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Agenda Item
ASR
Control 14-000026 |
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MEETING DATE: |
01/28/14 |
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legal entity taking action: |
Board of Supervisors |
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board of supervisors
district(s): |
All Districts |
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SUBMITTING
Agency/Department: |
Internal Audit
(Approved) |
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Department contact
person(s): |
Dr. Peter Hughes (714) 834-5475 |
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Subject: Internal Audit Monthly
Status Report - December 2013
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ceo Concur |
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Clerk of the Board |
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Concur |
N/A |
Consent Calendar |
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3 Votes Board Majority |
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Budgeted: N/A |
Current Year Cost:
N/A |
Annual Cost:
N/A |
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Staffing Impact: No |
# of Positions:
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Sole Source:
N/A |
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Current Fiscal Year Revenue: N/A
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Prior Board Action: N/A
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RECOMMENDED ACTION(S):
Receive and file Monthly Internal Audit Activity Status Report for December 2013.
SUMMARY:
The Internal Audit Department is pleased to present a monthly summary of internal audit activity for the prior month's activity. Seven items are presented for the month of December 2013. This information is provided to inform the Board of Supervisors of the on-going progress of internal audit coverage countywide.
The monthly summary is designed to highlight the purpose and conclusion of the audits. We also include monthly and year-to-date totals of audit findings by risk category. A brief discussion of the background of the audited area is also provided. For more information, the reader is referred to the full audit reports attached as exhibits.
BACKGROUND INFORMATION:
The Internal Audit Department (IAD) reports directly to the Board of Supervisors. In addition to these monthly status reports to the Board, the IAD also reports quarterly in an open public meeting to an advisory Audit Oversight Committee (AOC) established by the Board of Supervisors. The 2013 AOC members are comprised of Chairman of the Board Shawn Nelson, Vice Chair of the Board Pat Bates, Auditor-Controller Jan Grimes, County Executive Officer Michael Giancola, Treasurer-Tax Collector Shari Freidenrich, Performance Audit Director Philip Cheng and 4 public members: Dr. David Carlson, Sarah "Sally" J. Anderson, Bruce Hughes and Mark Wille.
FINANCIAL IMPACT:
N/A
STAFFING IMPACT:
N/A
EXHIBIT(S):
Exhibit A - Monthly Status Report on Internal Audit
Activity for December 2013
Exhibit B - Audit No. 1310, Financial Statement Audit of the OC District
Attorney's Workers' Compensation Insurance Fraud Program, 12/26/13
Exhibit C - Audit No. 1311, Financial Statement Audit of the OC District
Attorney's Disability and Healthcare Insurance Fraud Program, 12/17/13
Exhibit D - Audit No. 1312, Financial
Statement Audit of the OC District Attorney's Automobile Insurance Fraud
Program, 12/10/13
Exhibit E - Audit No. 1313, Financial Statement Audit of the OC District
Attorney's Organized Automobile Fraud Activity Interdiction Program, 12/26/13
Exhibit F - Audit No. 1327, Audit of Health Care Agency Environmental Health
Division FY 13-14 Fee Study, 12/16/13
Exhibit G - Audit No. 1349-F, CAAT December 2013, 12/16/13
Exhibit H - Audit No. 1125-F1, Final Close-Out First Follow-Up Internal Control
Audit of John Wayne Airport Change Order Process for the Airport Improvement
Program, 12/9/13