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Home My WebLink AboutSurveyor - elected official termination SURVEYOR’S OFFICE - Transition Procedures on end of Elected Surveyor Position Presented to the Deschutes County Audit Committee by the Internal Audit Program David Givans, CPA – County Internal Auditor Report# 04/05 - 7 Dated January 21, 2005 Deschutes County, Oregon {This page intent ionally left blank} Report# 04/05 - 7 (Dated January 21, 2005) To: Audit Co mmittee CC: Tom DeWo lf, Mike Daly From: David Givans, Count y Internal Auditor Subject: Internal Audit Report on the transit io n procedures on end of Elected Surveyor posit ion – Surveyor’s Office (Report #04/05-7) Date: January 21, 2005 The enclosed audit report provides informat ion concerning the audit procedures applied on the transit ion fro m an elected Surveyor to the newly appointed Surveyor. Informat ion contained in this report is fro m interviews and observat ions performed. Overall, the procedures did not indicate any problems in missing inventory or assets at the time of the transit io n. There were no significant findings and reco mmendat ions. The report includes primarily a current recap of assets ident ified so the Finance department can fo llow-up on some of the capitalized assets. The report does make a couple of reco mmendat ions for improvement. The audit results have been discussed with the current Surveyor, Mike Berry as well as Jeff Kern, the elected Surveyor. Jeff Kern indicated he had no comments to provide with this report. The comments of Mike Berry, the current Surveyor, are included at the end of this report. We wish to thank the Surveyor’s Office, especially Sheila Odle, Jeff Kern and Mike Berry for their cooperation and assistance during our procedures. Deschutes County, Oregon Internal Audit Program David Givans, CPA County Internal Auditor Deschutes Services Center 1300 NW Wall St., Suite 200 Bend, OR 97701 Phone: 541-330-4674 Fax: 541-385-3202 davidg@co.deschutes.or.us Report# 04/05 - 7 (Dated January 21, 2005) {This page intent ionally left blank} Report# 04/05 - 7 (Dated January 21, 2005) SURVEYOR’S OFFICE - Transition Procedures on end of Elected Surveyor Position TABLE OF CONTENTS: 1. INTRODUCTION 1.1. Background …………………………….…………………………………………... 1 1.2. Object ives and Scope …………………………….………………………………... 1 1.3. Methodology …………………..…………………………………………………… 1 2. PROCEDURES 2.1. Inventory observat ion ……………………………………………………………… 2 2.2. Receipt ing book ……………..……………………………………………………... 2 2.3. Petty cash ….……………………………………………………………………….. 2 3. RESPONSE FROM MANAGEMENT ………………………………..…………. 3 APPENDIX I - INVENTORY OBSERVATION DETAILS/NOTES ……………….. 4-5 Report# 04/05 - 7 (Dated January 21, 2005) {THIS PAGE LEFT BLANK} Report# 04/05 - 7 (Dated January 21, 2005) Page 1 SURVEYOR’S OFFICE - Transition Procedures on end of Elected Surveyor Position Report# 04/05 - 7 (Dated January 21, 2005) 1. INTRODUCTION 1.1 BACKGROUND Audit Authorit y: The audit was to ident ify assets under the custody of the current Elected Surveyor during transit ion to a non-elected posit ion. The audit was conducted pursuant to the direct ion of the County’s Audit Committee. The Deschutes County Audit Committee authorized the audit by its approval o f the County’s internal audit workplan for fiscal year 2004/2005. Purpose of Audit: This audit was determined to be necessary given the significant number of expensive assets under the custody o f the Surveyor and that the Elected Surveyor had an outside business also providing surveying services. Management’s response to these recommendat ions is included with this report. 1.2 OBJECTIVES and SCOPE Audit objectives: The object ives of the audit were: 1. To make observat ions o f assets utilized by the Surveyor’s Office. This will assist in the transit ion o f the elected posit ion to the appointed posit ion and the move of the Surveyor’s o ffice to the Road department. 2. To evaluate compliance wit h Count y policy. Scope: The audit was limit ed to observat ion procedures performed in December 2004. The accounting system was assumed reliable for indicating the assets capitalized for the Surveyor’s Office. There was no review of the systems o f internal control. 1.3 METHODOLOGY The audit procedures invo lved observing assets, reviewing the final 2004 deposit, and recounting petty cash. Relevant evidence was obtained through observat ion and interviews. This review is, by nature, subject ive. The audit was conducted in accordance with Government Auditing Standards issued by the Comptroller General of the United States. Report# 04/05 - 7 (Dated January 21, 2005) Page 2 2. PROCEDURES Overall, the results indicated assets were adequately accounted for. A couple of opportunit ies for improvement were identified. 2.1 Inventory observation The purpose of this procedure was to make observations o f inventory at 12/1/04 first to see if there were any potential issues that would need to be researched and reso lved prior to 12/30/04. The final observat ions were performed on 12/30/04, the last business day the Elected Surveyor was in office. All significant assets were ident ified and located. SURVEYOR'S OFFICE RECAP OF INVENTORY OBSERVATION 12-30-04 ASSETS LISTED BY FINANCIAL SYSTEM 556,608$ ADDITIONAL ASSETS NOTED 20,934 ASSETS NOTED AS TRANSFERRED TO OR DISPOSED OF THROUGH INFORMATION TECHNOLOGY (IT)(60,573) REVISED SURVEYOR'S OFFICE ASSETS 516,969$ Observation/Reco mmendat ion One GPS receiver (co-purchased with CDD) was with GIS as of 12/30/04. The Surveyor’s Office does not have a routine way to track the movement of this or other assets between departments. Though staff o ften remember the location of their capital assets, it would be preferable to have a written checkout system so that digital cameras, cameras, and mo bile GPS receivers, could be checked out to specific personnel wit hin or outside the department. This will allow tracking should anyo ne want to locate an asset and this would be less reliant on a specific individual’s memory. 2.2 Receipt book The main procedure was to observe the Surveyor’s Office receipt ing book and last deposit for 2004. The receipt ing book and deposit conformed to County policy. 2.3 Petty cash The Surveyor’s Office was authorized to have $50 in petty cash in 1990 (Reso lution #90- 076). The observat ion indicated the presence of the $50 on 12/30/04. Observation/Reco mmendat ion The Surveyor’s Office has been using their petty cash monies as change monies. They no lo nger have a need for petty cash. Since the usage has changed, the Surveyor’s Office should have the funds designated as change funds. Report# 04/05 - 7 (Dated January 21, 2005) Page 3 3. REPONSE FROM MANAGEMENT To: David Givans, Count y Internal Auditor From: Mike Berry, County Surveyor Subject: Comments on Internal Audit Report on the transit ion on end of Elected Surveyor posit ion – Surveyor’s Office (Report #04/05-7) Date: January 20, 2005 David, I appreciate the time you spent on this project. The informat ion you supplied in the report has proved to be an extremely useful reference for me in the first two weeks of this new job. In regards to your recommendat ions I would like to make the fo llowing co mments: Section 2.1, Inventory Subject: Tracking assets between departments. Recommendation: Written checkout system. Comments: I plan on using a system similar to that in use at the Road Department for using and keeping track of cameras, mobile GPS receivers and other such small, technical and expensive pieces of equipment. For Surveyor’s Office assets of this t ype (and assets shared with other departments), I plan to keep these items in the Road Department locked fireproof “engineering” vault with a checkout sheet list ing emplo yee name, emplo yee phone number, checkout date and returned date. This system has worked well for the Road Department cameras in that the vaults are not accessible to the general public and a key to open the vault needs to be procured from an emplo yee in responsible charge. Melanie Moss of CDD current ly has possessio n of the shared Survey/CDD GPS unit. I told her that after the move to the Road Department I would like to store the unit in the Road Department engineering vault. Apparent ly CDD rarely uses this particular GPS unit anymore. Section 2.3, Petty Cash Subject: Use of monies. Recommendation: Re-designate petty cash fund as change fund Comments: As stated in your report, the petty cash account has been used exclusively for making change for quite some t ime. The staff here was under the impressio n that these mo nies had been reclassified as a change fund a few years ago. Please let me know what procedure we need to accomplish to change the status of our $50 bank from “Petty Cash” to “Change Fund”. Sincerely, Mike Berry Report# 04/05 - 7 (Dated January 21, 2005) Page 4 APPENDIX I – INVENTORY OBSERVATION DETAILS/NOTES DESCHUTES COUNTY SURVEYOR'S OFFICE INVENTORY OBSERVATION 12/30/04 ASSETS LISTED BY FINANCE ASSET CLASS DESCRIPTION Asset Tag#ITEM DESCRIPTION COST ACTIONS REQUIRED/NOTES COMPUTER EQUIPMENT 00002855 1 PLOTTER*DRAFTMASTER RX 8,140 00002858 1 PRINTER, LASER*LASERJET 5SIMX 3,675 00002859 1 COMPUTER SYSTEM*VECTRA XU 18,230 REMOVE - IT has as surplus property 00002860 1 COMPUTER SYSTEM*XL566 11,111 REMOVE - IT has as surplus property 00002861 1 SCANNER*LARGE FORMAT*3640ET 22,950 00002863 1 PRINTER, LASER*LASERJET III 1,434 00002865 1 COMPUTER SYSTEM*486/33 4,830 REMOVE - IT has as surplus property 00002866 1 COMPUTER SYSTEM*VECTRA 5/166 15,439 00002867 1 PRINTER, LASER*LASERJET 5P 959 00002868 1 SCANNER*SCANJET 4C 1,100 00002869 1 COMPUTER SYSTEM*VECTRA 5/133 5,814 00002870 1 COMPUTER SYSTEM*CELEBRIS XL590 7,258 REMOVE - IT has as surplus property 00002874 1 EXTERNAL HARD DRIVE*9GB 2,516 REMOVE - IT has as surplus property 00002943 1 BATTERY BACK-UP*BC1250LAN 550 00005042 1 COMPUTER SYSTEM*KAYAK XU 6/300 PII MT 4,780 00005043 1 COMPUTER SYSTEM*KAYAK XU 6/300 PII MT 4,780 00005044 1 MONITOR, 21IN COLOR*P1100 1,649 REMOVE - IT has as surplus property 00005139 1 COMPUTER SYSTEM*PRESARIO 4814 2,548 00005154 1 COMPUTER SYSTEM*PENTIUM PROCESSOR 200 MHZ 4,371 REMOVE - IT has as surplus property 00005166 1 COMPUTER, LAPTOP*INSPIRON M233XT 6,348 00005261 1 COMPUTER (INTERNET) NETWORK SERVER*MODEL 1-64 9,110 REMOVE-IT indicates this has been disposed 00005663 1 PRINTER,LASERJET*6PSE 825 00005694 1 SCSI DRIVE,9.1 GB 479 Could not locate - internal to computers 00005695 1 SCSI DRIVE,9.1 GB 479 Could not locate - internal to computers 00005696 1 SCSI DRIVE,9.1 GB 479 Could not locate - internal to computers 00005714 1 COMPUTER SYSTEM*KAYAK XU P-II 400 10,841 00006815 1 COMPUTER SYSTEM*VECTRA VLI P3/550 2,845 00006816 1 COMPUTER SYSTEM*VECTRA VLI P3/550 2,845 00006817 1 COMPUTER SYSTEM*VECTRA VLI P3/550 2,845 00006943 1 COMPUTER SYSTEM*KAYAK XU800 8,117 00006990 1 PRINTER*QMS6100N 3,540 1 QMS LOWER TRAY ASSEMBLY 590 1 QMS PRINTER STAND 395 1 TRAY ASSEMBLY 590 00007631 1 COMPUTER SYSTEM*KAYAK XU800 5,187 00008069 1 COMPUTER SYSTEM 2,947 00008070 1 COMPUTER SYSTEM 2,947 00008071 1 COMPUTER SYSTEM 2,947 00008444 1 SCANNER DOCUMENT FEEDER, AUTO*836XL-ADF 1,256 1 SCANNER*836XL 2,205 00008445 1 COMPUTER SYSTEM 12,106 SCIENCE/ENGINEERING 00002876 1 GPS RECEIVER*4000SE 42,943 00002877 1 GPS RECEIVER*4000SE 42,943 00002941 1 GPS RECEIVER*SCOUT 800 At Annex currently 00002944 1 THEOMAT/EDM*T2002 29,500 00002945 1 METAL DETECTOR*GA52 636 00002946 1 METAL DETECTOR*GA-52 650 00005548 1 GLOBAL POSITIONING SYSTEM RECEIVER PACKAGE 4,630 Asset Tag# changed to #9691 GBX-PRO S/N 9815-1412-0001 00005662 1 GPS RECEIVER PACKAGE*PRO XR 29756-70-ENG 8,595 Asset tag worn - to be replaced Shared with CDD/GIS 00008446 1 GPS, RTK*TRIMTALK 1 00008447 1 GIS PLOTTER, DESIGNJET*2500CP 4,622 1 GIS PLOTTER,DESIGNJET 4,622 VEHICLES - >3 YEAR LIFE 00002285 1 TRUCK, PICKUP, 1992, LICENSE #E184359 12,566 00002286 1 TRUCK, PICKUP, 1995, LICENSE #E194234 20,939 00002287 1 TRUCK, PICKUP, 1996, LICENSE #E197394 22,650 00006443 1 VEHICLE ADMINISTRATIVE FEE 75 Not an asset 1 WAGON, 1999, LICENSE #E208393 19,399 00007943 1 TRUCK*BR2500*4X4*2001*LICENSE #E219435 24,348 1 UTILITY BODY 5,133 00008219 1 TRUCK*2002*RAM 2500*LICENSE #222637 25,685 1 UTILITY BODY FOR 2002 DODGE RAM 5,483 BUSINESS MACHINES 00002871 1 READER/PRINTER, MICROFICHE*RP609Z 25,300 00005231 1 COPIER*LARGE FORMAT*3030 13,202 00008443 1 COPIER W/AUTOFEED & COLLATOR*5626 1,100 Report# 04/05 - 7 (Dated January 21, 2005) Page 5 ASSETS LISTED BY FINANCE ASSET CLASS DESCRIPTION Asset Tag#ITEM DESCRIPTION COST ACTIONS REQUIRED/NOTES FURNITURE 00002879 1 FILE CABINET, 4 DWR, LEGAL, FIREPROOF 825 00002880 1 FILE CABINET, HANGING 1,571 00002881 1 FILE CABINET, HANGING 1,571 00002882 1 FILE CABINET, HANGING 1,160 00002883 1 FILE CABINET, HANGING 1,160 00002884 1 FILE CABINET, HANGING 1,160 00002885 1 FILE CABINET, HANGING 1,160 00002886 1 FILE CABINET, HANGING 1,160 00002887 1 FILE CABINET, HANGING 1,160 00002888 1 FILE CABINET, HANGING 1,160 00002889 1 FILE CABINET, HANGING 1,160 00002890 1 FILE CABINET, HANGING 1,160 00002894 1 BOOKCASE, OAK 584 00005088 1 FILE CABINET,HANGING 1,856 00005169 1 DESK,RECEPTION 3,555 ** Non-ergonomic desk - not to be used at Road ** 00005170 1 DESKS,COMPUTER WORKSTATION 2,098 ** Non-ergonomic desk - not to be used at Road ** 00005171 1 DESKS,COMPUTER WORKSTATION 2,098 ** Non-ergonomic desk - not to be used at Road ** 00005172 1 DESKS,COMPUTER WORKSTATION 2,187 ** Non-ergonomic desk - not to be used at Road ** 00005547 1 FILE CABINET,HANGING*KF-S-30 1,574 00006580 1 FILE CABINET, HANGING*KF-S-30 1,580 00007010 1 FILE CABINET, HANGING 1,564 00007011 1 FILE CABINET, HANGING 1,564 AUDIO/VISUAL EQUIPMENT 00002939 1 CAMERA, DIGITAL*QV-30B 740 00002940 1 CAMERA, 35MM 670 00005199 1 PROJECTOR*VP 800 1,498 REMOVE - IT has as surplus property COMMUNICATIONS EQUIPMENT 00004396 1 RADIO, MOBILE*MAXTRAC 618 00004397 1 RADIO, MOBILE*MAXTRAC 702 00004398 1 RADIO, MOBILE*MAXTRAC 599 00004399 1 RADIO, PORTABLE*MT-1000 836 Total 556,608 ADDITIONAL ASSETS NOTED Science/Engineering 9689 Leica GRX 1200 Pro 15,708 ADDITION - Newly acquired Science/Engineering 9690 Compaq desktop computer 1,378 ADDITION - Newly acquired Science/Engineering to be assigned Compaq desktop computer 1,861 ADDITION - Newly acquired - payment in process Furniture 5611 Oak desk and shelving units - Jeff Kern's Office 1,987 Currently on disposed list - item still present Total 20,934 Report# 04/05 - 7 (Dated January 21, 2005) Page 6 {THIS PAGE LEFT BLANK}