|
Agenda Item
ASR
Control 19-001244 |
||
|
MEETING DATE: |
12/17/19 |
|
|
legal entity taking action: |
Board of Supervisors |
|
|
board of supervisors
district(s): |
All Districts |
|
|
SUBMITTING
Agency/Department: |
Internal Audit
(Approved) |
|
|
Department contact
person(s): |
Scott Suzuki (714) 834-5509 |
|
|
|
Michael Dean (714) 834-4101 |
|
Subject: Internal Audit Department
Status Report for the Quarter Ended September 30, 2019
|
ceo CONCUR |
|
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
|
||||||||||
|
Prior Board Action: N/A
|
||||||||||
RECOMMENDED ACTION(S):
Receive and file Internal Audit Department's Executive Summary of Internal Audit Reports for the Quarter Ended September 30, 2019.
SUMMARY:
The Executive Summary of Internal Audit Reports is provided to inform the Board of Supervisors of the ongoing progress of internal audit coverage.
BACKGROUND INFORMATION:
Board Resolution 18-068 established the Internal Audit Department (IAD) reporting directly to the Board of Supervisors (Board), effective July 1, 2018 (Attachment B).
IAD supports and assists the Board and County management in the realization of their business goals and objectives. IAD’s contribution to this effort is testing and reporting on the effectiveness of County internal control systems and efficiency of business processes.
IAD issues written reports following the conclusion of each internal audit engagement and the results are summarized quarterly for the Board and are presented in the Executive Summary of Internal Audit Reports (Attachment A). The report for this quarter covers 5 audit reports issued from July 1, 2019, to September 30, 2019 (Attachments C through G).
FINANCIAL IMPACT:
N/A
STAFFING IMPACT:
N/A
ATTACHMENT(S):
Attachment A - Executive Summary of Internal Audit Reports
for the Quarter Ended September 30, 2019
Attachment B - Board of Supervisors' Resolution No. 18-068
Attachment C - Internal Control Audit: OC Community Resources/OC Animal Care
Cash Receipts; Audit No. 1815 dated September 30, 2019
Attachment D - Internal Control Audit: OC Public Works’ Facilities Operations
& Custodial Billing; Audit No. 1734 dated September 19, 2019
Attachment E - Internal Control Audit: OC Waste & Recycling Fee-Generated
Revenue; Audit No. 1821 dated September 23, 2019
Attachment F - First Follow-Up Internal Control Audit: Countywide Audit of
County Business Travel and Meeting Policy - Social Services Agency; Audit No.
1839-G dated September 11, 2019
Attachment G - Second & Final Follow-Up Internal Control Audit: Electronic
Funds Transfer Process - Treasurer-Tax Collector; Audit No. 1839-M dated August
26, 2019