This report consists of an executive summary, operational findings and recommendations, and program overview. The objectives of the audit were to examine the processes surrounding the implementation of the CCO and to identify breakdowns that occurred. We also assessed the effectiveness of the CCO, the integrity of the Automated Collection and Tracking System, and the effectiveness of the client services call center. Lastly, we examined compliance with standard information technology practices, as well as standard accounting practices, examining the feasibility of using electronic benefits transfer and/or electronic funds transfer for the collection and disbursement of child support payments.

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