Our audit period was from June 1, 2011 to May 31, 2012. Mosaic generally had adequate safeguards over the receipt and disbursement of Social Security benefits, used and accounted for Social Security benefits in accordance with SSA policies and procedures, and adequately protected PII. Also, Mosaic’s national headquarters had adequate oversight of the representative payee program at its other sites in the Kansas City Region as well as the two collective bank accounts in which funds were deposited for beneficiaries at those sites.
However, Mosaic could improve its safeguards over the disbursement of Social Security benefits by maintaining adequate documentation for all beneficiaries’ expenditures. This includes documentation for cash given to beneficiaries whom SSA had determined were incapable of managing or directing the management of their benefits.