Agenda Item   

AGENDA STAFF REPORT

 

                                                                                                                        ASR Control  19-000901

 

MEETING DATE:

09/24/19

legal entity taking action:

Board of Supervisors

board of supervisors district(s):

All Districts

SUBMITTING Agency/Department:

Auditor-Controller   (Approved)

Department contact person(s):

Salvador Lopez (714) 834-2470 

 

 

JC Squires (714) 834-5521

 

 

Subject:  Annual Report of Revolving Funds for Fiscal Year 2018-19

 

      ceo CONCUR

County Counsel Review

Clerk of the Board

Concur

No Legal Objection

Consent Calendar

 

 

3 Votes Board Majority

 

 

 

    Budgeted: N/A

Current Year Cost: N/A

Annual Cost: N/A

 

 

 

    Staffing Impact:

No

# of Positions:

Sole Source: N/A

    Current Fiscal Year Revenue: N/A

  Funding Source: N/A

County Audit in last 3 years: 2019, 2018, 2017

 

 

    Prior Board Action: 09/25/2018 #6

 

RECOMMENDED ACTION(S):

 

Receive and file the Auditor-Controller Annual Report of Revolving Funds for FY 2018-19.

 

 

 

 

SUMMARY:

 

In accordance with Government Code Section 29321.1, the Auditor-Controller is filing the Annual Report of Revolving Funds for the Fiscal Year 2018-19.

 

 

 

BACKGROUND INFORMATION:

 

Government Code Section 29321.1 requires the Auditor-Controller to file an annual report with the County Board of Supervisors (Board) listing revolving funds in existence during the fiscal year, the amount of each fund and the responsible County Officer. Revolving funds are established under Government Code Section 29320 through 29334 for the purpose of making change, purchasing supplies and services, or making cash advances for travel. Some special revolving funds are established for specific purposes, which are noted in Attachment A.

 

The Internal Audit Department performs audits of the Revolving Funds on a rotational basis and in FY 2018-19 they conducted the audits discussed below. Further information about the audits can be obtained from the applicable departments. 

Revolving Fund Audits:  On September 7, 2018, the Internal Audit Department completed a Follow-Up Audit (Audit No. 1735-K) of the Social Services Agency (SSA) to review the actions taken to implement the recommendations from the initial audit (Audit No.1633, dated May 30, 2017). The audit found that SSA implemented six recommendations and one recommendation was in process of implementation. On May 23, 2019, a Second Follow-Up audit (Audit No. 1839-N) was completed to review actions taken by SSA as of March 31, 2019, to implement the one remaining recommendation from the First Follow-Up Audit. The audit found that SSA implemented all recommendations.

 

Prior Board Action:

On September 25, 2018, the Board received and filed the Auditor-Controller Annual Report of Revolving Funds for Fiscal Year 2017-18.

 

 

FINANCIAL IMPACT:

 

N/A

 

STAFFING IMPACT:

 

N/A

 

REVIEWING AGENCIES:

 

Internal Audit

 

ATTACHMENT(S):

 

Attachment A - Annual Report of Revolving Funds for FY 2018-19
Attachment B - California Government Code Sections 29320-29334 and 29460-29464
Attachment C - Board of Supervisors Resolution 09-050