Internal Audit Department Status Report to the Board of Supervisors
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EXHIBIT A IAD’S MONTHLY ACTIVITY REPORT FOR MARCH 2007 TO THE BOARD OF SUPERVISORS 2005 Recipient of the Institute of Internal Auditors’ Award for Recognition of Commitment to Professional Excellence, Quality & Outreach The Internal Audit Department is an independent audit function reporting directly to the Orange County Board of Supervisors. by the Director of Internal Audit Dr. Peter Hughes, MBA, CPA Certified Information Technology Professional (CITP), Certified Internal Auditor (CIA), Certified Fraud Examiner (CFE) Assistance in assembling this report provided by: Eli Littner, Deputy Director, CPA, CIA, CFE, CFS, CISA Alan Marcum, Senior Audit Manager, MBA, CPA, CIA, CFE Michael J. Goodwin, Senior Audit Manager, CPA, CIA Autumn McKinney, Senior Audit Manager, CPA, CIA, CGFM Board Date: April 24, 2007 Exhibit A, Page 1 of 7 MONTHLY SUMMARY – March 2007 Status Report to the Board of Supervisors by IAD MARCH AUDIT ACTIVITY: WE FINISHED 4 PROJECTS FOR THIS MONTH AS SUMMARIZED BELOW: We completed 1 Audit: 1. Health Care Agency - Performance Measure Validation: Based on our audit of the 2005 Results reported in HCA 2006 Business Plan, we rated 87% or thirteen (13) of HCA reported Performance Indicator Results as 5 Star, and two (2) as 4 Star. We completed 3 Follow-Up Audits: 1. John Wayne Airport Public Works Contract Administration First and Final Close-Out Follow-Up Audit of JWA public works ...
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EXHIBIT A
Board Date:
April 24, 2007
Exhibit A,
Page 1 of 7
IAD’
S
M
ONTHLY
A
CTIVITY
R
EPORT
FOR
M
ARCH
2007
TO THE
BOARD OF SUPERVISORS
2005 Recipient of the Institute of Internal Auditors’ Award for
Recognition of Commitment to Professional Excellence, Quality & Outreach
The Internal Audit Department is an independent audit function reporting directly to the Orange County Board of Supervisors.
by the Director of Internal Audit
Dr. Peter Hughes, MBA, CPA
Certified Information Technology Professional (CITP),
Certified Internal Auditor (CIA), Certified Fraud Examiner (CFE)
Assistance in assembling this report provided by:
Eli Littner, Deputy Director
, CPA, CIA, CFE, CFS, CISA
Alan Marcum, Senior Audit Manager
, MBA, CPA, CIA, CFE
Michael J. Goodwin, Senior Audit Manager
, CPA, CIA
Autumn McKinney,
Senior
Audit Manager
,
CPA, CIA, CGFM
MONTHLY SUMMARY – March
2007
Status Report to the Board of Supervisors by IAD
MARCH AUDIT ACTIVITY:
WE FINISHED 4 PROJECTS FOR THIS MONTH AS SUMMARIZED
BELOW:
We completed 1 Audit:
1.
Health Care Agency - Performance Measure Validation:
Based on our
audit of the 2005 Results reported in HCA 2006 Business Plan, we rated
87% or thirteen (13) of HCA reported Performance Indicator Results as 5
Star, and two (2) as 4 Star.
We completed 3 Follow-Up Audits:
1.
John Wayne Airport Public Works Contract Administration
First and Final Close-Out Follow-Up Audit of JWA public works
contract administration. Corrective action was taken on all
26
recommendations.
2.
Assessor Department Revolving Fund
First and Final Close-Out Follow-Up Audit of the Assessor revolving
fund. Corrective action was taken on all
3
recommendations.
3.
District Attorney Revolving Fund
First and Final Close-Out Follow-Up Audit of the District Attorney
revolving fund. Corrective action was taken on all
3
recommendations.
Board Date:
April 24, 2007
Exhibit A,
Page 2 of 7
MONTHLY SUMMARY – March 2007
Status Report to the Board of Supervisors by IAD
Board Date:
April 24, 2007
Exhibit
A, Page 3 of 7
For a copy of the complete audit report that contains the audit objective,
scope, findings, recommendations, and management’s response,
contact the Internal Audit Department’s website at http://www.ocgov.com/audit/
MATERIAL FINDING:
Department and Description
Comments
None issued during March 2007.
MONTHLY SUMMARY – March 2007
Status Report to the Board of Supervisors by IAD
Board Date:
April 24, 2007
Exhibit
A, Page 4 of 7
For a copy of the complete audit report that contains the audit objective,
scope, findings, recommendations, and management’s response,
contact the Internal Audit Department’s website at http://www.ocgov.com/audit/
NON-MATERIAL FINDINGS
Department and Description
Comments
1.
DEPT:
Health Care Agency
TITLE:
Performance Measure
Validation
Audit No.:
2658
ISSUED:
March 7, 2007
S
COPE
:
Our audit included obtaining an understanding of the methodology in place for
collecting and reporting Performance Indicator Results by interviewing key personnel,
observations, and reviewing source documentation.
The 2005 Business Plan contained a
total of 15 Performance Indicator Results; we selected all 15 for testing Health Care
Agency (HCA) supporting documentation. Our audit scope did not include an assessment
of the appropriateness of HCA Performance Indicators based on their mission, goals and
objectives.
We rated source (supporting) documentation provided as follows:
5 Star -
Adequate supporting documentation; 4 Star - Adequate documentation with
recommendations for improvement; and 3 Star - Noted opportunities for improvement.
C
ONCLUSION
:
Based on our audit of the 2005 Results reported in HCA 2006 Business
Plan, we rated 87% or thirteen (13) of HCA reported Performance Indicator Results as 5
Star, and two (2) as 4 Star.
B
ACKGROUND
:
We have initiated our PMV audits at the request of the Audit Oversight
Committee.
Our approach is to review performance measure results, assign validation
ratings, report conclusions, and make recommendations.
Our validation program is
designed to provide assurance to the Board of Supervisors, the County Executive Officer,
and the departments/agencies and other stakeholders that reported Outcome Indicators are
reliable and can be utilized in decision making covering Government resources with
confidence.
T
YPE OF
R
ECOMMENDATIONS
:
S
upporting documents are retained for all results reported in
the Business Plans.
MONTHLY SUMMARY – March 2007
Status Report to the Board of Supervisors by IAD
Board Date:
April 24, 2007
Exhibit
A, Page 5 of 7
For a copy of the complete audit report that contains the audit objective,
scope, findings, recommendations, and management’s response,
contact the Internal Audit Department’s website at http://www.ocgov.com/audit/
Department and Description
Comments
2.
DEPT:
John Wayne Airport
TITLE:
Final Close-Out Follow-
up Audit of the John Wayne
Airport Public Works Contract
Administration, (Original Audit
No. 2567, Issued June 29, 2006)
Audit No.:
2636-C
ISSUED:
March 8, 2007
S
COPE
:
1
st
Follow-Up Audit of John Wayne Airport public works contract administration
to determine the implementation status of recommendations made in our original report.
In that report, there were
26
recommendations to enhance controls and processes over
public works contract administration.
C
ONCLUSION
:
We are pleased to report that satisfactory corrective action has taken place
on all
26
recommendations.
As such, this report represents the final close-out of the
original audit.
B
ACKGROUND
:
Our original audit examined two types of public works contracts:
Public
Works contracts exceeding $75,000, and Delivery Order contracts.
As of July 2005, there
were
ten active public works contracts over $75,000
with contracts ranging individually
from
$558,000 to $5,997,500
.
T
YPE OF
R
ECOMMENDATIONS
:
Updating written policies and procedures; establishing
criteria for evaluating contractor bids; reconciling project financial reports; performing
field inspections and supervisory reviews of inspection reports; documenting deviations to
project plans and specifications; reviewing change orders; ensuring accuracy of contractor
pay requests, and finalizing procedures for Delivery Order contract administration.
MONTHLY SUMMARY – March 2007
Status Report to the Board of Supervisors by IAD
Board Date:
April 24, 2007
Exhibit
A, Page 6 of 7
For a copy of the complete audit report that contains the audit objective,
scope, findings, recommendations, and management’s response,
contact the Internal Audit Department’s website at http://www.ocgov.com/audit/
Department and Description
Comments
3.
DEPT:
Assessor
TITLE:
First and Final Close-Out
Follow-Up Audit of the Assessor
Department Revolving Fund,
(Original Audit No. 2596, Issued
August 21, 2006)
Audit No.:
2636-F
ISSUED:
March 15, 2007
S
COPE
:
1
st
Follow-Up Audit of Assessor Department revolving fund to determine the
implementation status of recommendations made in our original report.
In that report,
there were
3
recommendations to enhance revolving fund controls and processes.
C
ONCLUSION
: We are pleased to report that satisfactory corrective action has taken place
on all
3
recommendations.
As such, this report represents the final close-out of the
original audit.
B
ACKGROUND
:
The Assessor Department maintains one revolving fund of
$80,000
for
general operations and has allocated $60,000 for travel cash advances and $20,000 for
petty cash expenditures.
During the period under review, there were approximately
$64,000 in travel cash advances and $29,000 in petty cash expenditures.
T
YPE OF
R
ECOMMENDATIONS
:
Perform travel cash advance
fund reconciliations on a
monthly basis;
submit travel cash advance claims timely per CAM procedures; ensure that
travel cash advance supporting documentation is marked as “paid.”
MONTHLY SUMMARY – March 2007
Status Report to the Board of Supervisors by IAD
Board Date:
April 24, 2007
Exhibit
A, Page 7 of 7
For a copy of the complete audit report that contains the audit objective,
scope, findings, recommendations, and management’s response,
contact the Internal Audit Department’s website at http://www.ocgov.com/audit/
4.
DEPT: District Attorney
TITLE:
Final Close-Out Follow-
Up Audit of the District Attorney
Revolving Fund, (Original Audit
No. 2597, Issued August 9, 2006)
Audit No.:
2636-E
ISSUED:
March 19, 2007
S
COPE
:
1
st
Follow-Up Audit of the District Attorney revolving fund to determine the
implementation status of recommendations made in our original report.
In that report,
there were
3
recommendations to enhance revolving fund controls and processes.
C
ONCLUSION
: We are pleased to report that satisfactory corrective action has taken place
on all
3
recommendations.
As such, this report represents the final close-out of the
original audit.
B
ACKGROUND
:
The District Attorney maintains one revolving fund of
$70,000
for general
operations and has allocated $30,000 for travel cash advances and $40,000 for petty cash
expenditures.
During the period under review, there were approximately
$116,000 in
travel cash advances and $128,000 in petty cash expenditures.
T
YPE OF
R
ECOMMENDATIONS
:
Segregate duties of petty cash request approval and check
signing; submit travel cash advance claims timely per CAM procedures; ensure long-
outstanding items on bank and fund reconciliations are resolved timely.
