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INTERNAL OPERATIONS COMMITTEE

Meeting Date:	02/03/2014
Submitted For:	Robert Campbell, Auditor-Controller
Department:	Auditor-Controller
Referral No.:	IOC 14/2
Referral Name:	Review of the Annual Audit Schedule
Presenter:	Elizabeth Verigin, Asst Auditor-Controller	Contact:	Joanne Bohren 925-646-2233

Information

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 Comprehensive Annual Financial Report, the IOC, some years ago, rescheduled consideration of the Auditor’s report to February of each year.

Referral Update:

Attached is a report from the Auditor-Controller reviewing the department’s audit activities for 2013 and transmitting the proposed schedule of financial audits for 2014, which are already in progress.

Assistant Auditor-Controller Elizabeth Verigin and Chief of Internal Audits Joanne Bohren will present the report.

Recommendation(s)/Next Step(s):

ACCEPT report on the Auditor-Controller's audit activities for 2013 and APPROVE the proposed schedule of financial audits for 2014.

Fiscal Impact (if any):

There is no fiscal impact related to providing input into the annual audit schedule. The financial auditing process may result in positive and negative fiscal impacts, depending on the audit findings.

Attachments
Mem_Auditor trans 2014 audit plan
Attachment 1 - Proposed Audit Listing
Attachment 2 - Completed Audit Listing
Attachment 3 - Audits in Progress Listing
Attachment 4 - Postponed Audits Listing