To: Board of Supervisors
From: Internal Operations Committee
Report Title: REPORT ON 2024 INTERNAL AUDIT ACTIVITIES AND 2025 AUDIT PLAN
?Recommendation of the County Administrator ? Recommendation of Board Committee
RECOMMENDATIONS:
1. ACCEPT report on the Auditor-Controller's audit activities for 2024 and APPROVE the proposed schedule of financial audits for 2025.
2. REFER to the Internal Operations Committee a review of the County's policy on gift cards and other program incentives.
FISCAL IMPACT:
There is no fiscal impact related to approving the annual audit schedule. The financial auditing process may result in positive and negative fiscal impacts, depending on the audit findings.
BACKGROUND:
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 Comprehensive Annual Financial Report, the IOC, some years ago, 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.
Internal Audit Division Manager Sandra Bewley presented the 2025 report to the Internal Operations Committee at its regular meeting on March 24,...
Click here for full text