary Subject: FW: Clothing Voucher Audit

See the e-mail below from Donna on February 4. She sent me the vendor listing this past Tuesday, but didn't send the finalized policy draft. I'll touch bases with her if I don't receive the policy by tomorrow.

_____

From: Fayko, Donna Sent: Tuesday, February 10, 2009 10:41 PM To: Spears, Cornita Subject: FW: Clothing Voucher Audit

See attached. The only vendor for direct submit of receipts (vendor sent in to Finance) was Food Lion, although in most cases Food Lion did provide the shopper with a charge slip and the register transaction receipt which was most times brought back to the office and we sent it in to Finance. Thanks! _____

From: Spears, Cornita To: Fayko, Donna Sent: Thu Feb 05 10:42:26 2009 Subject: RE: Clothing Voucher Audit

The policy indicates that certain vendors have pre-arranged with YFS to retain and directlyl submit receipts for the shopper, and there is a list of those vendors. Can you send me a copy of the list? Also, the policy indicates that bed linen, personal hygiene supplies and school supplies may be purchase for Mental Health placements at the direction of the therapeutic provider. Is there any particular identifier that I should look for on the voucher or other documents that would help me distinguish Mental Health placements from those that are under DSS contract?

_____

From: Fayko, Donna Sent: Wednesday, February 04, 2009 6:53 PM To: Spears, Cornita; Risk, Paul M.; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Attached is the YFS clothing voucher policy that was pulled from RON. I noticed that this draft doesn't have an effective date on it but all policies were finalized with effective dates prior to our last federal audit in March 2007. I will research the final copy of this policy and get to you upon my return on Monday. Thanks Donna Fayko 704.336.3274

_____

From: Spears, Cornita Sent: Wednesday, January 28, 2009 12:13 PM To: Risk, Paul M.; Fayko, Donna; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Okay. Donna....will you be providing me the procedural guidelines?

_____

From: Risk, Paul M. Sent: Wednesday, January 28, 2009 10:42 AM To: Spears, Cornita; Fayko, Donna; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Ms. Spears, If you have questions the best person to contact with questions about our current processes is Donna Fayko. 704-336-3274 Thanks, Paul

_____

From: Spears, Cornita Sent: Wednesday, January 28, 2009 8:49 AM To: Fayko, Donna; Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

I'm not sure a meeting is needed for the scope of work that I've been asked to do, which is basically transactional testing for compliance to applicable guidelines. If you can just document the process and provide me the guidelines that spell out the items allowed to be purchased, that would be great. Once I read over them, I'll contact you if I have any questions.

_____

From: Fayko, Donna Sent: Tuesday, January 27, 2009 10:57 PM To: Spears, Cornita; Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Hi Nita, I hope that you are well! I will research the procedures that we have in place for clothing and vouchers on the programmatic side. Shall we then meet to discuss, per Paul's recommendation? Thanks, Donna

_____

From: Spears, Cornita Sent: Tue 1/27/2009 5:24 PM To: Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Fayko, Donna; Brooks, Awilda Subject: RE: Clothing Voucher Audit

Okay. I'm attaching a copy of the procedures you sent me which include the SS3. As long as I have documentation that explains the process from A to Z.

_____

From: Johnson, Amy Sent: Tuesday, January 27, 2009 5:17 PM To: Spears, Cornita Cc: Risk, Paul M.; Butler, Karen; Fayko, Donna; Brooks, Awilda Subject: RE: Clothing Voucher Audit

Not to my knowledge. I am not sure they fill out an SS-3. I think they only filled out a voucher request. We can provide you with a copy of the voucher, which should be included with the bills. I will copy Karen, Donna and Paul on your question to determine if they have a more formalized written process for the program side. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

_____

From: Spears, Cornita Sent: Tuesday, January 27, 2009 5:10 PM To: Johnson, Amy Subject: RE: Clothing Voucher Audit

I've read over the procedural document. It covers the processes used in YFS Finance to process payment, but doesn't give an audit trail of the SS3 prior to it being received in YFS Finance, such as who prepares/approves the SS3's, who actually makes the purchases (the case worker or the foster parent), and any other processes that are supposed to take place in the programmatic area prior to the SS3 being remitted to YFS Finance. We also discussed that there are guidelines on what can be purchased. Are the other procedures amongst the documents that staff's making copies of?

_____

From: Johnson, Amy Sent: Monday, January 26, 2009 5:21 PM To: Spears, Cornita Subject: Clothing Voucher Audit

Please see attached for procedures document. We are making copies of the rest and hopefully can get it to you this week. Thanks. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

From: Wilson, Mary Sent: Thursday, February 12, 2009 10:37 AM To: Spears, Cornita Subject: RE: Audit of Clothing Vouchers

Thanks, that helps me understand the timeline.

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

-----Original Message----- From: Spears, Cornita Sent: Thursday, February 12, 2009 9:54 AM To: Wilson, Mary Subject: RE: Audit of Clothing Vouchers

I've gotten an updated status report on staff's completion of the current project they're working on. The status report indicates that the project should be completed on February 20; so I will have someone available that Monday.

Hopefully I will have everything I need from Donna by then, and will have walked through the transactions in order to guide staff on what to do. I have an outstanding project that I've been working on myself for another department, so I'm weaving your project in.

-----Original Message----- From: Wilson, Mary Sent: Wednesday, February 11, 2009 11:32 PM To: Spears, Cornita Subject: Audit of Clothing Vouchers

Cornita,

How is this going and when do you expect to have a report?

Thanks, Mary

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov From: Spears, Cornita Sent: Thursday, February 12, 2009 10:36 AM To: Wilson, Mary Subject: RE: Audit of Clothing Vouchers

Not sure. I'll forward you the e-mail she sent me.

-----Original Message----- From: Wilson, Mary Sent: Thursday, February 12, 2009 10:35 AM To: Spears, Cornita Subject: RE: Audit of Clothing Vouchers

Is Donna sending you the existing policy? It should be in final form. I know they are working on a new policy. Hopefully she understood your request.

Yes, I remember you said you had other projects. I just wanted to get an idea of your timeline.

Thanks, Mary

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-Mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov

-----Original Message----- From: Spears, Cornita Sent: Thursday, February 12, 2009 9:20 AM To: Wilson, Mary Subject: RE: Audit of Clothing Vouchers

Donna Fayco is still gathering information for me. She had sent me a copy of a policy draft, but indicated it wasn't the finalized version. She was going to try to get the finalized policy to me this week.

As a reminder, when we met to discuss the issues I indicated that I had noone available to the work because everyone was working on other projects, including me. I indicated yours would be next in the hopper. I have done an initial scan of one month's transactions, however, even in advance of receiving all of the information I need from Donna. I will have to meet with staff to do a walk-thru because I had trouble matching transactions to supporting records.

-----Original Message----- From: Wilson, Mary Sent: Wednesday, February 11, 2009 11:32 PM To: Spears, Cornita Subject: Audit of Clothing Vouchers

Cornita,

How is this going and when do you expect to have a report?

Thanks, Mary

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov From: Robertson, Gewreka Sent: Thursday, February 12, 2009 10:23 AM To: Spears, Cornita Subject: RE: DSS Project

Okay, sounds good.

_____

From: Spears, Cornita Sent: Thursday, February 12, 2009 10:23 AM To: Robertson, Gewreka Subject: RE: DSS Project

The Monday that you start the project.

_____

From: Robertson, Gewreka Sent: Thursday, February 12, 2009 10:20 AM To: Spears, Cornita Subject: RE: DSS Project

When can we meet to discuss the project specifics?

_____

From: Spears, Cornita Sent: Thursday, February 12, 2009 9:57 AM To: Waddell, Christopher; Barber, Douglas; Robertson, Gewreka Subject: DSS Project Importance: High

Given that the status report indicates the LUESA project will be completed Friday, 2/20, I have notified Mary Wilson that we will begin her project the I've notified Mary Wilson that we will begin her project the following Monday. Gewreka, you will be assigned to the project. From: Spears, Cornita Sent: Thursday, February 12, 2009 10:23 AM To: Robertson, Gewreka Subject: RE: DSS Project

The Monday that you start the project.

_____

From: Robertson, Gewreka Sent: Thursday, February 12, 2009 10:20 AM To: Spears, Cornita Subject: RE: DSS Project

When can we meet to discuss the project specifics?

_____

From: Spears, Cornita Sent: Thursday, February 12, 2009 9:57 AM To: Waddell, Christopher; Barber, Douglas; Robertson, Gewreka Subject: DSS Project Importance: High

Given that the status report indicates the LUESA project will be completed Friday, 2/20, I have notified Mary Wilson that we will begin her project the I've notified Mary Wilson that we will begin her project the following Monday. Gewreka, you will be assigned to the project. From: Robertson, Gewreka Sent: Thursday, February 12, 2009 10:20 AM To: Spears, Cornita Subject: RE: DSS Project

When can we meet to discuss the project specifics?

_____

From: Spears, Cornita Sent: Thursday, February 12, 2009 9:57 AM To: Waddell, Christopher; Barber, Douglas; Robertson, Gewreka Subject: DSS Project Importance: High

Given that the status report indicates the LUESA project will be completed Friday, 2/20, I have notified Mary Wilson that we will begin her project the I've notified Mary Wilson that we will begin her project the following Monday. Gewreka, you will be assigned to the project. From: Robertson, Gewreka Sent: Thursday, February 12, 2009 9:58 AM To: Spears, Cornita Subject: RE: DSS Project

Okay.

_____

From: Spears, Cornita Sent: Thursday, February 12, 2009 9:57 AM To: Waddell, Christopher; Barber, Douglas; Robertson, Gewreka Subject: DSS Project Importance: High

Given that the status report indicates the LUESA project will be completed Friday, 2/20, I have notified Mary Wilson that we will begin her project the I've notified Mary Wilson that we will begin her project the following Monday. Gewreka, you will be assigned to the project. From: Spears, Cornita Sent: Thursday, February 12, 2009 9:57 AM To: Waddell, Christopher; Barber, Douglas; Robertson, Gewreka Subject: DSS Project

Importance: High

Given that the status report indicates the LUESA project will be completed Friday, 2/20, I have notified Mary Wilson that we will begin her project the I've notified Mary Wilson that we will begin her project the following Monday. Gewreka, you will be assigned to the project. From: Spears, Cornita Sent: Thursday, February 12, 2009 9:54 AM To: Wilson, Mary Subject: RE: Audit of Clothing Vouchers

I've gotten an updated status report on staff's completion of the current project they're working on. The status report indicates that the project should be completed on February 20; so I will have someone available that Monday.

Hopefully I will have everything I need from Donna by then, and will have walked through the transactions in order to guide staff on what to do. I have an outstanding project that I've been working on myself for another department, so I'm weaving your project in.

-----Original Message----- From: Wilson, Mary Sent: Wednesday, February 11, 2009 11:32 PM To: Spears, Cornita Subject: Audit of Clothing Vouchers

Cornita,

How is this going and when do you expect to have a report?

Thanks, Mary

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov From: Spears, Cornita Sent: Thursday, February 12, 2009 9:20 AM To: Wilson, Mary Subject: RE: Audit of Clothing Vouchers

Donna Fayco is still gathering information for me. She had sent me a copy of a policy draft, but indicated it wasn't the finalized version. She was going to try to get the finalized policy to me this week.

As a reminder, when we met to discuss the issues I indicated that I had noone available to the work because everyone was working on other projects, including me. I indicated yours would be next in the hopper. I have done an initial scan of one month's transactions, however, even in advance of receiving all of the information I need from Donna. I will have to meet with staff to do a walk-thru because I had trouble matching transactions to supporting records.

-----Original Message----- From: Wilson, Mary Sent: Wednesday, February 11, 2009 11:32 PM To: Spears, Cornita Subject: Audit of Clothing Vouchers

Cornita,

How is this going and when do you expect to have a report?

Thanks, Mary

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov From: Wilson, Mary Sent: Wednesday, February 11, 2009 11:32 PM To: Spears, Cornita Subject: Audit of Clothing Vouchers

Cornita,

How is this going and when do you expect to have a report?

Thanks, Mary

Mary E. Wilson Director Department of Social Services 301 Billingsley Road Charlotte, NC 28211 W) 704-336-mary C) 704-649-0568 mary.wilson@mecklenburgcountync.gov From: Spears, Cornita Sent: Wednesday, February 11, 2009 7:56 AM To: Fayko, Donna Subject: RE: Clothing Voucher Audit

okay

_____

From: Fayko, Donna Sent: Tue 2/10/2009 10:41 PM To: Spears, Cornita Subject: FW: Clothing Voucher Audit

See attached. The only vendor for direct submit of receipts (vendor sent in to Finance) was Food Lion, although in most cases Food Lion did provide the shopper with a charge slip and the register transaction receipt which was most times brought back to the office and we sent it in to Finance. Thanks! _____

From: Spears, Cornita To: Fayko, Donna Sent: Thu Feb 05 10:42:26 2009 Subject: RE: Clothing Voucher Audit

The policy indicates that certain vendors have pre-arranged with YFS to retain and directlyl submit receipts for the shopper, and there is a list of those vendors. Can you send me a copy of the list? Also, the policy indicates that bed linen, personal hygiene supplies and school supplies may be purchase for Mental Health placements at the direction of the therapeutic provider. Is there any particular identifier that I should look for on the voucher or other documents that would help me distinguish Mental Health placements from those that are under DSS contract?

_____

From: Fayko, Donna Sent: Wednesday, February 04, 2009 6:53 PM To: Spears, Cornita; Risk, Paul M.; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Attached is the YFS clothing voucher policy that was pulled from RON. I noticed that this draft doesn't have an effective date on it but all policies were finalized with effective dates prior to our last federal audit in March 2007. I will research the final copy of this policy and get to you upon my return on Monday. Thanks Donna Fayko 704.336.3274

_____

From: Spears, Cornita Sent: Wednesday, January 28, 2009 12:13 PM To: Risk, Paul M.; Fayko, Donna; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Okay. Donna....will you be providing me the procedural guidelines?

_____

From: Risk, Paul M. Sent: Wednesday, January 28, 2009 10:42 AM To: Spears, Cornita; Fayko, Donna; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Ms. Spears, If you have questions the best person to contact with questions about our current processes is Donna Fayko. 704-336-3274 Thanks, Paul

_____

From: Spears, Cornita Sent: Wednesday, January 28, 2009 8:49 AM To: Fayko, Donna; Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

I'm not sure a meeting is needed for the scope of work that I've been asked to do, which is basically transactional testing for compliance to applicable guidelines. If you can just document the process and provide me the guidelines that spell out the items allowed to be purchased, that would be great. Once I read over them, I'll contact you if I have any questions.

_____

From: Fayko, Donna Sent: Tuesday, January 27, 2009 10:57 PM To: Spears, Cornita; Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Hi Nita, I hope that you are well! I will research the procedures that we have in place for clothing and vouchers on the programmatic side. Shall we then meet to discuss, per Paul's recommendation? Thanks, Donna

_____

From: Spears, Cornita Sent: Tue 1/27/2009 5:24 PM To: Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Fayko, Donna; Brooks, Awilda Subject: RE: Clothing Voucher Audit

Okay. I'm attaching a copy of the procedures you sent me which include the SS3. As long as I have documentation that explains the process from A to Z.

_____

From: Johnson, Amy Sent: Tuesday, January 27, 2009 5:17 PM To: Spears, Cornita Cc: Risk, Paul M.; Butler, Karen; Fayko, Donna; Brooks, Awilda Subject: RE: Clothing Voucher Audit

Not to my knowledge. I am not sure they fill out an SS-3. I think they only filled out a voucher request. We can provide you with a copy of the voucher, which should be included with the bills. I will copy Karen, Donna and Paul on your question to determine if they have a more formalized written process for the program side. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

_____

From: Spears, Cornita Sent: Tuesday, January 27, 2009 5:10 PM To: Johnson, Amy Subject: RE: Clothing Voucher Audit

I've read over the procedural document. It covers the processes used in YFS Finance to process payment, but doesn't give an audit trail of the SS3 prior to it being received in YFS Finance, such as who prepares/approves the SS3's, who actually makes the purchases (the case worker or the foster parent), and any other processes that are supposed to take place in the programmatic area prior to the SS3 being remitted to YFS Finance. We also discussed that there are guidelines on what can be purchased. Are the other procedures amongst the documents that staff's making copies of?

_____

From: Johnson, Amy Sent: Monday, January 26, 2009 5:21 PM To: Spears, Cornita Subject: Clothing Voucher Audit

Please see attached for procedures document. We are making copies of the rest and hopefully can get it to you this week. Thanks. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

From: Spears, Cornita Sent: Wednesday, February 11, 2009 7:56 AM To: Fayko, Donna Subject: RE: Clothing Voucher Audit

okay

_____

From: Fayko, Donna Sent: Tue 2/10/2009 10:41 PM To: Spears, Cornita Subject: FW: Clothing Voucher Audit

See attached. The only vendor for direct submit of receipts (vendor sent in to Finance) was Food Lion, although in most cases Food Lion did provide the shopper with a charge slip and the register transaction receipt which was most times brought back to the office and we sent it in to Finance. Thanks! _____

From: Spears, Cornita To: Fayko, Donna Sent: Thu Feb 05 10:42:26 2009 Subject: RE: Clothing Voucher Audit

The policy indicates that certain vendors have pre-arranged with YFS to retain and directlyl submit receipts for the shopper, and there is a list of those vendors. Can you send me a copy of the list? Also, the policy indicates that bed linen, personal hygiene supplies and school supplies may be purchase for Mental Health placements at the direction of the therapeutic provider. Is there any particular identifier that I should look for on the voucher or other documents that would help me distinguish Mental Health placements from those that are under DSS contract?

_____

From: Fayko, Donna Sent: Wednesday, February 04, 2009 6:53 PM To: Spears, Cornita; Risk, Paul M.; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Attached is the YFS clothing voucher policy that was pulled from RON. I noticed that this draft doesn't have an effective date on it but all policies were finalized with effective dates prior to our last federal audit in March 2007. I will research the final copy of this policy and get to you upon my return on Monday. Thanks Donna Fayko 704.336.3274

_____

From: Spears, Cornita Sent: Wednesday, January 28, 2009 12:13 PM To: Risk, Paul M.; Fayko, Donna; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Okay. Donna....will you be providing me the procedural guidelines?

_____

From: Risk, Paul M. Sent: Wednesday, January 28, 2009 10:42 AM To: Spears, Cornita; Fayko, Donna; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Ms. Spears, If you have questions the best person to contact with questions about our current processes is Donna Fayko. 704-336-3274 Thanks, Paul

_____

From: Spears, Cornita Sent: Wednesday, January 28, 2009 8:49 AM To: Fayko, Donna; Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

I'm not sure a meeting is needed for the scope of work that I've been asked to do, which is basically transactional testing for compliance to applicable guidelines. If you can just document the process and provide me the guidelines that spell out the items allowed to be purchased, that would be great. Once I read over them, I'll contact you if I have any questions.

_____

From: Fayko, Donna Sent: Tuesday, January 27, 2009 10:57 PM To: Spears, Cornita; Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Hi Nita, I hope that you are well! I will research the procedures that we have in place for clothing and vouchers on the programmatic side. Shall we then meet to discuss, per Paul's recommendation? Thanks, Donna

_____

From: Spears, Cornita Sent: Tue 1/27/2009 5:24 PM To: Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Fayko, Donna; Brooks, Awilda Subject: RE: Clothing Voucher Audit

Okay. I'm attaching a copy of the procedures you sent me which include the SS3. As long as I have documentation that explains the process from A to Z.

_____

From: Johnson, Amy Sent: Tuesday, January 27, 2009 5:17 PM To: Spears, Cornita Cc: Risk, Paul M.; Butler, Karen; Fayko, Donna; Brooks, Awilda Subject: RE: Clothing Voucher Audit

Not to my knowledge. I am not sure they fill out an SS-3. I think they only filled out a voucher request. We can provide you with a copy of the voucher, which should be included with the bills. I will copy Karen, Donna and Paul on your question to determine if they have a more formalized written process for the program side. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

_____

From: Spears, Cornita Sent: Tuesday, January 27, 2009 5:10 PM To: Johnson, Amy Subject: RE: Clothing Voucher Audit

I've read over the procedural document. It covers the processes used in YFS Finance to process payment, but doesn't give an audit trail of the SS3 prior to it being received in YFS Finance, such as who prepares/approves the SS3's, who actually makes the purchases (the case worker or the foster parent), and any other processes that are supposed to take place in the programmatic area prior to the SS3 being remitted to YFS Finance. We also discussed that there are guidelines on what can be purchased. Are the other procedures amongst the documents that staff's making copies of?

_____

From: Johnson, Amy Sent: Monday, January 26, 2009 5:21 PM To: Spears, Cornita Subject: Clothing Voucher Audit

Please see attached for procedures document. We are making copies of the rest and hopefully can get it to you this week. Thanks. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

From: Fayko, Donna Sent: Tuesday, February 10, 2009 10:41 PM To: Spears, Cornita Subject: FW: Clothing Voucher Audit

See attached. The only vendor for direct submit of receipts (vendor sent in to Finance) was Food Lion, although in most cases Food Lion did provide the shopper with a charge slip and the register transaction receipt which was most times brought back to the office and we sent it in to Finance. Thanks! _____

From: Spears, Cornita To: Fayko, Donna Sent: Thu Feb 05 10:42:26 2009 Subject: RE: Clothing Voucher Audit

The policy indicates that certain vendors have pre-arranged with YFS to retain and directlyl submit receipts for the shopper, and there is a list of those vendors. Can you send me a copy of the list? Also, the policy indicates that bed linen, personal hygiene supplies and school supplies may be purchase for Mental Health placements at the direction of the therapeutic provider. Is there any particular identifier that I should look for on the voucher or other documents that would help me distinguish Mental Health placements from those that are under DSS contract?

_____

From: Fayko, Donna Sent: Wednesday, February 04, 2009 6:53 PM To: Spears, Cornita; Risk, Paul M.; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Attached is the YFS clothing voucher policy that was pulled from RON. I noticed that this draft doesn't have an effective date on it but all policies were finalized with effective dates prior to our last federal audit in March 2007. I will research the final copy of this policy and get to you upon my return on Monday. Thanks Donna Fayko 704.336.3274

_____

From: Spears, Cornita Sent: Wednesday, January 28, 2009 12:13 PM To: Risk, Paul M.; Fayko, Donna; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Okay. Donna....will you be providing me the procedural guidelines?

_____

From: Risk, Paul M. Sent: Wednesday, January 28, 2009 10:42 AM To: Spears, Cornita; Fayko, Donna; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Ms. Spears, If you have questions the best person to contact with questions about our current processes is Donna Fayko. 704-336-3274 Thanks, Paul

_____

From: Spears, Cornita Sent: Wednesday, January 28, 2009 8:49 AM To: Fayko, Donna; Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

I'm not sure a meeting is needed for the scope of work that I've been asked to do, which is basically transactional testing for compliance to applicable guidelines. If you can just document the process and provide me the guidelines that spell out the items allowed to be purchased, that would be great. Once I read over them, I'll contact you if I have any questions.

_____

From: Fayko, Donna Sent: Tuesday, January 27, 2009 10:57 PM To: Spears, Cornita; Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Hi Nita, I hope that you are well! I will research the procedures that we have in place for clothing and vouchers on the programmatic side. Shall we then meet to discuss, per Paul's recommendation? Thanks, Donna

_____

From: Spears, Cornita Sent: Tue 1/27/2009 5:24 PM To: Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Fayko, Donna; Brooks, Awilda Subject: RE: Clothing Voucher Audit

Okay. I'm attaching a copy of the procedures you sent me which include the SS3. As long as I have documentation that explains the process from A to Z.

_____

From: Johnson, Amy Sent: Tuesday, January 27, 2009 5:17 PM To: Spears, Cornita Cc: Risk, Paul M.; Butler, Karen; Fayko, Donna; Brooks, Awilda Subject: RE: Clothing Voucher Audit

Not to my knowledge. I am not sure they fill out an SS-3. I think they only filled out a voucher request. We can provide you with a copy of the voucher, which should be included with the bills. I will copy Karen, Donna and Paul on your question to determine if they have a more formalized written process for the program side. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

_____

From: Spears, Cornita Sent: Tuesday, January 27, 2009 5:10 PM To: Johnson, Amy Subject: RE: Clothing Voucher Audit

I've read over the procedural document. It covers the processes used in YFS Finance to process payment, but doesn't give an audit trail of the SS3 prior to it being received in YFS Finance, such as who prepares/approves the SS3's, who actually makes the purchases (the case worker or the foster parent), and any other processes that are supposed to take place in the programmatic area prior to the SS3 being remitted to YFS Finance. We also discussed that there are guidelines on what can be purchased. Are the other procedures amongst the documents that staff's making copies of?

_____

From: Johnson, Amy Sent: Monday, January 26, 2009 5:21 PM To: Spears, Cornita Subject: Clothing Voucher Audit

Please see attached for procedures document. We are making copies of the rest and hopefully can get it to you this week. Thanks. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

From: Fayko, Donna Sent: Tuesday, February 10, 2009 10:41 PM To: Spears, Cornita Subject: FW: Clothing Voucher Audit

See attached. The only vendor for direct submit of receipts (vendor sent in to Finance) was Food Lion, although in most cases Food Lion did provide the shopper with a charge slip and the register transaction receipt which was most times brought back to the office and we sent it in to Finance. Thanks! _____

From: Spears, Cornita To: Fayko, Donna Sent: Thu Feb 05 10:42:26 2009 Subject: RE: Clothing Voucher Audit

The policy indicates that certain vendors have pre-arranged with YFS to retain and directlyl submit receipts for the shopper, and there is a list of those vendors. Can you send me a copy of the list? Also, the policy indicates that bed linen, personal hygiene supplies and school supplies may be purchase for Mental Health placements at the direction of the therapeutic provider. Is there any particular identifier that I should look for on the voucher or other documents that would help me distinguish Mental Health placements from those that are under DSS contract?

_____

From: Fayko, Donna Sent: Wednesday, February 04, 2009 6:53 PM To: Spears, Cornita; Risk, Paul M.; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Attached is the YFS clothing voucher policy that was pulled from RON. I noticed that this draft doesn't have an effective date on it but all policies were finalized with effective dates prior to our last federal audit in March 2007. I will research the final copy of this policy and get to you upon my return on Monday. Thanks Donna Fayko 704.336.3274

_____

From: Spears, Cornita Sent: Wednesday, January 28, 2009 12:13 PM To: Risk, Paul M.; Fayko, Donna; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Okay. Donna....will you be providing me the procedural guidelines?

_____

From: Risk, Paul M. Sent: Wednesday, January 28, 2009 10:42 AM To: Spears, Cornita; Fayko, Donna; Johnson, Amy Cc: Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Ms. Spears, If you have questions the best person to contact with questions about our current processes is Donna Fayko. 704-336-3274 Thanks, Paul

_____

From: Spears, Cornita Sent: Wednesday, January 28, 2009 8:49 AM To: Fayko, Donna; Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

I'm not sure a meeting is needed for the scope of work that I've been asked to do, which is basically transactional testing for compliance to applicable guidelines. If you can just document the process and provide me the guidelines that spell out the items allowed to be purchased, that would be great. Once I read over them, I'll contact you if I have any questions.

_____

From: Fayko, Donna Sent: Tuesday, January 27, 2009 10:57 PM To: Spears, Cornita; Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Brooks, Awilda; Leeper, Angela Subject: RE: Clothing Voucher Audit

Hi Nita, I hope that you are well! I will research the procedures that we have in place for clothing and vouchers on the programmatic side. Shall we then meet to discuss, per Paul's recommendation? Thanks, Donna

_____

From: Spears, Cornita Sent: Tue 1/27/2009 5:24 PM To: Johnson, Amy Cc: Risk, Paul M.; Butler, Karen; Fayko, Donna; Brooks, Awilda Subject: RE: Clothing Voucher Audit

Okay. I'm attaching a copy of the procedures you sent me which include the SS3. As long as I have documentation that explains the process from A to Z.

_____

From: Johnson, Amy Sent: Tuesday, January 27, 2009 5:17 PM To: Spears, Cornita Cc: Risk, Paul M.; Butler, Karen; Fayko, Donna; Brooks, Awilda Subject: RE: Clothing Voucher Audit

Not to my knowledge. I am not sure they fill out an SS-3. I think they only filled out a voucher request. We can provide you with a copy of the voucher, which should be included with the bills. I will copy Karen, Donna and Paul on your question to determine if they have a more formalized written process for the program side. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

_____

From: Spears, Cornita Sent: Tuesday, January 27, 2009 5:10 PM To: Johnson, Amy Subject: RE: Clothing Voucher Audit

I've read over the procedural document. It covers the processes used in YFS Finance to process payment, but doesn't give an audit trail of the SS3 prior to it being received in YFS Finance, such as who prepares/approves the SS3's, who actually makes the purchases (the case worker or the foster parent), and any other processes that are supposed to take place in the programmatic area prior to the SS3 being remitted to YFS Finance. We also discussed that there are guidelines on what can be purchased. Are the other procedures amongst the documents that staff's making copies of?

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From: Johnson, Amy Sent: Monday, January 26, 2009 5:21 PM To: Spears, Cornita Subject: Clothing Voucher Audit

Please see attached for procedures document. We are making copies of the rest and hopefully can get it to you this week. Thanks. Amy E. Johnson Senior Fiscal Administrator Mecklenburg County Department of Social Services 301 Billingsley Road Charlotte, NC 28211 Work: (704) 336-7976 Cell: (704) 208-7063 Email: Amy.Johnson@MecklenburgCountyNC.gov This message may contain information that is confidential and/or protected by law. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, copying or communication of this message is strictly prohibited. If you have received this communication in error, please contact the sender immediately and delete the message. Please note that although we will take all commercially reasonable efforts to prevent viruses from being transmitted from our systems, it is the responsibility of the recipient to check for and prevent adverse action by viruses on its own systems.

From: Spears, Cornita Sent: Tuesday, February 10, 2009 2:19 PM To: Moseley, Felicia Subject: RE: Safety Sensitive Positions

Not really......with only 5 people, ours is easy!!!!

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From: Moseley, Felicia Sent: Tuesday, February 10, 2009 2:19 PM To: Spears, Cornita Subject: RE: Safety Sensitive Positions

You are the best! Thanks!

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From: Spears, Cornita Sent: Tuesday, February 10, 2009 2:19 PM To: Moseley, Felicia Subject: RE: Safety Sensitive Positions

Per your request.

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From: Moseley, Felicia Sent: Tuesday, February 10, 2009 10:09 AM To: Spears, Cornita Subject: Safety Sensitive Positions

Cornita,

Several months ago you were asked to provide a listing of department positions with the appropriate Drug/Alcohol coding, based on the provided definition of "Mecklenburg County Safety Sensitive" (MCSS).

Since the time of that request, it has been determined that "Access to Confidential Information" will not become a part of our MCSS guidelines. This decision was made in part by observing the overwhelming number of staff eligible for random drug testing (and subsequent cost association), and through additional research and discussion with the Risk Management professionals. All positions within the County are coded to reflect a Blood Borne Pathogen (BBP) status and a Drug and Alcohol (D/A) status. The BBP status and D/A status of positions are required information when submitting Position Control Forms. Our policy requires Random Drug Testing for those positions which are designated as "Federal Department of Transportation Safety Sensitive" and "Mecklenburg County Safety Sensitive". DOT Safety Sensitive positions are defined by the size of vehicle the position can operate, and the duties a person may perform in direct relation to that vehicle. Mecklenburg County Safety Sensitive (MCSS) positions are associated with public safety, juvenile protection, controlled substances, and concentrated job focus. When PeopleSoft was first implemented as myHR, most positions were coded and entered for drug testing action. With the addition of more positions and the changing of position responsibilities, this original coding has followed assigned positions over many years and throughout the organization. Many of the positions have been re-defined and some do not meet any of the guidelines to determine them DOTSS or MCSS, while others may not be randomly tested and should be. We are in desperate need for an update within our system. There has been some confusion between the Blood Borne Pathogen (BBP) coding and the Drug/Alcohol (D/A) coding that is now needed for each position:

* BBP codes identify positions which may receive threatening exposure to Tuberculosis, Hepatitis or Both of these diseases. (Currently our BBP coding process is under assessment by the Health Department.) The County provides TB testing and Hepatitis Vaccinations for those positions determined at risk.

* D/A codes identify the DOT Safety Sensitive and Meck County Safety Sensitive positions as defined at the end of this document.

We are ONLY updating the Drug/Alcohol codes at this time. The codes to identify positions are:

* MCSS;

* (DOT) FTA or FHWA, or;

* N/A

In the past, some employees agreed to volunteer for Drug/Alcohol testing in an effort to validate the objectivity of the testing process to those required to be tested. We no longer have this option, however there are a number of positions still coded "Volunteer". If these positions do not meet any of the Safety Sensitive guidelines, they should be coded "N/A". For your convenience, departmental listings of coded positions are attached. Please take the time to review the listings of the departments you represent and mark any updates/changes in the last column of the spreadsheet. If there is no change to the code listed, no comment is needed in the last column. If you have specified positions within your department in which ALL of them are to be coded the same, just return a note about this with your department listing. We will fill in the updates for you. It is our goal to have all of these changes received in HR by Friday, February 20th. Please contact me if you have questions. _____

DEPARTMENT OF TRANSPORTATION REGULATIONS (Safety Sensitive)

The Countyís drug-free workplace policy complies with Department of Transportation (DOT) Federal Highway Administration (FHWA) and Federal Transit Administration (FTA) regulations (49 CFR, Part 40 and 49 CFR, Part 655) governing the use of drugs and alcohol by employees who hold a Commercial Driverís License (CDL) and drive a Commercial Motor Vehicle (CMV). The regulations apply to every person who operates a CMV in interstate, foreign, or intrastate commerce, to all employers of such persons and to all States.

CMV is defined as a motor vehicle or a combination of motor vehicles used in commerce to transport passengers or property if the motor vehicle:

* Has a gross combination weight of 11,794 or more kilograms (26,001 or more pounds), inclusive of a towed unit with a gross vehicle weight rating of more than 4,536 kilograms (10,000 pounds); or

* Has a gross vehicle weight rating of 11,794 or more kilograms (26,001 or more pounds); or

* Is designed to transport 16 or more passengers, including the driver; or

* Is of any size and is used in the transportation of materials found to be for the purposes of the Hazardous Materials Transportation Act and which require the motor vehicle to have a placard under the Hazardous Materials Regulations.

The DOT safety-sensitive function is defined as and includes all time, from the time an employee begins to work, or is required to be in readiness to work, until the time he or she is relieved from work and all responsibility for performing work. Safety-sensitive functions shall include the following:

* All time at a County building, facility, or other property, or on any public property, waiting to be dispatched, unless the employee has been relieved from duty by the County;

* All time inspecting equipment as required by DOT regulations or otherwise inspecting, servicing, or conditioning any commercial motor vehicle at any time;

* All time spent at the driving controls of a commercial motor vehicle in operation;

* All time loading or unloading a vehicle, supervising, assisting in the loading or unloading, attending a vehicle being loaded or unloaded, remaining in readiness to operate the vehicle, or in giving or receiving receipts for shipments loaded or unloaded; and

* All time repairing, obtaining assistance, or remaining in attendance upon a disabled vehicle.

Supervisors and managers of employees in positions requiring a commercial drivers license (CDL) are required to receive sixty (60) minutes training on drug use and sixty (60) minutes training on alcohol misuse.

The Countyís drug-free workplace policy complies with DOT regulations governing safety-sensitive functions from the time an employee begins work, or is required to be in readiness to work, until the time he or she is relieved from work and all responsibility for performing work.

Positions identified as Mecklenburg County Safety Sensitive (MCSS) are generally determined by one or more of the following:

Can become an Immediate and direct threat to public health or safety

* A position that authorizes or requires the employee to carry a firearm;

* A position that requires an employee to perform procedures that are likely to place the employee and/or another person at