HomeMy WebLinkAbout2012 Global follow-up report2012 Global Follow-up report #11/12-13 August 2012
2012 GLOBAL FOLLOW-UP REPORT
Outstanding recommendations –
Administration, Assessor/Tax, Community Development,
Finance, Health, Health Benefits Trust, Human Resources,
Information Technology, Behavioral Health, Property & Facilities,
Road, Sheriff’s Office and Solid Waste
To request this information in an alternate format, please call (541) 330-4674 or send email to David.Givans@Deschutes.org
Deschutes County,
Oregon
David Givans, CPA, CIA
County Internal Auditor
1300 NW Wall St
Bend, OR 97701
(541) 330-4674
David.Givans@deschutes.org
Audit committee:
Gayle McConnell, Chair - Public member
Chris Earnest - Public member
Jean Pedelty - Public member
Greg Quesnel - Public member
Michael Shadrach - Public member
Jennifer Welander - Public member
Anthony DeBone, County Commissioner
Dan Despotopulos, Fair & Expo Director
Scot Langton, County Assessor
2012 Global Follow-up report #11/12-13 August 2012
TABLE OF
CONTENTS:
1. INTRODUCTION
1.1. Background ………………………………………...………………………........ 1
1.2. Objectives & Scope ……………………………………..……………….…… 1-2
1.3. Methodology …………………………………………………………..….……… 2
2. FOLLOW-UP RESULTS ………………………………………………....….... 2-5
APPENDIX I – Updated workplan for identified outstanding recommendations
(Status as of August 2012) ……..…………….……………….....… 6-16
2012 Global Follow-up report #11/12-13 August 2012
Page 1
1. Introduction
1.1 BACKGROUND
Audit Authority:
The Deschutes County Audit Committee has suggested that follow-ups occur within nine months of the reports.
The Audit Committee’s would like to make sure departments satisfactorily address prior recommendations that
have not been completed at the time of the initial or subsequent follow-ups. This is the fourth annual global follow-
up looking back to unresolved recommendations in prior follow-ups.
1.2 OBJECTIVES and SCOPE
Objectives:
The objective was to follow-up on previously incomplete recommendations.
Scope:
This 2012 Global follow-up included reports with incomplete recommendations that did not have a follow-up report
completed in approximately a year. The audit reports in TABLE I were covered in this report.
Status was determined through information provided by departments from June - August 2012. The original
internal or external reports should be referenced for the full text of recommendations and associated discussion.
MGT of America was an outside consultant who prepared a report for the Sheriff’s Office.
1.3 METHODOLOGY
The follow-up report was developed from information provided by appropriate staff in the associated departments. .
In cases where recommendations have not been implemented, comments were sought for the reasons why and
the timing for addressing these. The follow-ups are, by nature, subjective. In determining the status of
recommendations that were followed up, we relied on assertions provided by those involved and did not attempt to
independently verify those assertions.
It is understandable that some of these recommendations will take more than one year to be completed.
Departments should be acknowledged for the work and commitment to address the recommendations.
Since no substantive audit work was performed, Government Auditing Standards issued by the Comptroller
General of the United States were not followed.
DESCHUTES COUNTY
INTERNAL AUDIT
REPORT
DESCHUTES COUNTY
INTERNAL AUDIT
REPORT
DESCHUTES COUNTY
INTERNAL AUDIT
REPORT
2012 Global Follow-up report #11/12-13 August 2012
Page 2
TABLE I
Reports and
number of
recom-
mendations
included in
follow-up
2. Follow -up Results
The follow-up included sixty-five (65) recommendations made over nineteen reports. The number of
recommendations followed up on increased by over 16% from the prior year. The number of outstanding
recommendations represented eighteen percent (18%) of the original recommendations. For some of the reports,
a couple of follow-ups have occurred.
The follow-up indicates twenty-five (25) of these outstanding recommendations (or 38%) have been completed. It
2012 Global Follow-up report #11/12-13 August 2012
Page 3
is not unexpected that implementation takes time, but the idea would be to have these incomplete
Figure I -
How were
recom-
mendations
implemented?
recommendations resolved as soon as practicable. Figure I provides a breakdown of the status of these
recommendations by department and audit report. After the follow-up only eleven percent (11%) of the original
recommendations are still outstanding (see Table II).
A detailed listing of all of the recommendations followed up on and their status i s included at the end of the report
in Appendix I. In interpreting the status, the County Internal Auditor may sometimes raise or lower the status
provided by the department based on the communication(s) received from the department.
2012 Global Follow-up report #11/12-13 August 2012
Page 4
Figure II -
How has the
status changed
for outstanding
recom-
mendations?
Figure II indicates where the recommendations were coming into this follow-up and whether they have moved
from one category to another. Lack of movement does not necessarily mean that no work was performed, but that
it hasn’t moved from one category to another.
2012 Global Follow-up report #11/12-13 August 2012
Page 5
Generally, there is a natural progression seen as “planned” implementation moves into an “underway” status and
then to “complete”. Figure II was designed to identify movement in recommendations. Behavioral Health has a
number of their recommendations that are still awaiting implementation of an electronic records software solution.
Table II indicates the extent that there are still outstanding recommendations by report.
TABLE II
Reports, number of recommendations included in follow-up and percentage still outstanding
2012 Global Follow-up report #11/12-13 August 2012
Page 6
APPENDIX Appendix I – Updated workplan for identiifed outstanding recommendations. (status as of August 2012)
Count Department Audit# Rec# Recommendation
Prior or
Original
Status
New
Status Updated Comments
Estimated
Date
1 Admin. 06/07-6 4
It is recommended that County
Administration have a process for knowing
who is administering grants and assisting
those staff in need of training. Underway Completed
2 Admin. 06/07-6 5
It is recommended that County
Administration and Finance develop some
basic and consistent accounting
procedures for departments that will be
handling grant monies. Underway Underway
Additional time needed to work through
implementation with IT, Finance, and Admin. 12/31/2014
3 Admin. 09/10-3 1.1
The County might find additional written
procedures are necessary when it comes
to getting written reports of perceived or
potential conflicts. When public officials
make reports to the County, in addition to
addressing the notice, a system should be
developed to share reports with Finance. Planned Completed
4 Admin. 09/10-3 2
It is recommended for the County
departments supporting non-profit
organizations/associations develop a
written agreement that defines the nature
and extent of services to be provided; how
sufficient internal controls will be
employed; and how there will be sufficient
segregation of duties. These agreements
should be reviewed by Legal and
Administration to make sure they are
reasonable and appropriate. Planned Completed
5 Admin. 10/11-6 1
The updated calculation indicates with this
lower level of SB1145 inmate population
the composition now supported would be
• 35% -Sheriff’s Office (Jail) and
• 65%-Adult Parole & Probation (was
40%/60%). Planned
New County Administrator to identify any policy
changes. 12/31/2013
6 Admin. 10/11-6 2
It is recommended for the agreement with
Deschutes County for Countywide law
enforcement services include how
revenues are to be paid over for certain
services. Planned
Will need Finance to assist with budgetary impacts of
treatment before budget season to see how this
would work. 12/31/2013
DESCHUTES COUNTY
INTERNAL AUDIT
REPORT
2012 Global Follow-up report #11/12-13 August 2012
Page 7
Count Department Audit# Rec# Recommendation
Prior or
Original
Status
New
Status Updated Comments
Estimated
Date
7 Admin. 10/11-6 3
It is recommended for a funding policy to
be developed. This might be documented
through an agreement between the
departments on how these monies are to
be shared and on what basis. Planned
New County Administrator to identify any policy
changes. 12/31/2013
8 Assessor/Tax 06/07-3 9
The consortium should encourage lead
counties to develop written documentation
for their projects in a timely manner. This
will help ensure adequate documentation
is maintained for users and potential
buyers. Underway Underway
Currently ORCATS and Helion are looking at
changing the organizational structure of the software
so a complete rewrite can occur. With this change,
ownership of the software will be transferred to
Helion. With the change in ownership will also be a
change in who is responsible for many aspects of the
software including Helion taking over the written
documentation of the system. 7/1/2013
9 CDD 06/07-7 9
It is recommended the department
document the host of assumptions and
financial records and commitments so that
there is a clear path of what will happen on
into the future. It is recommended the
Department consider involving Finance
and Property management earlier on the
process as they develop and structure
financial arrangements for real property. Underway Underway
The only remaining task is scanning and electronic
archiving, which has been assigned to CDD's
Administrative Secretary. 12/31/12
10 CDD 06/07-7 10
It is recommended the department
consider developing a policy on the
creation and use of reserves. Underway Underway
The subject of subsidy repayment to the General
Fund came up during CDD's budget hearing in May,
2012. No final decisions were reached, but the
consensus was that CDD's reserve funds should be
built back up prior to any General Fund repayment. It
was agreed that this subject would be addressed
further during FY 2013-14 budget deliberations.
Therefore, a Reserve Policy would be logical to
include in that process. It is anticipated that CDD will
still recommend a reserve equivalent to at least six-
months of its annual operating budget. 6/30/2013
11 Finance 04/05-5 11
It is recommended Finance work with Risk
management to enhance physical controls
over the front desk areas. These might
include some combination of glass barrier,
surveillance, and/or alarm system. In
responding to this recommendation,
Finance will have to weigh the benefits of
customer access, communication and staff
safety to develop a meaningful solution. Underway Completed
A number of security measures have been rolled out
and continue to be developed in response to this
recommendation. (Ongoing)
2012 Global Follow-up report #11/12-13 August 2012
Page 8
Count Department Audit# Rec# Recommendation
Prior or
Original
Status
New
Status Updated Comments
Estimated
Date
12 Finance 09/10-3 5
It is recommended that the Finance
Department work with departments to
review the purpose of invoice numbers and
the various conventions, which should be
followed. Planned Completed
Finance held a meeting to review the various
conventions to follow for use of invoice numbers.
13 Health 05/06-4 37
It is recommended the department
establish reasonable productivity
standards. Underway Completed
14
Health
Benefits
Trust 03/04-6 21
It is recommended the Plan (in
coordination with the TPA) consider
another pharmacy benefits manager who
will work to provide coordination of benefits
for prescriptions. Underway Underway
New onsite pharmacy alongside the clinic (operated
by Walgreens) has been implemented after a
successful RFP. Planning to still develop an RFP for
the pharmacy benefit manager (PBM). 12/31/2012
15
Human
Resources
08/09-
16 3
It is recommended for County Legal
Counsel to evaluate whether the
authorization/disclosure forms currently
being utilized comply with FCRA. Planned Planned
Legal will review and update forms and disclosures
for FCRA purposes. 12/31/2012
16
Human
Resources
08/09-
16 3.1
It is recommended the County train and
work with departments to establish
meaningful procedures to comply with the
FCRA. This might require some revision to
the current background policy (HR-3) or
personnel rules. Planned Planned
Legal will review and update forms and disclosures
for FCRA purposes. 12/31/2012
17
Human
Resources
08/09-
16 3.2
It is recommended the County develop
standardized “pre-adverse action
disclosures” and “adverse action notices”
to provide to candidates whose
applications are denied, in whole or in part,
on the basis of information contained
within a “consumer report.” Planned Planned
Legal will review and update forms and disclosures
for FCRA purposes. 12/31/2012
18
Human
Resources
08/09-
16 5.1
It is recommended for the County to
implement an authorization form for a
driving history record check consistent with
the spectrum of job positions. It is
recommended the job application or
authorization form have candidates identify
the state(s) they have lived in over the
prior five years. Planned Planned
Will be looking at how to change form to collect this
information and authorization. {Personnel and
Legal} 12/31/2012
2012 Global Follow-up report #11/12-13 August 2012
Page 9
Count Department Audit# Rec# Recommendation
Prior or
Original
Status
New
Status Updated Comments
Estimated
Date
19
Human
Resources
08/09-
16 14
It is recommended the County establish
policies around when and if performance
evaluations should be performed for
temporary, on-call, hourly and “limited
duration” employees and criteria for step
increases. Planned Completed Personnel rules were changed to address 12/31/2012
20
Human
Resources
08/09-
16 15
It is recommended for Personnel to
determine whether some of their manual
processes could benefit from some
computerization in order to better fulfill
their duties in a timely and cost effective
manner. Computerization might also
provide opportunities to develop some
monitoring and measurement tools as well
as gathering statistics relevant to human
resource practices. Planned Completed
The Personnel Department has implemented a
number of technology solutions such as NeoGov for
applicant tracking and online life insurance
enrollment. Considered an ongoing effort.
21
Human
Resources
08/09-
16 16
It is suggested (not recommended) that
Personnel consider updating the style of
their personnel files to tab secured
sections. Once an employee is termed,
they may want to recycle the tabbed file
and use a basic file for holding the
information. Planned Completed
No current changes anticipated. Pass on additional
follow-up {Consider closed}
22
Information
Technology
07/08-
14 2.1
It is also recommended for the information
technology department, as it becomes
necessary, to inform employees of how
their usage affects bandwidth so they may
make appropriate choices. Underway Completed
We continue to view the overall usage as a non-issue
and have no plans for further action. The IT
Department does however react to the questionable
practices of individuals and provides counsel on
proper use of the internet as a resource. {Consider
closed}
23
Information
Technology
08/09-
11 2
It is recommended for IT to develop some
written practices for the access card
system, including:
• creating access groups
• setting up facilities,
• coordinating with facility administrators,
• removing and reissuing access card
keys, and
• monitoring Underway Underway
The Property and Facilities Department with the
assistance of Information Technology has acquired
the services of an outside contractor to assist in the
development of an overall facility security plan. We
continue to work on this project and anticipate
completion by the end of the calendar year.
Development of written procedure in IT for the
issuance of key cards will be created in conjunction
with the consultants input. 7/1/2013
24
Information
Technology
08/09-
11 3
It is recommended that IT review the
current setups in each facility and assess
whether additional access groups are
warranted. Underway Completed
A replacement key-card system has been
implemented. The security access scheme for each
area has been redesigned to take advantage to the
updated technology.
2012 Global Follow-up report #11/12-13 August 2012
Page 10
Count Department Audit# Rec# Recommendation
Prior or
Original
Status
New
Status Updated Comments
Estimated
Date
25
Information
Technology
08/09-
11 4
It is recommended for IT to periodically
review or monitor the system for users and
settings to assure it is being managed as
intended. Underway Completed
The replacement systems are actively reviewed as
needed.
26
Information
Technology
08/09-
11 5
It is recommended for IT to periodically
provide departments a listing of those with
access to their areas. Departments can
then comment on access groups and users
provided access. Departments with
sensitive areas should be provided time
sensitive reports on who is accessing
areas and at what times (noting weekend
and after-hours access). Underway Underway These reports are under development. 7/31/2013
27
InformationTe
chnology
08/09-
11 7
It is recommended for IT to establish
procedures for removing all
employee/volunteer access on termination.
A sweep of all facility databases should be
performed to assure that all access has
been turned off.Procedures might include
mandatory notification to IT through a work
order request, physically obtaining the
access card key and forwarding to IT, and
periodic reconciliation of access to
personnel and volunteer records. Underway Completed
IT adds and removed keycard accounts under the
direction of the system's users. IT does not have the
necessary information and cannot actively perform
this process. The development of these procedures
is the responsibility of those who track the coming
and going of departmental employees. {Consider
closed}
28
Behavioral
Health 04/05-6 1.2
It is recommended the Department
consider improvements to the Departments
computerized business systems to track
the handling of received monies before
they can be posted to specific clients Underway Underway
Electronic records process underway and on
schedule to be completed in Fall 2012. 11/1/2012
29
Behavioral
Health 04/05-6 2
It is recommended for the Department to
develop a process to track and obtain
service tickets for all clients provided with
services. Underway Underway
Electronic records process underway and on
schedule to be completed in Fall 2012. 11/1/2012
30
Behavioral
Health 04/05-6 3
It is recommended for Department
management to establish performance
standards for the turning in of service
tickets and monitor for open tickets. Underway Underway
Electronic records process underway and on
schedule to be completed in Fall 2012. 11/1/2012
31
Behavioral
Health 04/05-6 4
It is recommended the Department
consider requiring support for information
used to establish reduced client fees. This
might include income tax returns or pay
stubs. Planned Planned
Will implement proof requirement when revising
current procedures due to implementation of
Electronic records system in Fall 2012. 11/1/2012
2012 Global Follow-up report #11/12-13 August 2012
Page 11
Count Department Audit# Rec# Recommendation
Prior or
Original
Status
New
Status Updated Comments
Estimated
Date
32
Behavioral
Health 04/05-6 7
It is recommended Department document
its accounting policies and procedures. Underway Underway
Flowchart process complete. Anticipate additional
progress in documentation during Electronic Records
implementation. 11/1/2012
33
Behavioral
Health 04/05-6 8
It is recommended the programmer
establish adequate tests for their changes
to make sure they are operating as
planned. Periodically other Information
Technology staff should perform reviews of
code and changes to code to make sure
that IT Department policies and
procedures are being met. Underway Underway
Electronic records process underway and on
schedule to be completed in Fall 2012. 11/1/2012
34
Behavioral
Health 04/05-6 9
It is recommended the Behavioral Health
Department periodically review their
software needs and consider whether the
internal software is the best choice for their
operations. Underway Underway
Electronic records process underway and on
schedule to be completed in Fall 2012. 11/1/2012
35
Behavioral
Health 04/05-6 9.1
The Department should develop a
cost/benefit approach when analyzing
potential software solutions. Underway Underway
Electronic records process underway and on
schedule to be completed in Fall 2012. 11/1/2012
36
Behavioral
Health 04/05-6 13
It is recommended there be improvements
to the Department’s internally developed
billing software to include reports and logic
checks to test for and identify any
overpayment situations. Underway Underway
Electronic records process underway and on
schedule to be completed in Fall 2012. 11/1/2012
37
Behavioral
Health 04/05-6 18
It is recommended that appropriate
Behavioral Health staff maintain their
appointments on the computerized
business system. Reception staff should
have the ability to add, move and delete
appointments in the system. Underway Underway
Electronic records process underway and on
schedule to be completed in Fall 2012. 11/1/2012
38
Behavioral
Health 04/05-6 19
It is recommended the Department should
assess to what extent it can or will pursue
collection of charges and develop a
collection policy and procedures in line
with that assessment. Underway Underway
Topic will be discussed as we revise our procedures
when implementing our Electronic Records system. 11/1/2012
39
Behavioral
Health 04/05-6 19.1
Policies and procedures should establish
performance standards for effective billing
and collection of services. Underway Underway
Topic will be discussed as we revise our procedures
when implementing our Electronic Records system. 11/1/2012
2012 Global Follow-up report #11/12-13 August 2012
Page 12
Count Department Audit# Rec# Recommendation
Prior or
Original
Status
New
Status Updated Comments
Estimated
Date
40
Behavioral
Health 04/05-6 20
In order to improve collections the
Department should consider the following:
Providing front desk staff with
information on the amount owing so
clients can be asked if they can make a
payment.
Having front desk staff and clinicians
confirm current addresses.
Having the billing statements improved
so that it shows the age of the unpaid
balance.
Considering whether a collection service
should be used for some client unpaid
balances.
Providing more effort on identifying why
insurance has not paid to improve
collection efforts.
Obtaining pre-authorization from some
insurance providers.
Reviewing insurance requirements
before additional services are performed.
Assigning appropriate clinicians to
provide care based on their licensing and
credentials to maximize collection when
possible.
Establish procedures for handling
insufficient fund checks. Underway Underway
Electronic records process underway and on
schedule to be completed in Fall 2012. 11/1/2012
41
Behavioral
Health 04/05-6 27
It is recommended staff develop
procedures to provide oversight of the
Department's activities as maintained in
the computerized business system. Underway Underway
Topic will be discussed as we revise our procedures
when implementing our Electronic Records system. 11/1/2012
42
Behavioral
Health 04/05-6 29
It is recommended the Department strive
to have data in the system to report on
internal benchmarks/standards for its
operations. The Department might
consider adding to the system manual data
gathered for certain performance reports. Underway Underway
Topic will be discussed as we revise our procedures
when implementing our Electronic Records system. 11/1/2012
43
Behavioral
Health 04/05-6 29.1
Management should receive monthly data
of key operating data and benchmark
performance to evaluate operations. This
“scorecard” approach can be useful in
evaluating key data for internal operations
on a monthly basis. Underway Underway
Topic will be discussed as we revise our procedures
when implementing our Electronic Records system. 11/1/2012
2012 Global Follow-up report #11/12-13 August 2012
Page 13
Count Department Audit# Rec# Recommendation
Prior or
Original
Status
New
Status Updated Comments
Estimated
Date
44
Behavioral
Health 04/05-6 30
It is recommended for the Department to
develop collection procedures identifying
the extent of collection efforts. Underway Underway
Topic will be discussed as we revise our procedures
when implementing our Electronic Records system. 11/1/2012
45
Behavioral
Health
05/06-
11 1
It is recommended that management
consider tracking all client encounters
regardless of funding. Planned
Once we get out in front of our OHP business lines
we will extend our efforts to non-OHP lines of
business (internal and external). 11/1/2012
46
Property &
Facilities 09/10-6 1
It is recommended the County train all staff
handling construction bids on the
requirements for determining a responsible
bidder and reporting the responsible bidder
to the state construction contractors’
board. Planned Completed
Property & Facilities has developed a checklist of all
required activities to complete public contracts. The
requirement for responsible bidder determination is
on the checklist and has been followed.
47
Property &
Facilities 09/10-6 4
It is recommended for the County to make
sure they consistently contract for
inspection and oversight services in
accordance with the new law. Planned Completed
Property & Facilities always contracts with an
independent third-party special inspections firm.
48
Property &
Facilities 09/10-6 5
It is recommended for County departments
to look at the anticipated overall cost for
the changes involved to determine whether
they have obtained the appropriate level of
approvals for the change order. Planned Completed
Property & Facilities Department is aware of levels of
approval, and this authority limit is established by
county policy as well.
49
Property &
Facilities 09/10-6 6
It is recommended for the County to
consider developing capital project policies
and procedures to provide guidance and
define responsibilities related to change
orders in contracts. Planned Planned No progress 7/31/2013
50
Property &
Facilities 09/10-6 6.1
It is recommended the County consider
with construction contracts how change
orders will be administered, including
• acceptable subcontractor markup rates
and on what goods and services,
• acceptable prime contractor markup rates
for various goods, services and on
subcontractors.
• handling for markups on credits and
• identification and handling of markups
when they are with related parties. Planned Planned
Projects administered by Property & Facilities use a
standard set of general conditions that specifically
address markups. 7/31/2013
2012 Global Follow-up report #11/12-13 August 2012
Page 14
Count Department Audit# Rec# Recommendation
Prior or
Original
Status
New
Status Updated Comments
Estimated
Date
51
Property &
Facilities 09/10-6 6.2
It is recommended for bid and contract
documents to have prime contractors
disclose any related party subcontractors
they will be using. The term “related party”
should be defined (such as the IRS rules
for related parties – such as companies
owned by greater than 50% by brothers,
sisters, spouse, and lineal descendants. ).
It is further recommended the contract
language specifically identify how that will
impact the administration of the contract
(i.e., the subcontractor will be treated as
part of the prime). Underway Completed
The public works contract form was amended to
address this.
52
Property &
Facilities 09/10-6 7
It is recommended for the County to
consider a process to recording
construction change orders to Board
approved construction contracts at the end
of the contract. Planned Planned
This will be incorporated into the development of a
project management manual (#11 below) 12/31/13
53
Property &
Facilities 09/10-6 10
It is suggested the County consider
establishing a policy for capital
construction management. The policy
should address the centralized or
decentralized management of capital
construction projects. It seems appropriate
for all construction projects to be
centralized through the Property and
Facilities department. Depending on the
size, scope and complexity of the
construction project, Property and Facilities
could assemble an appropriate project
team. The policy should identify anticipated
roles and responsibilities. Planned Planned
Agree with this recommendation. Adoption of a
policy that establishes responsibility of construction
oversight and contracting with one central
department (i.e., Property & Facilities) will address
many of the recommendations here because we will
no longer have numerous persons/departments
handling construction projects. 7/31/2013
54
Property &
Facilities 09/10-6 11
It is also suggested that those involved
with construction management develop a
project management manual to assist
those less experienced in the process.
One other suggestion noted in numerous
reports and which seems like a good idea
is to have a post project review to identify
what could be improved in the
management of the project and share
lessons learned among those that can
benefit. Planned Planned If 10 is implemented, there is no need for this item. 12/31/2013
2012 Global Follow-up report #11/12-13 August 2012
Page 15
Count Department Audit# Rec# Recommendation
Prior or
Original
Status
New
Status Updated Comments
Estimated
Date
55
Property &
Facilities 09/10-6 12
It is suggested for the County to consider a
project management practice of reporting
on the cause (designer, contractor,
unforeseen, and/or owner) for change
orders. This is a proactive
recommendation aimed at measuring the
cause for changes. Planned Completed
Projects managed by Property & Facilities have
backup material and cause/reason for each change
order.
56 Road 08/09-3 8
It is recommended for management to
consider whether additional efforts are
needed in improving the cost information in
CAMS. Underway Underway
New pavement management program and
associated partnership/collaboration goals will keep
more focused. 12/31/2012
57
Sheriff's
Office 2003-3 7
Management should evaluate the current
accounting systems to determine if it can
provide an ongoing balance and bank
reconciliation function. If the cost of
adding this functionality is prohibitive, an
updated computerized accounting system
might be an a Underway Completed
Jail Tracker, the new JMS system implemented May
15, 2012, provides for an on-going balance and bank
reconciliation function.
58
Sheriff's
Office 2003-3 13
Staff should develop a system for
submitting outstanding checks to the State
in a timely manner. This should be done at
least annually in accordance with the State
deadline. Underway Completed
On May 15, 2012, prior to the "go-live" of Jail
Tracker, all outstanding checks dated prior to June
30, 2009, were submitted to the State. This reporting
will be completed annually as the new JMS
processes are more efficient and less staff intensive.
59
Sheriff's
Office
MGT of
America
(2007) 3 Add a transport deputy position. Planned Completed
Additional transport needs are being met from other
jail operations teams. Not an issue.
60
Sheriff's
Office
MGT of
America
(2007) 4
Implement the security relief factor,
resulting in three additional correctional
deputies. Planned Completed
All staffing needs are being met by current staff and
monitored by supervisory staff. Not an issue.
61
Sheriff's
Office
MGT of
America
(2007) 10
Jail leadership should identify the relief
factor for the jail on an annual basis. Planned Completed
Being done annually using operational log
maintained by Jail management staff. Not an issue.
62
Sheriff's
Office
MGT of
America
(2007) 11
Develop data systems that can make data
on staffing patterns and trends readily
available and easy to communicate to the
Deschutes County stakeholders. Planned Completed
Currently use the daily operational summary which
provides current jail staffing for each mandated post
and up to date jail population levels. Not an issue.
2012 Global Follow-up report #11/12-13 August 2012
Page 16
Count Department Audit# Rec# Recommendation
Prior or
Original
Status
New
Status Updated Comments
Estimated
Date
63
Solid
Waste 03/04-1 2
Office staff should document in writing all
accounting policies and procedures. These
policies and procedures should be
available to all employees and should
detail the responsibilities of each
employee. The procedures should
emphasize the areas of revenue and
deposit handling, monitoring, supervision
and segregation of duties. Underway Underway Will continue to work on. 12/31/2013
64 Solid Waste 03/04-1 4
The supervisor should approve (in writing)
all new, changed, or deleted customer
credit accounts. The supervisor’s initials
should evidence approval. A new report
should be developed to identify all new,
modified or closed credit customers
between certain dates. The report can be
approved and retained for support. Planned Completed
New system to be coming online in July should help
with this.
65
Solid
Waste 03/04-1 10
Office staff should routinely reconcile
internal records of security deposits
retained with those held in the County trust
account. Underway Planned Low priority and haven't had time. 12/1/2013
{END OF REPORT}