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
- Contract Compliance – Contract 596-14
- Cash Collection and Handling – Department of Libraries – Central Library
- Cash Collection and Handling – Department of Parks and Recreation – 3700 Four Mile Run Drive
FY 2016
- Department of Real Estate Assessments Administrative Appeals Process Review
- Purchase Card Review – Office of Emergency Management
- Purchase Card Review – Department of Police
- Purchase Card Review – Department of Community Planning, Housing and Development
- Purchase Card Review – Department of Parks and Recreation
- Purchase Card Review – Department of Human Resources
- 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 – Department of Environmental Services – Water Pollution Control Plant
- Purchase Card – Department of Environmental Services: Transportation Division
- Contract Compliance – Department of Technology Services – Contract 582-14
- Purchase Card – Juvenile and Domestic Relations Court
- Funds Handling – Arlington Economic Development: Cultural Affairs Division
- Grant Compliance – Police Department – Seized Assets – Catalog of Federal Domestic Assistance #16.922 – Equitable Sharing Program
- Affordable Housing Investment Fund (AHIF) Multifamily Housing Loan Portfolio
- Inventory of Assets valued at Less than $5,000 – Department of Parks and Recreation
- Inventory of Assets valued at Less than $5,000 – Dept. of Environmental Services – Water, Sewer, Streets and Water Pollution Control Bureaus
- Payroll and Timekeeping – Human Resources, Department, Fire Department, Police Department, Department of Environmental Services (Water, Sewer Streets), Department of Parks and Recreation (Sports and Recreation Division), and Public Safety Communications and Emergency Management
FY 2018
- Internal Audit Work Plan for FY18
- Contract Compliance – Department of Environmental Services – Equipment Bureau – Contract 580-13
- Contract Compliance – Department of Environmental Services – Water, Sewer and Streets – Contract 17-108-ITB
- Timekeeping – Department of Environmental Services – Facilities Maintenance Bureau
- Digital Production and Mail Center – Department of Environmental Services
- Sole Source Purchases
- Wireless Billing – In Process
- Fuel Card Program
- Contract Compliance – In process
FY 2019
- Internal Audit Work Plan for First Half of FY19
- Internal Audit Work Plan for Second Half of FY19
- Timekeeping Audit – Department of Human Services
- Contract Compliance Audit – in process
- Inventory Audit – in process
- Employee Expense Reimbursement Audit