Internal Audit Program Mission
To strengthen County operations and minimize risk and fraud through systematic evaluation of operations and internal controls.
- To assist senior management and departments to effectively and efficiently implement County programs in compliance with financial, accounting and other County policies by conducting objective internal audits and reviews.
- To test internal controls to provide reasonable assurance that resources are safeguarded against waste and abuse.
- In conjunction with the County Manager’s Office and other departments, implement the Financial Fraud, Waste and Abuse Hotline
Organization
Internal resources and external consulting services will together implement the annual Work Plan and any unexpected needs. In the Fiscal Year (FY) 2015 Adopted Budget, the County Board approved funding for one internal audit position, bringing the total number of internal resources to support this function to 1.5 FTEs. Presently, RSM, LLC. — a major provider of assurance, accounting and consulting services to governments and corporations — is working with the County to complete the Work Plan.
Work Plan and Completed Reports
FY 2015
- Purchase Card Review of the Department of Environmental Services – Facilities Management and Equipment Bureaus
- Complete – April 2015
- Contract Compliance – Contract 596-14
- Complete – May 2015
- Cash Collection and Handling – Department of Libraries – Central Library
- Complete – June 2015
- Cash Collection and Handling – Department of Parks and Recreation – 3700 Four Mile Run Drive
- Complete – June 2015
FY 2016
- Department of Real Estate Assessments Administrative Appeals Process Review
- Complete – December 2015
- Purchase Card Review – Office of Emergency Management
- Complete – March 2016
- Purchase Card Review – Department of Police
- Complete – March 2016
- Purchase Card Review – Department of Community Planning, Housing and Development
- Complete – March 2016
- Purchase Card Review – Department of Parks and Recreation
- Complete – March 2016
- Purchase Card Review – Department of Human Resources
- Complete – March 2016
- Risk Assessment and Work Plan
FY 2017
- Funds Handling – Department of Human Services: Child and Family Services and Financial Management Bureau
- Grant Compliance – Department of Human Services: catalog of Federal Domestic Assistance #93.659 – Adoption Assistance
- Contract Compliance – Department of Environmental Services – Contract 16-234-ITB
- Purchase Card – Department of Libraries
- Purchase Card – Water Pollution Control Plant
- Payroll and Timekeeping – In Process
- Funds Handling – In Process
- Contract Compliance – In Process