The Office of Auditing (OOA) is the Department of Human Services’ (DHS) professional internal auditing organization. This office helps ensure fiscal and program accountability of Department-funded and/or contracted agencies and licensed programs.
OOA provides timely, professional auditing and consulting/advisory services to management of the Department of Human Services (DHS) and to the respective agencies that provides services to the residents of the State of New Jersey. Key responsibilities of the office include:
- Administers and coordinates the annual DHS self-assessment of internal controls required by Office of Management and Budget Circular 03-08-OMB. This self-assessment highlights major internal control weaknesses found and corrective actions taken or planned by the reporting Division(s).
- Compiles and administers the annual audit plan for approval by the DHS audit committee in accordance with Administrative Order 6:07. The audit plan represents the work plan for the office and is the result of input by all the Divisions/Offices within DHS and their audit priorities for the upcoming year.
- Through the Director’s office staff, its regional field staff and contracted audit resources carries out the annual audit plan. These include formal financial audits, attestation engagements and consulting/advisory services that support the operations of the Department. Auditees include third party agencies that contract with DHS, County Welfare Agencies and DHS Divisional and Institutional operations.
- In accordance with Administrative Order 6:03 (Audits and Evaluations Performed by External Agencies) acts as the audit liaison/gatekeeper when audits of DHS operations are conducted by agencies external to the Department (e.g., State Auditor, State Comptroller, Federal Agencies).
- Administers the Department Audit Policy (P7.06) for audits required by Federal (OMB Circular A-133) and New Jersey (OMB Circular 15-08) law of Federal/State funds received by third party agencies that contract with DHS. These audits, which cover in excess of $2 billion annually, are conducted by the agency’s independent certified public accountant. The audit reports are subjected to a detailed desk review by OOA staff for compliance with applicable audit requirements and a separate financial evaluation of the agency’s ability to continue doing business with DHS.
Key Auditing Staff
Allan Brophy
Director
Allan.Brophy@dhs.nj.gov
Main Phone: (609) 246-3644
OOA Director's Office
Capital Place One
222 S. Warren Street, 4th Floor
PO Box 700
Trenton, NJ 08625
Eloy Fernandez
Audit Manager
Eloy.Fernandez@dhs.nj.gov
Main Phone: (908) 253-3520
Fax: (908) 253-3535
Office of Auditing - Northern Region
75 Veterans Memorial Drive East
Somerville, NJ 08876
James Gardner
Interim Audit Manager
James.Gardner@dhs.nj.gov
Main Phone: (856) 285-2366
Fax: (856) 690-1307
Office of Auditing – Southern Region
Vineland Developmental Center
Giles Cottage, 2nd Floor
1676 E. Landis Avenue
PO Box 1513
Vineland, NJ 08362-1513
