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INTERNAL OPERATIONS COMMITTEE

Meeting Date:	02/08/2021
Subject: REPORT FROM THE AUDITOR-CONTROLLER’S OFFICE ON THE SCHEDULE OF FINANCIAL AUDITS FOR 2021
Submitted For:	Robert Campbell, Auditor-Controller
Department:	Auditor-Controller
Referral No.:	IOC 21/2
Referral Name:	Review of the Annual Audit Schedule
Presenter:	Sandra Bewley, Supv Auditor/Acctnt	Contact:	Joanne Bohren 925-335-8610

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 2020 and transmitting the proposed schedule of financial audits for 2021, which are already in progress.

In past years, the Auditor's Office sometimes found a lack of adherence to several of the County's administrative requirements for cash collection; discharge of delinquent accounts; inventories of materials, supplies and capital assets; and petty cash. Noncompliance with procurement card policies, contracting policies and procedures, and MAC fiscal procedures have also been among past findings.

Supervising Accountant-Auditor Sandra Bewley will present the 2021 report.

Recommendation(s)/Next Step(s):

ACCEPT report on the Auditor-Controller's audit activities for 2020 and APPROVE the proposed schedule of financial audits for 2021.

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
2020/21 Schedule of Financial Audits