Alexander Human Development Center: Clients’ Trust Fund Calendar Year 2007

February 2008 The report details the auditors' observations about the discrepancies in client trust accounts at Alexander Human Development Center run by the Arkansas Department of Human Services (DHS). The audit reviewed the accounts for 2007. Problems included the following: Lack of a written procedures manual for handling the clients' Personal Money Fund Accounts were not reconciled Client ledgers were not set up Checks were made out to employees in violation of DHS rules Deposit slips were not retained Excess cash withdrawn and redeposited by clients went to a petty cash account, not the client account Interest was allocated improperly . . .