Agenda

Return

C. 58

To:	Board of Supervisors
From:	INTERNAL OPERATIONS COMMITTEE
Date:	March 22, 2022

Contra

Costa

County

Subject:

REPORT FROM THE AUDITOR-CONTROLLER’S OFFICE ON THE SCHEDULE OF FINANCIAL AUDITS FOR 2022

APPROVE	OTHER
RECOMMENDATION OF CNTY ADMINISTRATOR	RECOMMENDATION OF BOARD COMMITTEE

Action of Board On: 03/22/2022

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:	Joanne Bohren 925-335-8610
cc:	Auditor (Bewley) 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 22, 2022
Monica Nino, County Administrator

BY:	, Deputy

RECOMMENDATION(S):

ACCEPT report on the Auditor-Controller's audit activities for 2021 and APPROVE the proposed schedule of financial audits for 2022.

FISCAL IMPACT:

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.

BACKGROUND:

The Internal Operations Committee (IOC) 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.

Attached is a report from the Auditor-Controller reviewing the department’s audit activities for 2021 and transmitting the proposed schedule of financial audits for 2022, which are already in progress.

The IOC, at its regular meeting on March 14, received the attached report presented by Supervising Accountant-Auditor Sandra Bewley. As in past years, the Auditor's Office continues to find 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 are also repeat findings. Such issues are addressed through training and consultation with County department staff, and periodic follow-up to verify that findings have been corrected.

The IOC accepted the Auditor's report and proposes no changes to the proposed 2022 financial audit schedule.