INTERNAL OPERATIONS COMMITTEE
Meeting Date: March 23, 2026
Subject: Report on the Auditor-Controller's audit activities for 2025 and proposed schedule of financial audits for 2026
Submitted For: Joanne M. Bohren, CPA, Auditor-Controller
Department: Auditor-Controller
Referral No: 26/1
Referral Name: County Financial Audit Program
Presenter: Sandra Bewley
Contact: Sandra.Bewley@ac.cccounty.us
Referral History:
The Internal Operations Committee was asked by the Board in 2000 to review the process for establishing the annual schedule of audits, and to establish a mechanism for the Board to have input in the development of the annual audit schedule and request studies of departments, programs or procedures. The IOC recommended a process that was adopted by the Board on June 27, 2000, which called for the IOC to review the schedule of audits proposed by the Auditor-Controller and the County Administrator each December. However, due to the preeminent need during December for the Auditor to complete the Annual Comprehensive Financial Report, the IOC, rescheduled consideration of the Auditor's report to February of each year.
In past years, the Auditor's Office sometimes found a lack of adherence to several of the County's administrative requirements for cash collection; discharge of delinquent accounts; inventories of materials, supplies and capital assets; and petty cash. Noncompliance with procurement card policies, contracting policies and procedures, and MAC fiscal procedures have also been among past findings.
Referral Update:
The attached "Schedule of Internal Audit Examinations" provides the proposed examination schedule for 2026, and the "Schedule of Internal Audit Examinations for 2025" summarizes the status of the 2025 examinations.
The Internal Audit Division completed twenty-five (25) of the twenty-seven (27) examinations on the Schedule of Internal Audit Examinations for 2025, attached. Of the remaining two (2) examinations scheduled, fieldwork is in...
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