|
Agenda Item
ASR
Control 23-000985 |
||
|
MEETING
DATE: |
12/19/23 |
|
|
legal entity taking action: |
Board
of Supervisors |
|
|
board of supervisors district(s): |
All
Districts |
|
|
SUBMITTING Agency/Department: |
Internal
Audit (Approved) |
|
|
Department contact person(s): |
Aggie
Alonso (714) 834-5442 |
|
|
|
Michael
Dean (714) 834-4101 |
|
Subject: Internal Audit Quarterly and Annual
Reporting
|
ceo CONCUR |
County Counsel Review |
Clerk of the Board |
||||||||
|
Concur |
No
Legal Objection |
Discussion |
||||||||
|
|
|
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: 9/26/2023 #15, 12/20/2022 #12,
9/27/2022 #19 |
||||||||||
RECOMMENDED
ACTION(S):
|
1. |
Receive
and file Internal Audit Department's Executive Summary of Internal Audit
Reports for the Quarter Ended September 30, 2023. |
SUMMARY:
Receiving and filing 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:
On September 26, 2023, the
Executive Summary of Internal Audit Reports from April to June 2023, Annual
Report on Independence, and Key Performance Indicator results for FY 2022-23
was received and filed by the Board of Supervisors (Board).
On December 20, 2022, the Executive
Summary of Internal Audit Reports from July to September 2022 was received and
filed by the Board of Supervisors (Board).
On September 27, 2022, the
Executive Summary of Internal Audit Reports from April to June 2022, Annual
Report on Independence, and Key Performance Indicators results for FY 2021-22
was received and filed by the Board of Supervisors (Board).
The Internal Audit Department (IAD)
supports and assists the Board and County management in the realization of
their business goals and objectives. IADs 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
four audit reports issued from July 1, 2023, to September 30, 2023 (Attachments
B through E).
FINANCIAL
IMPACT:
N/A
STAFFING
IMPACT:
N/A
ATTACHMENT(S):
Attachment
A - Executive Summary of Internal Audit Reports for Quarter Ended September 30,
2023
Attachment B Information Technology Audit: Clerk-Recorder Selected
Cybersecurity Controls; Audit No. 2151 dated September 28, 2023
Attachment C Internal Control Audit: County Executive Office Special Revenue
Fund 13Y; Audit No. 2018 dated September 21, 2023
Attachment D Internal Control Audit: OC Community Resources/OC Public
Libraries Special Revenue Fund 120; Audit No. 2216 dated September 6, 2023
Attachment E - First Follow-Up Contract Compliance Audit: OC Community
Resources/OC Parks Ocean Institute; Audit No. 2289-A (Reference 2171-F1)
dated August 31, 2023