HomeMy WebLinkAboutEvidence room (Evidence data conversion)Sheriff’s Office - Evidence room report #13/14-6 February 2014
Sheriff’s Office – Evidence room
(Evidence data conversion)
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, CGMA
Deschutes County Internal Auditor
PO Box 6005
1300 NW Wall St, Suite 200
Bend, OR 97708-6005
(541) 330-4674
David.Givans@Deschutes.org
Audit committee:
Jennifer Welander, Chair - Public member
Chris Earnest - Public member
Gayle McConnell - Public member
Jean Pedelty - Public member
Michael Shadrach - Public member
Anthony DeBone, County Commissioner
Dan Despotopulos, Fair & Expo Director
Nancy Blankenship, County Clerk
Sheriff’s Office - Evidence room report #13/14-6 February 2014
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Sheriff’s Office - Evidence room report #13/14-6 February 2014
TABLE OF
CONTENTS:
HIGHLIGHTS
1. INTRODUCTION
1.1. Background on Audit …………..………………………………………...…… 1
1.2. Objectives and Scope ………………….……………………………..……… 1
1.3. Methodology …………………………………….…………………...…...… 1-2
2. BACKGROUND …………………………………………………………………… 2
3. FINDINGS
Evidence data conversion …….……….………………..………………….... 2-3
4. MANAGEMENT RESPONSES
Deschutes County Sheriff’s Office ….................................................... 4
Deschutes County Information Technology ………………………….. 4-5
Sheriff’s Office - Evidence room report #13/14-6 February 2014
HIGHLIGHTS
Why this audit was
performed:
The Sheriff’s Office
underwent a replacement
of their evidence software.
At the time of a previous
audit (#11/12-10), the
evidence data conversion
had not taken place. This
audit addresses the data
conversion piece of the
software conversion.
What is recommended
Recommendations
included:
researching and
resolving data not in the
new system.
establishing (from a
County perspective)
expectations during
conversions. In this
conversion, it would
have included a review
for data completeness.
Sheriff’s Office – Evidence room (data conversion)
What was found
The Sheriff’s Office has transitioned to new evidence room software. A previous audit (#11/12-
10) reviewed the physical inventory of evidence items and general controls within the new
software system. This audit completes the objective previously contemplated of assessing the
completeness of the data conversion.
With the audit, substantially all data was confirmed in the new system (99.9%). Considering the
large amount of data and types of data that were part of the system, that is a very good result.
The audit provided evidence room staff with the data that could not be located in the new system
that required additional research. Staff was to assess whether changes to the data was
required.
{As of January 2014, evidence room staff have completed their research of the evidence
items provided and updated the new system as necessary.}
Given the significance of the data, it would have been appropriate for County and departmental
staff to arrange for a reconciliation of data to be addressed in the conversion process. No such
reconciling process occurred. In the absence of this audit work, it is not clear a reconciliation for
completeness of data conversion would have been performed.
Deschutes County Internal Audit
Sheriff’s Office - Evidence room report #13/14-6 February 2014
Page 1 of 5
1.
Introduction
1.1 BACKGROUND ON AUDIT
Audit Authority:
The Deschutes County Audit Committee authorized the review of the Sheriff Office’s evidence room software
implementation in the Internal Audit Program Work Plan for FY 11/13. The Sheriff’s Office has transitioned
to new evidence room software. A previous audit (#11/12-10) reviewed the physical inventory of evidence
items and general controls within the new software system. This audit completes the objective previously
contemplated of assessing the completeness of the data conversion.
1.2 OBJECTIVES and SCOPE
Objectives:
Internal Audit previously reported in 11/12-10 on other objectives of the software conversion. This audit
objective can now be performed since the data conversion has occurred.
a) Review completeness of conversion of evidence records to the new software system
Scope:
The conversion was completed in June 2013. The scope of the audit was limited only to tracking the
evidence records in the prior system to the new system.
1.3 METHODOLOGY
Audit procedures included:
Obtaining evidence data in both software systems
Reviewing and analyzing evidence conversion data. Normalizing the data so it can be compared.
Identifying any inventory records not present in the new system.
Meeting with evidence room staff to resolve questions.
We conducted this performance audit in accordance with generally accepted government auditing
standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate
evidence to provide a reasonable basis for our findings and conclusions base d on our audit objectives. We
believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on
our audit objectives. (2011 Revision of Government Auditing Standards, issued by the Comptroller General of the United States.)
DESCHUTES COUNTY
INTERNAL AUDIT
REPORT
DESCHUTES COUNTY
INTERNAL AUDIT
REPORT
DESCHUTES COUNTY
INTERNAL AUDIT
REPORT
Sheriff’s Office - Evidence room report #13/14-6 February 2014
Page 2 of 5
2.
Background
Evidence room staff maintain a property management system that ensures accuracy and completeness of
records. The chain of custody for evidence is strictly maintained from receipt to disposal. This is critical for
the successful conviction of criminals.
Audit procedures included obtaining the prior evidence room records in the old software system and
comparing them through the use of data mining techniques to the records of the new software system.
Employees of the Sheriff’s Office take their duties seriously. Management and staff appear diligent in their
efforts to develop an environment supporting internal controls. Evidence room staff were open and
professional and had a positive attitude towards making improvements in the control system.
Sheriff’s Office staff have completed a physical inventory of most of the evidence room items using the new
software system. No significant issues were reported.
3. Findings These findings require some confirmation and work from Sheriff’s Office personnel. Though intended to be
complete and accurate, any identified unmatched records may be due to the underlying computerized data
techniques employed.
The audit was neither designed nor intended to be a detailed study of ever y relevant system, procedure or
transaction. Accordingly, the opportunities for improvement presented in the report may not be all-inclusive
of areas where improvement may be needed and does not replace efforts needed to design an effective
system of internal control.
A significant deficiency is defined as an internal control deficiency that could adversely affect the entity’s
ability to initiate, record, process, and report financial data consistent with the assertions of management in
the financial statements. Findings would not be considered as significant deficiencies.
Evidence data conversion
There were only a few items to resolve in evidence data conversion.
Ninety Nine and nine tenths percent (99.9%) of the evidence records were matched into the new software
system. The unmatched evidence records identified were provided to evidence room staff for resolution.
Initial research indicates that some of the unmatched records do not have a case number field entry that was
Sheriff’s Office - Evidence room report #13/14-6 February 2014
Page 3 of 5
present in the old system. Only a few data records could not be located.
The software for evidence maintains records for past and present evidence held. There were over a
hundred thousand evidence records. Sheriff’s Office staff did not have a proactive way to address the
completeness for their data conversion. This has occurred with other County department software
conversions. Evidence room staff noted they had identified a couple of evidence records not converted that
they have identified and have entered into the new software system. An evidence inventory performed
recently by evidence room staff does help assure the overall completeness of the current evidence inventory
in the system. Additional work was performed reconciling one location not included in the evidence
inventory performed and all records were matched up but there were some case numbers missing.
Standard practices for project management of this type would include appropriate planning for data
conversion. Data completeness standards would anticipate monitoring the data conversion between the
systems. During conversions, a strategy should be identified to provide for the integrity of data being moved.
This usually occurs through input from staff with experience in accounting, operational and technology
disciplines.
In the absence of a completed inventory and specific steps to assure completeness of data, it is difficult to
ascertain the integrity and completeness of data migrated from one system to another. Given the
importance of evidence records in law enforcement it is critical that the data is verified and found to be
accurate and complete.
A report of the unmatched evidence items was developed and provided to the Sheriff’s Office requiring
additional research and resolution by evidence room staff.
It is recommended that evidence room staff research and resolve the unmatched items in a
reasonable timeframe.
{As of January, 2014, evidence room staff have completed their research of the evidence items
provided and updated the new system as necessary. No additional follow-up required. }
It is recommended the County establish expectations for departments (with the assistance of the IT
Department) in software conversions to provide greater guidance on what is expected. The IT
Department can help assure appropriate planning and support is considered. When necessary,
additional resources should be identified and utilized.
Sheriff’s Office - Evidence room report #13/14-6 February 2014
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4.
MANAGEMENT
RESPONSES –
Deschutes
County
Sheriff’s
Office,
Captain Scott
Beard
Deschutes
County
Information
Technology,
Joe Sadony,
Director
January 29, 2014
To: David Givans
From: Captain Scott Beard
I have reviewed the report and talked with our evidence staff. I believe we
have completed our work on these issues and will continue to maintain our
records in a complete manner.
---------------------------------------------------------------------------------------------------------------
February 12, 2014
To: David Givans
County Internal Auditor
From: Joe Sadony
Director, Deschutes County Information Technology
Sheriff’s Office - Evidence room report #13/14-6 February 2014
Page 5 of 5
MANAGEMENT
RESPONSES –
continued
RE: MANAGEMENT RESPONSE TO THE REPORT TITLED “Sheriff’s Office – Evidence
room”
We are pleased with the work of the Internal Auditor and the information put forth in the audit report.
The report is correct in making the assertion that further controls are re quired for data conversions.
The Information Technology department recognizes the importance of accuracy in converting data
from one software system to another and acknowledges the assertion to include a reconciliation
process on all data conversions. Going forward, Information Technology will work with departments
to ensure the inclusion of defined reconciliation processes in the data conversion portions of
software contracts. In addition, Information Technology will further work on ensuring the right
personnel are aware and involved in the execution of these data reconciliation processes.
{End of Report}
Please take a survey on this report by clicking on the attached link:
https://www.surveymonkey.com/s/SO_EvidenceRm_Data_Conversion_1314-6