HomeMy WebLinkAboutMINUTES - 12102002 - C52 `i'tJ: BOARD OF SUPERVISORS
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DATE: DECEMBER 10, 2002
SUBJECT: 2003 FINANCIAL AUDIT PLAN
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATIONS:
1. ACCEPT report from the Auditor-Controller on the proposed schedule of financial audits
for 2003.
2. DIRECT the County Administrator to work with the Auditor-Controller to develop a
procedure to advise the Board of Supervisors through the Internal Operations Committee
of deviations from the approved schedule of financial audits.
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 2003 internal audit plans proposed by Auditor-Controller. In addition, Macias,
Gini & Company will conduct the annual external and single audits. The IOC reviewed and
approved the proposed plans and recommends approval of them. The County Administrator is
expected to report to the IOC on this item on December 16.
CONTINUED ON ATTACHMENT: YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR __4,.-::�kECOMMEN� ON OF BOARD COMMITTEE
APPROVE OTHER
SIGNATURE(S):
MARK DeSAULNIER, CHAD GAYLE B. ILKEMA
ACTION OF BOARD ON DECEMBER 10 , 2 00 APPROVE AS RECOMMENDED�X OTHER
VOTE OF SUPERVISORS I HEREBY CERTIFY THAT THIS IS A TRUE
AND CORRECT COPY OF AN ACTION TAKEN
UNANIMOUS(ABSENT I 1 AND ENTERED ON THE MINUTES OF THE
BOARD OF SUPERVISORS ON THE DATE
AYES: NOES: SHOWN.
ABSENT: ABSTAIN:
ATTESTED DECEMBER 14 ,2002
CONTACT: JULIE ENEA(925)335-1077 JOHN SWEETEN,CLERK OF THE
BOARD OF SUPERVISORS AND
COUNTY ADMINISTRATOR
CC: INTERNAL OPERATIONS COMMITTEE STAFF
AUDITOR-CONTROLLER
14,
BY <ti �,f � l� ,DEPUTY
Office of
COUNTY AUIDITOR-CONTROLLER
Contra Costa County
Martinez,California
November 22,2002
TO: Internal Operations Committee
FROM: Kenneth J. Corcoran,Auditor-Controller
By: Jack B. Cooper Jr., Chief Auditor
SUBJECT: Annual Report on the Financial Audits Program
The Board of Supervisor's directive of June 27, 2000 expressed the desirability of more frequent
departmental audits and directed the Auditor-Controller to report to the Internal Operations
Committee each December on the proposed schedule of financial audits for the following year. We
present this report to summarize the status of the projects we planned to perform in 2002, to indicate
what we are doing to meet the Board's goal, and to inform you of our schedule for 2003.
2002 was a productive year. We were fully staffed,with the filling of a vacant Auditor I position in
January. As a result,we were able to make substantial progress in our efforts to return to our
preferred audit cycle for our recurring audit projects. We completed all but two of the audits
scheduled for 2002. The Employment&Human Services Department asked us to postpone our audit
until the fourth quarter but we could not do it then because of other commitments, primarily the
Comprehensive Annual Financial Report(CAFR). We planned to make some progress on an audit of
Public Health during the fourth quarter but meeting the challenges of the new reporting model
required by GASB 34 have kept us focused on the CAFR. Both of these projects have been
rescheduled for 2003. However, we also performed some additional audits that were not previously
scheduled for completion in 2002. These consisted of five financial control audits and four
information systems audits.
We have planned an even more ambitious audit schedule in 2003. By the end of 2003 we should be
fully caught-up and back on our preferred audit cycle schedule. This plan, and our success going
forward are dependent on our ability to retain current staff.
The attached Schedule of Recurring Audits indicates the status of our recurring audit projects,the
audits we completed in 2002 and the audits we plan to complete in 2003. The Internal Audit Division
is also responsible for preparation of the County's Comprehensive Annual Financial Report and
providing assistance to the County's external auditors and other departments.
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Internal Operations Committee November 22, 2002
Annual Report on the Financial Audits Program
In addition to the internal audits we perform,the County's financial operations are subject to audit by
independent external auditors. The County's external auditors perform an annual audit of the
County's general purpose financial statements,the County's Redevelopment Agency,the Public
Financing Authority and the Retirement Association. They also perform an annual "Single Audit" of
the County's federal financial assistance programs. Other independent auditors perform annual audits
of the County's Housing Authority, state grant programs,the Children and Families Commission and
the Public Facilities Corporation.
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