HomeMy WebLinkAboutFollow-up on Humane Society report
Follow-up on
Humane Society Dog Boarding Costs
(report issued 3/11/2003)
Presented to the
Deschutes County Audit Committee
by the
Internal Audit Program
David Givans, CPA – County Internal Auditor
Report# 03/04 - 5 Dated December 19, 2003
Deschutes Count y,
Oregon
Report# 03/04 - 5 (Dated December 19, 2003)
Follow -up of
Humane Society Dog Boarding Costs
(issued 3/11/2003)
TABLE OF CONTENTS:
1. INTRODUCTION
1.1. Background …………………………………………………………………............ 1
1.2. Object ives and scope …….…………………………………………………............ 1
1.3. Methodology …………………………………………………………………….. 1-2
2. RESULTS
2.1. Reco mmendat ions – implemented ………………………………………………. 2-3
Report# 03/04 - 5 (Dated December 19, 2003)
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Report# 03/04 - 5 (Dated December 19, 2003) Page 1
Follow -up of Human Society Dog Boarding Costs
(report issued 3/11/2003)
Report# 03/04-5 (Dated December 19, 2003)
1. INTRODUCTION
1.1 BACKGROUND
Audit Authorit y:
The fo llow-up of the Human e Societ y – Dog Boarding Costs (Report) issued March 11,
2003 was pursuant to the direct ion of the County’s Audit Committee. The Deschutes
County Audit Committee authorized the fo llow-up by its approval o f the County’s internal
audit workplan for fiscal year 2003/2004. Follow-up reports are required for all audit
reports and should be performed around nine months after issuance.
Purpose:
The purpose of this report is to follow-up on recommendat ions provided in the Report.
The Report:
The County desired to have independent informat ion on the actual cost to board dogs for
Humane Societ y of Central Oregon (HSCO) and Humane Societ y of Redmo nd (HSR),
hereinafter referred to as the Bend shelter and Redmo nd shelter, respectively. This was
important since contracts were going to be negotiated with the Humane Societies over fees
for services and both are doing capital campaigns for building construction. A survey
gathered boarding cost informat ion fro m other count ies.
1.2 OBJECTIVES and SCOPE
Object ives:
The object ive was to follow-up on recommendat ions ident ified in the Report.
Scope:
The fo llow-up included all significant recommendations ident ified wit hin the Report.
1.3 METHODOLOGY
The fo llow-up included interviews with Laurie Craghead, Count y Counsel invo lved in re-
writing the contracts with the humane societ ies for 2003/04. This fo llow-up is, by nature,
subjective. The implementation status and comments were based on discussio ns with
County counsel, who has reviewed the representations for accuracy.
In determining the status of recommendat ions that were fo llowed-up, we reviewed the legal
contracts as revised for the fiscal year 2003/2004 (Contracts 2003-115 & 116) and ordinance
2003-024 revising the County Code 6.04.050. These contracts were the results of extensive
Report# 03/04 - 5 (Dated December 19, 2003) Page 2
negotiat ions between the Count y and the shelters. The new contracts provide for addit ional
fees to the shelters as well as new responsibilit ies.
Since no audit work was performed, Government Auditing Standards issued by the
Comptroller General of the United States were not fo llo wed.
2. RESULTS
We fo llowed up on some six reco mmendat ions ident ified in the Report. All significant
recommendat ions have been implemented.
2.1 RECOMMENDATIONS - IMPLEMENTED
1. Reco mmended the Bend shelter contract clarify the handling of impound and
boarding fees and what amounts, if any, should be remitted to the County.
Comments: The revised contract for 2003/2004 sufficient ly addressed the issue of
impound and boarding fees. Those fees will be retained by the shelter.
2. Reco mmended the Redmond shelter contract clarify the handling of impound and
boarding fees and what amounts, if any, should be remitted to the County.
Comments: The revised contract for 2003/2004 sufficient ly addressed the issue of
impound and boarding fees. Those fees will be retained by the shelter. Fees that
may have been the County’s under the 2002/2003 contract were not revisited during
the negotiation o f the revised contracts.
3. Reco mmended the County utilize the same language and terms for both shelter
contracts.
Comments: The revised contracts for 2003/2004 are virtually ident ical for Bend and
Redmond.
4. Reco mmended the County update its license fee fo r unaltered dogs to $25.
Comments: The County code was updated to reflect the required fee of $25 in
accordance with Oregon statute.
5. Reco mmended the County require shelters to comply wit h the Oregon statute
requirement to have stray dogs licensed prior to release.
Comments: The revised contracts for 2003/2004 have addressed this issue. The
shelters are required to issue citat ions so that proof of licensing will occur. County
staff are fo llowing up with the Bend Shelter to make sure shelter staff are trained and
deputized for issuing citat ions.
Report# 03/04 - 5 (Dated December 19, 2003) Page 3
6. Reco mmended the County include in contracts a notification requirement for all
adopted dogs.
Comments: The revised contracts for 2003/2004 have addressed this issue. The
shelters are now required to provide the Count y with information on all adoptions.
The County intends to use this informat ion to increase dog licensing.
Report# 03/04 - 5 (Dated December 19, 2003) Page 4
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Report# 03/04 - 5 (Dated December 19, 2003)
To: Audit Co mmittee
CC: Mike Daly, Tom DeWolf
From: David Givans, Count y Internal Auditor
Subject: Fo llow-up of Report on Humane Societ y – Dog Boarding Costs
(Report #03/04-5)
Date: December 19, 2003
The enclosed report is a fo llow-up on the recommendat ions outlined in the report on Humane
Society - Dog Boarding Costs issued in March 2003. Informat ion contained in this reports is
primarily fro m interviews wit h Laurie Craghead (County counsel), Cheryl Circle (Revenue
accountant) and review of associated 2003 county ordinances and contracts.
No additional co mments were solicited fro m the Humane Societ ies.
Deschutes Count y,
Oregon
Internal Audit Program
David Givans, CPA
County Internal Auditor
Deschutes County-Administration building
1130 NW Harriman
Bend, OR 97701
Phone: 541-330-4674
Fax: 541-388-4752
davidg@co.deschutes.or.us