Agenda

Return

C. 61

To:	Board of Supervisors
From:	INTERNAL OPERATIONS COMMITTEE
Date:	March 2, 2021

Contra

Costa

County

Subject:

REPORT FROM THE AUDITOR-CONTROLLER’S OFFICE ON THE SCHEDULE OF FINANCIAL AUDITS FOR 2021

APPROVE	OTHER
RECOMMENDATION OF CNTY ADMINISTRATOR	RECOMMENDATION OF BOARD COMMITTEE

Action of Board On: 03/02/2021

APPROVED AS RECOMMENDED

OTHER

Clerks Notes:

VOTE OF SUPERVISORS

AYE:

John Gioia, District I Supervisor
Candace Andersen, District II Supervisor
Diane Burgis, District III Supervisor
Karen Mitchoff, District IV Supervisor
Federal D. Glover, District V Supervisor

Contact:	Julie DiMaggio Enea (925) 655-2056
cc:	Auditor CAO (Enea)

I hereby certify that this is a true and correct copy of an action taken and entered on the minutes of the Board of Supervisors on the date shown.
ATTESTED: March 2, 2021
Monica Nino, County Administrator

BY:	, Deputy

RECOMMENDATION(S):

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

FISCAL IMPACT:

This is an informational report only resulting in no fiscal impact. The financial auditing process may result in positive and negative fiscal impacts, depending on the audit findings.

BACKGROUND:

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.

BACKGROUND: (CONT'D)

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. This report and the proposed audit schedule was approved by the IOC on February 8, 2021. 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. Past findings did not reveal deliberate violation of policies and rules but rather violations resulting from lack of understanding or training.