HomeMy WebLinkAboutMINUTES - 03312009 - C.72 (2)RECOMMENDATION(S):
1. ACCEPT report from the Auditor-Controller on the financial audit activities in 2008 and the proposed schedule of
financial audits for 2009.
2. NOTE that the internal audit staff also spends approximately 25% of its time helping to prepare the County’s
annual Comprehensive Financial Report (CAFR).
3. ACKNOWLEDGE that the filling of vacant auditor positions over the last two years and the appointment of new
Chief Auditor has enabled the Auditor to propose a 2009 schedule of audits is more robust than the 2008 schedule.
FISCAL IMPACT:
The cost of performing the scheduled audits is budgeted. The internal audit program helps the County to reduce risk
of loss and helps to safeguard County funds and assets.
APPROVE OTHER
RECOMMENDATION OF CNTY ADMINISTRATOR RECOMMENDATION OF BOARD
COMMITTEE
Action of Board On: 03/31/2009 APPROVED AS RECOMMENDED OTHER
Clerks Notes:
VOTE OF SUPERVISORS
AYES 5 NOES ____
ABSENT ____ ABSTAIN ____
RECUSE ____
Contact: Julie Enea (925) 335-1077
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 31, 2009
David J. Twa, County Administrator and Clerk of the Board of Supervisors
By: Katherine Sinclair, Deputy
cc: Auditor-Controller, Chief Auditor, Internal Operations Committee Staff
C.72
To:Board of Supervisors
From:INTERNAL OPERATIONS COMMITTEE
Date:March 31, 2009
Contra
Costa
County
Subject:2009 FINANCIAL AUDITS PLAN
BACKGROUND:
On June 27, 2000, the Board of Supervisors reviewed the County's audit program and directed that each December,
the County Administrator and Auditor-Controller report to the Internal Operations Committee on the proposed
schedule of internal financial and management audits for the following year, including those studies requested by the
Board of Supervisors.
Attached is the 2008 performance report and the 2009 internal audit plan proposed by Auditor-Controller. Our
Committee is very appreciative of the efforts of the Internal Audit Division in completing much of the 2008 audit
plan with several newly hired staff.
In recognition of the increased capabilities of a now fully staffed internal audit unit, the Auditor has proposed for
2009 a more robust audit schedule than in recent years. The Auditor sets priorities for the audit program by
consulting State statutes and County policies, and by conducting risk assessments that consider the amounts and
frequency of cash handling. In recognition that many of department audit findings can be remedied through training,
the Auditor’s Office continues to develop training programs to address common fiscal procedures and control issues.
Audit staff also follow up with departments on audit findings to verify that remedies are being implemented.
Our committee recommends acceptance of the Auditor’s report for 2008 and approval of the audit plan for 2009. For
future reports, we have asked the Auditor to add a new column that displays the actual number of hours required to
perform the audits, in addition to the estimated hours.