Budget Search
County
Auditor-Controller
Audit Services
Recommended Expenditures
By Object 2017-18 Recommended Change from 2016-17 Adopted
Salaries and Employee Benefits
 
$774,336
94%
$81,811
11.8%
Services and Supplies
 
$42,567
5%
$50,019
54.0%
Other Charges
 
$7,376
1%
$264
3.7%
Total Department
 
$824,279
100%
$32,056
4.0%
Program Description

 

Assist the management of the County by providing professional audit services such as: attestation services (financial, grant & compliance audits), internal control reviews, performance reviews (effectiveness/efficiency), fraud/loss investigations, consulting, and special projects.

Accomplishments

Transitioned Internal Audit from performing primarily financial statement audits of Special Districts to performing internal audits of departments while maintaining beneficial training opportunities for new staff.

Ensured that legally mandated audits/reviews of the County Treasury and Tax Redemption Officer were completed.

Performed investigations of departments reporting lost or stolen property to the Auditor-Controller’s Office as required by the County Fraud Policy. 

Performed departmental cash counts to increase Auditor presence and to test internal controls as theft deterrence measures.

Continued enhanced reporting to the Board of Supervisors with reports on External Monitoring of County Departments, Lost Property, and Vendors Paid Amounts Greater than $100,000.

Completed a compliance audit of an external contractor to increase contract monitoring.

Completed the following audits/consulting engagements:

oThe Sheriff’s allocation methodology for distributing dispatch center costs to other departments and agencies.

oThe Public Administrator/Guardian’s internal controls.

oConcessionaire revenue audit.

Participated in a successful recruitment for Accountant-Auditors and continued to develop engaging materials (brochures, etc.) to attract applicants.

Provided an audit plan to the Board of Supervisors as required under Internal Audit standards.

Objectives

Increase assistance to departments and collaboratively improve processes and reduce overall risk. Our currently anticipated projects include:

oReviewing processes over assets held on behalf of others.

oReview of internal controls over Information Technology processes.

oProvide internal control trainings to departments.

oFranchise fee audits

oOvertime and time code assessment

oInternal controls over medication held in County facilities

oProvide assistance to the rebalancing and resiliency project on cost-saving measures and analysis

oAs resources exist, perform audits to increase contractor monitoring

oProvide ongoing monitoring of credit cards, petty cash, and vendor payments

Continue enhanced reporting to the Board of Supervisors with reports on External Monitoring of County Departments, Lost Property, and Vendors Paid Amounts Greater than $100,000.

Perform mandatory engagements, including:

oCash and Investment Reviews

oTax Redemption Officer Audits

oCounty Fraud/Loss Activities

oSocial Security Truncation program review

Follow up audits:

oSheriff vehicle audit

oHousing and Community Development audit

 

For a printable PDF version of the Recommended Budget book please visit https://www.countyofsb.org/budgetbook