HomeMy WebLinkAboutMINUTES - 01172006 - C.72 TO': BOARD OF SUPERVISORS _ Contra ,
FROM: INTERNAL OP.:ERATIONS COMMITTEE..) o' Costa
DATE: DECEMBER 19 2005 �~ County
srA cotiK`�
SUBJECT: 2006 FINANCIAL AUDIT PLAN C 2
I
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATIONS:
1. ACCEPT report from theAuditor-Controller on the financial audit activities in 2005 and the
.proposed schedule of financial audits for 2006.
2. ACKNOWLEDGE that in addition to an ambitious schedule of internal audits, 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 while the County budget has grown over the years,the number of full
time professional audit staff in the Auditor-Controller's Office has diminished.
4. RECOGNIZE that there will be at least two staff retirements within the Audit Division in 2006,
which may hinder the department's ability to maintain perfect compliance with the 2006
schedule.
5. COMMEND the Auditor-Controller's Office - Internal Audit Division on its success in
maintaining a regular and aggressive audit cycle, providing a greater level of confidence in the
County's internal financial transactions and reporting procedures and systems.
CONTINUED ON ATTACHMENT: YES SIGNATURE:
---------------------------------'-----------'-------------------------------------------- --- ----- �- ---------- -----
_RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDA O OF BOARD COMMITTEE
APPROVE OTHER
(ABSENT)
SIGNATURE(S):
GAYa B.UILKEMA,CHAIR MARK DeSAULMER
ACTION OF BOARD ON cie6 APPROVE AS RECOMMENDED �� OTHER
VOTE OF SUPERVISORS I HEREBY CERTIFY THAT THIS IS A TRUE
AND CORRECT COPY OF AN ACTION TAKEN
UNANIMOUS(ABSENT JAI i/y.4—i ) AND ENTERED ON THE MINUTES OF THE
BOARD OF SUPERVISORS ON THE DATE
AYES: NOES SHOWN.
ABSENT: ABSTAIN:
ATTESTED: JANUARY 17,2006
CONTACT: JULIE ENEA(925)335-1077
JOHN SWEETEN,CLERK OF THE BOARD OF
SUPERVISORS AND COUNTY ADMINISTRATOR
CC: INTERNAL OPERATIONS COMMITTEE STAFF
AUDITOR-CONTROLLER
BY UTY
2,006 Financial Audit Schedule December 19,2005
Internal Operations Committee Page 2
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 2006 internal audit plan proposed by Auditor-Controller. Our Committee is very
pleased with the increased frequency and number of audits, and recommends approval of the 2006 plan.
In addition to the Auditor-Controller's audit program, Caporicci and Larson, L.L.P.,will continue to
conduct the annual single audit.
Office of
COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
December 14, 2004
TO: Internal Operations Committee
FROM: Stephen J. Ybarra,Auditor-Controller
By: Jack B. Cooper�Jr., Chief Auditor X
SUBJECT: Annual Report on the Financial Audits Program
The Board of Supervisor's directive of June 27, 2000,requires the Auditor-Controller to report to the
Internal Operations Committee each December on the proposed schedule of financial audits for the
following year. The attached"Schedule of Recurring Audits"provides the audit schedule for 2006,
and summarizes the status of the audit projects that were scheduled for completion in 2005.
In 2005,the Internal Audit division again met its goal of maintaining its preferred audit cycle for
recurring audit projects. All audits scheduled for 2005 either are completed or in progress,with the
exception of the authorized postponement the Employment and Human Services Department.
During 2005, the Chief Auditor and the Assistant Auditor-Controller performed a thorough review of
existing recurring audit projects and examined potential new projects. Because of this process, a
substantial number of new projects are included in the 2006 audit schedule. Some of the new projects
include departmental audits that historically have not been conducted based on a risk assessment;
however, Internal Audit now is including those departments in the"Schedule of Recurring Audits" in
order to review their payroll and contract records. Several of the other new projects are related to
federal or state grant activities. Additionally, several information system audits are included in the
audit schedule due to the reemployment of the Information Systems Auditor.
The new financial audit projects add more hours total than one full-time equivalent position. Since our
Office does not anticipate hiring additional staff due to the County's fiscal constraints, Internal Audit
will be unable to maintain its preferred audit schedule with the inclusion of the new assignments. The
upcoming retirement of the Chief Auditor in March and probable imminent retirement of the most
senior auditor also will directly affect the ability to meet the proposed 2006 audit schedule.
The Internal Audit Division also is responsible for preparing the County's Comprehensive Annual
Financial Report and providing assistance to other County departments and the County's external
auditors. In addition to the internal audits conducted by the Office of the Auditor-Controller, the
County's financial operations are subject to audit by a firm of independent external auditors, Caporicci
Internal Operations Committee
Annual Report on the Financial Audits Program' December 14, 2005
&Larson. This firm is responsible for performing an annual audit of the County's general-purpose
financial statements, the County's Redevelopment Agency, the Public Financing Authority, and the
Public Facilities Corporation. Caporicci &Larson also perform an annual "Single Audit" of the
County's federal financial-assistance programs. Other independent auditors perform annual audits of
the Contra Costa County Employees' Retirement Association, the County Housing Authority, state
grant programs, and the FIRST 5 Contra Costa Children and Families' Commission.
Attachment
2
J
b„ N x x X x x
b
v, ate, wo 0
O a �
U �
b �
a o
� O
y
0
0 00 N O
� x
y
n
ad " � � d• � d• �• �• CVM
U
a�
0 o w
zzzzz
a � to
as
v a
o 0 0 0
6 0 �' WI) knk1
yx � � kr) nNr,
w
U U U U U
.. ..
U U
o 0
U U U U
S S S S SU
Y Y Y Y Y
QI
a°i '% QQQdd �3 83
/V Y Y Y Y Y
Cd
el A a) a) a) N a) ,�,,,
� ar o AAAAA
74
t 0 "i V
(1) v
a 4, cv M rr kn A A
b ° Y Y Y Y Y �ti '••"�
U U U U U Cd
C .�
CQ AAAAA v C7S r c74
v � W
N X XXX o
v �
b kn
y
R 'a O O kn O 00 O O O O O O O O O M V' �' O O
b F+1
q
e�; v c3y clc30 d• d' d' N �P M
U
a�
AO to N M W) Ilzr M 'I vl M d M �t N V M I-
° 0 0 0 0 0 0 0 3 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Q N N
110 \0 N M 00 l— Q� M kr, v) 00 v) V) v> ct
O — O O O O z z 0 0 0 0 0 0 0 0 0 0 0 0 N
Ct
a H b
C:) 0 0 0 0 O O O O O
0 0 0 o c� o W) .n o 0 0 0 0 0 0 tn 0 �n `�' 0 0 0 0
W
N —
� .moi DD
00
U N
v N y
b o�q u o vi A.
42
"O G COD iT C% Q .-moi N M Vy 00
c)00 Cf)n 0
A .^.S Li `�i ¢ O O i" .� 00 r. O
i••.
N
U b N N N N En
~O O E + U
U Ln
cn
U O A (D a m 0s .:
^" n� 023 U U U U U cd
.q a v U U '" U] V] v, ti ti c U LY. °' ami ami
c.o w c� sU. sU. sem. kvC
HHHHcnaF v AF. Con
v � �
O
^O
V1 OBD O
FO.1 N rui r^. I�i X 2 O O
Ute;
S S
p o
.V Fp
Ln
b
d�7
is y
O O Co r-
Mp M �10 M M M M M M M .--i M
C W
d
O O O O
M ch M'', d' U U U U M M M M M
b
�O d' M d d" Nm ct vi
00 3o O0000 30000 4,
M �Cp
C> N C N C) N M O CO
O .--1 O --i O O �-'' O O �--� O M
cv
as
P+
LV
O i 6
" rn
O O- O O C:, O O O O
Cl In kn N C140 0 0 0 0 0 0 0
y
W
� V
L U
- p b
>
a
LS /v�Vi y U M ' N y U
d cd
a � � � o
cu
U `� QrC7 a ^0 0 0 0 dca
P, P4 P-1cd
0 �
V
c p � UUUUo a. U •°
o o o Q w ani a0i Q Q) �°
� U 0 En � .x
400 0 0 o U U a 12o p
hH d C7 .� a v� waaa Q C7Q � a'" U
b
N b N X X X X x X X X
� O
y
b
� � d
d � 0
Or i0. N
U �
b
� O
b
N. y
C�0 O r O O O O O rM M 00 O O O O
N N M M V1 M M W vi V)
�L W
r�
y U I
b+ iw N
,u y N M a V1 Ul tn M M M M M M M M
U •�
� U
q a o o 3 3 0 3 3 0 0 0 0 0 3 3
�+ i0. N N OJ N N IU l\O N U U O
� o o Z Z o Z o 0 0 0 z Z
r.a F" � oUip
� a
0 0 0 0 0 0 0 0 0 0 0
C 0 0 0 0 V•1 W) �n 0 0 N N d Rn h
N
h
W
O O O O
U b15 U U U
'O Lal
Q O Q Q Q
rAui
y y N
� � � � .r C7 � C7 �.• C7 � ai C7
ti A
o > a U
iLy c fA U r-+ W y 97 r-+ �"• �"y N l fA
U
0O G N 0O N N O U N U Q V] NcdU
cc
0 cd CZ
. N rw ii
L U a R iii Imo" O y Fri .U•�
u wr. o v2 i U
0 c7a�" x c5S C7C7wUUU0 > S
� o
N ^d N
y
b
O p' r.Or
U �
o ,n
:? o
0 0
CU N
t O
b
4)
cl
O C14 C14
O C:,
kn (=)
r- O O
O
C1
Q
y
4) y M M N M M N N V) h
a Q U
7a
U
o,
A Fes. N opo N (:NO � O N O
� � o0 00 ooz ozkn
Cl
Cd
^d a
a to o 0 o n o 0 0 0
o t- kn o to t-- o to o 0
rrHl
CIS
COD
�f
N
O
ni
Cd
cl
.rl
vJ (�
0 a o 0 '
.20:
•-.• .-� cd �-. --� d cd A -+ cd
b v 60 k a`"i G ani
40. ani w
U
i
xx x x x
y
�O L N N
x x
b
^d N
x x x x
o
� w
b.
.Ni y
CSC kn 0 0 0 0 C:) 0 0 O N kn
N
b
Q
y
b ^N 7i
y N M N kn a -T N W) N a M I�t Nt N M
0. Q `.,
,•� N cq j N
U
U
C
O � d• d' N C\
q o Cl 0 0 0 0 0 0 0 3 O 3 O O O O
•+-+ L d• �O �t V E N zN Z+ --+ N M
y Sa O O O O O ••••� r•+ O •--� O O O O
cl
a H
b a
y
0 '^ o 0 0 0 0 0 0 0 o O O O O O O
�•+ o o v, O O v 0 0 0 0 O o O O kn O
MM '-•I '••� r•+ r+ M Ct '-+ •--� N N --� •--� M N
y F+1
W
U O
Q �
U
O O O C�
U U U
Cd
Elw '
ui
way �yyY
wViVl &OD �OFJ� �OF�� /QF��
cio a o Q Y Q b Q ani
o a U cc c U 7
co ti DO vi
El
La
Cd
wwtoy A •y A •0 A o
bf
0 -0
ani > . w° o t° o
coir W W ri U US P. C7 Q C7 C7
i
/�1 O
of
� w
a o
U
LW X X X X
y
en
ti
L
W S7
a� y N N M N N N m N N 'ct m m N M
U
as
a
q 0 0 0 0 0 0 0 0 0 0 0 0 0 o w
o
M 01 N v') 01
.CI O O O '-+ 0 0 0 0 0 0 0 O O
a H o
a
y
v) 0 0 0 0 0 Cl O O O O
O O l-- to kn v') O O to OCD
O O in
kn
M
y
W
r7
•• fA
q
0
ow oq
b u Q 0 T' o
viCon
a d Q a b �
�+ () o r,
O ?y o v U Cd
'o . ami
cd 0 00
Cd
t75
�n Y o o ani U o
f Q)
0 o ( s> > a � � 0
o 0
v� (1) a� �.. (1) � � 0 0 0 w� U �v p o '+,
U 0 ¢ C7a� z P. w xxUUq w C7 a'"
I
i
� b
� a O
N
v dcon
w
y
CD
CD
r
N �
U a
b 4n
°r' 0
^Q N
� O
^O
d
y
Cda O O O [� WI) to in WI)
N v'i vi v'i NC)
.-. N N N N
a
a.
U a a a a N
m
q 3 3 0 0 0 0 0 3 3 3 3 o w
�+ 64 %.0N j v\Oi N N N N O
= Zi �-' O .--� O O z Z Z O 00
a cl
b a
eg E c o 0 0 0 0 0 0 0 0 0
cq CIA C4m
W
ti
A o
N
O [4f) b
co
U ° A
d bl)Cc
U Y
74
u d S y o a a Q
v v col "0
�, b
�
w U 0
a 8
3 A > d
Y a w
a 0cd 0a sLl
v� O ami "° O ani w > `4 .��
U C7 S C7 a C7 a� A v4 cn
N O C
H
.S
b
r0. y L V)
Com^ 7- N
b
N
y
� O
^O �
O
y
o
in M O N N o 0
a
a
d
rA
w
M M d n Wn
a d
U
a on o,
0
z z z zz Z
o 0 0 0 0 0 0
0 0
W
O O O
ca
d � A o o UU C7
Elid tj
kt A a '�'
w En
cdo O 1y Si 0
a � a a
o o w O U o
a Q Q Q ..
V
C/�
0 N N W m N W O C W