Bryan Connell, Director (573) 751-8041
Office of Audit Services (OAS) is one of the units within the Office of the Director. We are based in Jefferson City and serve as the internal audit function for Department of Mental Health (DMH). The vast majority of our audits deal primarily with contract compliance.
We provide assistance to the two DMH service divisions: Division of Developmental Disabilities and Division of Behavioral Health, and to other support sections, by conducting audits and consultations on DMH-operated facilities and private contract agencies. Additionally, we serve as the liaison between DMH and the State Auditor's Office, and review independent audits of those few providers required to file independent audits with DMH.
Once a DMH-operated facility or private contract agency has been selected for review, we will contact the entity (referred to as the auditee) to explain what our review will entail, and to set up a mutually agreeable date to start the review. Upon arrival, we will meet with appropriate auditee staff to discuss the review, determine which staff to contact for documentation requests or questions, and answer questions the auditee may have.
In conducting our review, we may initially select only a sample of transactions for a particular period. However, it may be necessary to expand our review depending on the results of that initial review. Once we believe our on-site work has been completed, we will meet with appropriate auditee staff to discuss in general terms the results of our review to date. After this meeting, we will return to Jefferson City to complete any remaining audit work. It is possible that we may need to return to the auditee site if additional information or records are needed.
Once audit work has been completed, we will prepare a draft report of audit findings which include recommendations designed to reduce the potential for discrepancies in the future. This document is forwarded to appropriate DMH management, who can either choose to meet with us to discuss the report or approve the report for distribution. When approval for distribution of the draft report has been granted, a copy of the draft report will be forwarded to the auditee.
Upon receipt of the draft report, the auditee may either respond in writing to the individual findings and recommendations, or schedule an exit conference with us to discuss the findings and recommendations. After the auditee has responded in writing to the draft report, the auditee's responses will be incorporated into the final audit report, which is then distributed to the aforementioned parties and the State Auditor's Office.
State Auditor's Office Liaison
By statute, the State Auditor's Office (SAO) is empowered to conduct audits of all State agencies, including DMH. To help achieve effective and efficient communication between the SAO and DMH, the OAS Director has been designated as the official liaison between the two agencies. The OAS Director serves as the central contact point for all questions, notifications, and requests for information from the SAO, and is involved in preparing or reviewing correspondence or other communications with the SAO. The OAS Director also reviews all SAO draft reports on audits of DMH facilities, and provides advice concerning a facility's response to any findings contained in the draft report. Completed audits of the Department by the SAO can be found at auditor.mo.gov. Follow the links first to "Audit Reports" and then to "Department of Mental Health".