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INTERNAL OPERATIONS COMMITTEE

Meeting Date:	02/13/2017
Subject: REPORT FROM THE AUDITOR-CONTROLLER’S OFFICE ON THE SCHEDULE OF FINANCIAL AUDITS FOR 2017
Submitted For:	Robert Campbell, Auditor-Controller
Department:	Auditor-Controller
Referral No.:	IOC 17/2
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 2016 and transmitting the proposed schedule of financial audits for 2017, 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 2016 and APPROVE the proposed schedule of financial audits for 2017.

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
Report from Auditor-Controller on 2017 Internal Audit Work Plan
Proposed 2017 Schedule of Internal Audits
Status of 2016 Internal Audits