HomeMy WebLinkAbout2013 Global follow-up report2013 Global Follow-up report #13/14-1 October 2013
2013 GLOBAL FOLLOW-UP REPORT
Outstanding recommendations –
911 CSD, Administration, Assessor, Assessor/Tax, Behavioral
Health, Community Development, District Attorney, Health Benefits
Trust, Human Resources, Information Technology, Property &
Facilities, Road, 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, 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 members:
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
Nancy Blankenship, County Clerk
Dan Despotopulos, Fair & Expo Director
2013 Global Follow-up report #11/12-13 October 2013
TABLE OF
CONTENTS:
1. INTRODUCTION
1.1. Background ………………………………………...………………………........ 1
1.2. Objectives & Scope ……………………………………..……………….…… 1-2
1.3. Methodology …………………………………………………………..….……… 2
2. FOLLOW-UP RESULTS ………………………………………………....….... 2-6
APPENDIX I – Updated workplan for identified outstanding recommendations
(Status as of September 2013) ……..…..…………………….....… 7-20
2013 Global Follow-up report #13/14-1 October 2013
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 fifth 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 2013 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. There were sixty-six
recommendations included in this follow-up.
Status was determined through information provided by departments from July – September 2013. The original
internal reports should be referenced for the full text of recommendations and associated discussion.
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
2013 Global Follow-up report #11/12-13 October 2013
Page 2
TABLE I
Reports and
number of
recom-
mendations
included in
follow-up
Department
Original
Report #
Date
Report
Issued
Last
Follow-up
Report
Last
Follow-
up Date
# of Original
Recommendations
#
Recommendations
Followed up
% of
Original
911 CSD 09'10-8 Mar-11 11/12-6 Jan-12 8 8 100%
Administration 06/07-6 Aug-07 09/10-11 Jun-10 7 1 14%
Administration 10/11-2 May-11 11/12-8 Mar-12 4 1 25%
Administration 10/11-6 Feb-11 n/a n/a 3 3 100%
Assessor 10/11-5 Jul-11 11/12-9 Jun-12 8 2 25%
Assessor / Tax
(ORCATS) 06/07-3 Nov-07 10/11-10 May-11 22 1 5%
Behavioral Health 04/05-6 Mar-05 10/11-10 May-11 52 17 33%
Behavioral Health 05/06-11 Jul-06 10/11-10 May-11 1 1 100%
Community
Development 06/07-7 Jan-08 10/11-10 May-11 11 2 18%
District Attorney 09/10-4 Nov-09 11/12-5 Jun-12 12 2 17%
District Attorney 10/11-4 Feb-11 11/12-5 Jun-12 18 13 72%
Health Benefits
Trust 03/04-6 Aug-04 10/11-10 May-11 41 1 2%
Human Resources 08/09-16 Jan-10 10/11-7 Mar-11 26 4 15%
Information
Technology 08/09-11 Apr-09 10/11-10 May-11 8 2 25%
Property & Facilities 09/10-6 May-10 10/11-9 Apr-11 15 5 33%
Road 08/09-3 Mar-09 10/11-10 May-11 10 1 10%
Solid Waste 03/04-1 Aug-03 10/11-10 May-11 34 2 6%
Totals 280 66 24%
2. Follow -up Results
The follow-up included sixty-six (66) recommendations made over seventeen reports. The number of
recommendations followed up on was similar to the prior year. The number of outstanding recommendations
2013 Global Follow-up report #11/12-13 October 2013
Page 3
Figure I -
How were
recom-
mendations
implemented?
represented twenty-four percent (24%) of the original recommendations. For some of the reports, a couple of
follow-ups have occurred.
The follow-up indicates thirty-eight (38) of these outstanding recommendations (or 14%) have been completed. It
is not unexpected that implementation takes time, but the idea would be to have these incomplete
recommendations resolved as soon as practicable. A couple of recommendations were noted as “on-hold” status
due to the change in leadership occurring at the 911 County Service District. Figure I provides a summary of the
change in status for these followed up recommendations. Figure II provides a breakdown of the status of these
recommendations by department and audit report. After the follow-up only ten percent (10%) of the original
recommendations are still outstanding (see Table II).
2013 Global Follow-up report #11/12-13 October 2013
Page 4
Figure II -
How were
recom-
mendations
implemented by
department and
report?
A detailed listing of all of the recommendations followed up on and their status is 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.
2013 Global Follow-up report #11/12-13 October 2013
Page 5
Figure III -
How has the
status changed
for outstanding
recom-
mendations?
Figure III 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.
Generally, there is a natural progression seen as “planned” implementation moves into an “underway” status and
2013 Global Follow-up report #11/12-13 October 2013
Page 6
then to “complete”. Figure III was designed to identify movement in recommendations. 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
Department
Original
Report #
# of Original
Recommendations
#
Recommendations
Followed up
% of
Original
# still
Outstanding
%
Outstanding
911 CSD 09'10-8 8 8 100% 6 75%
Administration 06/07-6 7 1 14% 1 14%
Administration 10/11-2 4 1 25% 0%
Administration 10/11-6 3 3 100% 1 33%
Assessor 10/11-5 8 2 25% 1 13%
Assessor / Tax
(ORCATS) 06/07-3 22 1 5% 0%
Behavioral Health 04/05-6 52 17 33% 5 10%
Behavioral Health 05/06-11 1 1 100% 0%
Community
Development 06/07-7 11 2 18% 2 18%
District Attorney 09/10-4 12 2 17% 0%
District Attorney 10/11-4 18 13 72% 0%
Health Benefits Trust 03/04-6 41 1 2% 1 2%
Human Resources 08/09-16 26 4 15% 4 15%
Information Technology 08/09-11 8 2 25% 1 13%
Property & Facilities 09/10-6 15 5 33% 3 20%
Road 08/09-3 10 1 10% 1 10%
Solid Waste 03/04-1 34 2 6% 2 6%
Totals 280 66 24% 28 10%
2013 Global Follow-up report #11/12-13 October 2013
Page 7
APPENDIX Appendix I – Updated workplan for identiifed outstanding recommendations. (status as of September 2013)
Count Department Audit# Rec# Recommendation
Prior or
Original
Status
New
Status New Comments
New
Estimated
Date
1 911 CSD 09/10-8 1
It is recommended for the District to
consider options that can reduce the burden
being paid for scheduled overtime. Underway On hold
The district switched employees to 10 hours shifts effective
1/1/13. The union demanded to bargain the impact of the
schedule change and the issue became a major discussion
point during protracted contract negotiations. Due to
inadequate staffing levels, vacancies, and employees out
on extended leave, the 10 hour work shifts were not
sustainable. The district switched back to 12 hours shifts
July 2013 and will need to address staffing levels before
moving back to 10 hour shifts. Jul-14
2 911 CSD 09/10-8 2
It is recommended for the District to
consider reviewing the on-call provisions for
fairer terms. Underway Complete
The new labor contract allows management to use call back
as opposed to on call to maintain minimum staffing levels.
3 911 CSD 09/10-8 3
It is recommended the District consider
more recruiting efforts to gain on their
anticipated staffing goals. Underway
Complete/
Ongoing
All vacant positions have been filled. In addition,
management staff recently attended a conference that
included sessions on recruiting. This will remain an on-
going effort.
4 911 CSD 09/10-8 4
It is recommended for the District to
consider whether some of the activity levels
observed could be translated into changes
in schedules. Underway Underway
Discussions will occur with 9-1-1 Management Team and/or
new 9-1-1 Director. Jul-14
5 911 CSD 09/10-8 5
It is recommended for the District to
consider expanding its options for utilizing
work plans other than the 12-hour plan. It
would be important to involve the work force
in the design and implementation process. Underway On hold
The district plans on requesting additional FTEs from the
Board of Commissioners. This will need to be evaluated
once additional staff are on board. Jul-14
6 911 CSD 09/10-8 6
It is recommended the District consider in
their staffing plan, sufficient staffing to cover
absences, lunches and breaks to not need
the supervisors to cover for
telecommunicators. Underway Underway The district will request additional FTEs from the Board. Oct-14
DESCHUTES COUNTY
INTERNAL AUDIT
REPORT
2013 Global Follow-up report #11/12-13 October 2013
Page 8
Count Department Audit# Rec# Recommendation
Prior or
Original
Status
New
Status New Comments
New
Estimated
Date
7 911 CSD 09/10-8 7
It is recommended the District make efforts
to understand their service differences as
compared to larger PSAP’s in order to
identify potential opportunities to operate
more efficiently or to explain to users the
additional services they provide. Underway Underway The district will continue to look for efficiencies. Jul-14
8 911 CSD 09/10-8 8
It is recommended that the District consider
these other activity levels should they
explore other avenues for collecting fees for
services. Underway On hold
The 911 5-year operating level was approved. The district
will need to plan for the next attempt at a permanent
funding district and if this fails, the next 5 year operating
levy. At this point, other funding options, other than property
taxes, are not being considered. Jul-14
9 Admin. 10/11-2 4
It is recommended for Departments seeking
temporary help develop procedures for
circumstances when temporary agency
employees are related to their employees. Planned
Complete/
Ongoing
Personnel rule 3.16.040 updated to give direction to
supervisors over temporary labor. Considering additional
procedures.
10 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
Working on coordinating a response with assistance of
Finance department. Mar-14
11 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
Complete/
Ongoing
The current methodology reflects current policy and this
may change depending on the direction from County
Administration and the Board.
12 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 Underway
Review the next time the current contract comes up for
review. Have Finance Department review recommendation
and consider next steps Mar-14
13 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 Complete/Ongoing
The current methodology reflects current policy and this
may change depending on the direction from County
Administration and the Board.
2013 Global Follow-up report #11/12-13 October 2013
Page 9
Count Department Audit# Rec# Recommendation
Prior or
Original
Status
New
Status New Comments
New
Estimated
Date
14 Assessor 10/11-5 3
It is recommended for the Assessor’s Office
to document its operating policies and
procedures. The procedures should
emphasize the areas of operation, and
supervision. These policies and procedures
should be available to all employees and
should include, in detail, the responsibilities
of each employee. Underway
Complete/
Ongoing
Completion of first go around of updates. Anticipate/plan to
have ongoing updates as needed
15 Assessor 10/11-5 7
It is recommended the Assessor’s Office
develop a plan to complete their
conversion/upgrade from the property jacket
system to an electronic based system in a
timely manner. Underway Underway
There was not much progress made this year. We choose
to reduce our customer service staff by one and this person
did most of the scanning. With the reduction in customer
service staff, data entry staff fill in and back up the customer
service staff resulting in less "free time" to scan. We will
monitor our progress this year and look to budget for some
outside resources if necessary in the future.
2013 Global Follow-up report #11/12-13 October 2013
Page 10
Count Department Audit# Rec# Recommendation
Prior or
Original
Status
New
Status New Comments
New
Estimated
Date
16
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 Complete
Currently ORCATS and Helion are in the process of writing
up the new contract so organizational structure of the
software rewrite can occur. With this change, ownership of
the software will be transferred to Helion. With the change
in ownership there 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.
The documentation from this point forward will be Helion's
responsibility. The entire system rewrite is expected to take
5 years.
17
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 Complete
Electronic records software went live October 2012.
Monies are receipted into system, sent to billing staff for
posting to clients.
18
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 Complete
Service tickets are no longer used with the conversion to an
EMR. Current policy requires documentation to be
completed within 7 days.
19
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 Complete
Service tickets are no longer used with the conversion to an
EMR. Current policy requires documentation to be
completed within 7 days.
20
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
Self-pay policy and procedure to be developed and
implemented 2014 Jul-05
21
Behavioral
Health 04/05-6 7
It is recommended Department document its
accounting policies and procedures. Underway
Complete/
Ongoing
Flowchart process is complete. Tasks are updated as tasks
change.
22
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 Complete
Electronic records system went live Oct 2012. Our new
system no longer requires programming.
2013 Global Follow-up report #11/12-13 October 2013
Page 11
Count Department Audit# Rec# Recommendation
Prior or
Original
Status
New
Status New Comments
New
Estimated
Date
23
Behavioral
Health 04/05-6 9
It is recommended the Mental Health
Department periodically review their
software needs and consider whether the
internal software is the best choice for their
operations. Underway Complete An electronic medical records was implemented 10/31/12.
24
Behavioral
Health 04/05-6 9.1
The Department should develop a
cost/benefit approach when analyzing
potential software solutions. Underway Complete
Analysis complete. ProFiler selected and implemented
10/31/13.
25
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 Complete
Electronic records system went live Oct 2012. Our billing
system was built and tested before the system went live in
Oct 2012.
26
Behavioral
Health 04/05-6 18
It is recommended that appropriate mental
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
Since the full implementation of ProFiler on 10/31/13, all
MH clinicians have been directed to keep their schedule up
to date within ProFiler. Though some clinicians have done
well adhering to this new practice, others continue to
maintain separate schedules which inhibits front desk staff
from identifying appointment times and clinician availability.
A memo was recently sent out reminding clinicians of this
expectation. Front desk staff have begun a tracking system
of those schedules which remain empty and supervisors
have been asked to "spot check" their staff schedules in
ProFiler periodically. Oct-14
27
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 Planned
Collection of charges and development of policy will be
implemented in 2013. Jul-05
28
Behavioral
Health 04/05-6 19.1
Policies and procedures should establish
performance standards for effective billing
and collection of services. Underway Complete
All MH clinicians were issued new performance standards
indicating expected data integrity rates on a quarterly
schedule. Each team has developed and submitted an
encounter data efficiency plan with expected benefits by
1/1/14.
2013 Global Follow-up report #11/12-13 October 2013
Page 12
Count Department Audit# Rec# Recommendation
Prior or
Original
Status
New
Status New Comments
New
Estimated
Date
29
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 Planned
Policy and process will be developed in coordination of
collection policy described above in #11 in 2014. Jul-05
30
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 Complete
We now have a staff person assigned to verify our internal
controls.
31
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 Complete
Performance Standards have been selected are currently
being tracked quarterly. Data is displayed on a
performance index covering both BH and PH metrics.
2013 Global Follow-up report #11/12-13 October 2013
Page 13
Count Department Audit# Rec# Recommendation
Prior or
Original
Status
New
Status New Comments
New
Estimated
Date
32
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 Complete
Please see comment on Performance Standards above.
Each program in BH has key indicators included in the
quarterly index report. Additionally, QM has added a
Utilization Review Specialist who is access ProFiler data to
determine caseload management, length of stay, payor
types, and other aspects of utilization of services. Key
ProFiler reports have been accessed to indicate service
note exceptions and data integrity rates.
33
Behavioral
Health 04/05-6 30
It is recommended for the Department to
develop collection procedures identifying the
extent of collection efforts. Underway Planned Collection policies and procedures to be developed 2014. Jul-05
34
Behavioral
Health
05/06-
11 1
It is recommended that management
consider tracking all client encounters
regardless of funding. Planned Complete
All client encounters must be documented in a billable
service note or a note to chart. This is a standard of
practice and is a requirement for all behavioral health
providers, regardless of client funding source.
35 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 Coordinate in strategic planning for department Feb-14
36 CDD 06/07-7 10
It is recommended the department consider
developing a policy on the creation and use
of reserves. Underway Underway
Will be addressing in 5-year financial plan for CD, which we
are in the early stages of preparing with Finance Feb-14
2013 Global Follow-up report #11/12-13 October 2013
Page 14
Count Department Audit# Rec# Recommendation
Prior or
Original
Status
New
Status New Comments
New
Estimated
Date
37
District
Attorney 09/10-4 4
It is recommended for the District Attorney
to work with the contractor to present a
check that is the provider’s check and
carries appropriate information relevant to
the involved District Attorney program. All
fees to be charged by the provider on behalf
of the District Attorney should be included
with the District Attorney’s fee schedule. Open Complete
We have worked with our vendor, Corrective Solutions to
remove all DA seal from the paperwork. All fee's received
are deposited with Finance. I'm not sure about the fee
schedule? *Might need to say partially done and add to next
fee schedule.
38
District
Attorney 09/10-4 5.1
It is recommended the department’s
financial analyst perform a periodic
reconciliation between County receipts and
monies deposited. This should include
reconciling accounting activity being posted
in QuickBooks. Planned Complete
Front desk will prepare the deposits daily. Administrative
Supervisor will prepare the deposit slip, give a copy of the
deposit slip to DA Executive Assistant and take deposit to
Finance. Finance Department sends all receipts to DA
Executive Assistant. DA Executive Assistant will receive the
DA deposit slip and will compare it the deposit slip to the
Finance receipt on a weekly basis to confirm that they
match.
39
District
Attorney 10/11-4 1.2
Given the issues with the current accounting
system changing, It might be prudent to
move the accounting to a manual or
QuickBooks accounting register. With
proper training, these would provide a better
record of accounting than is currently being
used. Planned Complete
QuickBooks is currently only used in the DA office to
produce Discovery Billing invoices and to track payments
received for billing purposes only. All deposits are brought
and tracked through Finance as are all checks, even
emergency hand written checks are tracked through
Finance. Witness fees are now processed through Finance
and not QuickBooks.
40
District
Attorney 10/11-4 2
It is recommended for those few times
where cash is needed for there to be a
formal written request from the Deputy
District Attorney involved. The check should
be written to a specific party (preferably the
trial assistant who will disburse the funds).
The check should be signed by two of the
signers. The transfer of those monies should
be witnessed and/or a receipt received from
the witness. Receipts should be kept with
the custodian of the account. Planned Complete
I'm not aware of any time that we hand out cash. This is not
a practice of ours. When emergency funds are needed, a
check is written to the witness and they are instructed to
cash it at the bank.
2013 Global Follow-up report #11/12-13 October 2013
Page 15
Count Department Audit# Rec# Recommendation
Prior or
Original
Status
New
Status New Comments
New
Estimated
Date
41
District
Attorney 10/11-4 2.1
It is advisable for a supervising employee,
who does not handle the imprest checking
activity or have accounting duties, to receive
the bank statements and review for unusual
activity. The bank statement should be
reviewed for unusual items and handed over
to the office assistant for reconciliation. After
the reconciliation is completed, it should be
returned to the supervisor for review
(initialed) and filed. Planned Complete
The Bank of America check account reconciliation is now
done entirely by the Finance Department. The signors on
the account do not reconcile the account.
42
District
Attorney 10/11-4 2.2
Since check stock is shared, all check stock
should be accounted for in a log. The log
should indicate the check numbers for all
stock on hand and by location. The logs
should further identify check numbers that
have been used or have been voided. All
voided checks should be recorded in a
separate log, defaced and kept in a file. Planned Complete
For the rare time when a rush check is needed, check stock
will be locked up for use. The DA Executive Assistant is
responsible for the check stock minus a few checks given to
the Administrative Supervisor. All checks will be in locked
cabinet and no one else shall have access to said cabinet.
DA Executive Assistant has a check stock log that records
and tracks checks. The log has been forwarded to Finance
and a copy to the Chief Deputy District Attorney as well.
43
District
Attorney 10/11-4 2.3
It is recommended for the DA’s Office to
establish additional practices to use the
imprest checking only if they cannot plan for
disbursements to be paid by Finance. They
should also establish some additional
procedures for larger disbursements, such
as use of another signer. It appears the
activity over $1,000 should have been
handled by Finance. Planned Complete
All checks except rush or emergency checks are now
processed through Finance. Checks written by the DA's
office are rare, for rush needs only and are under $250.
44
District
Attorney 10/11-4 2.4
It is recommended victims sign-off on all
donations made to the Victims Assistance
Program. Planned Complete
Donating mileage fee is no longer a practice. (Not since
2010)
45
District
Attorney 10/11-4 2.5
It is recommended that adequate support be
retained for all disbursements made. Planned Complete
All disbursements requested are required to have a reason,
what the payment is for, who the payment goes to, and all
supporting documents are to be kept with a copy of the
check or disbursement.
2013 Global Follow-up report #11/12-13 October 2013
Page 16
Count Department Audit# Rec# Recommendation
Prior or
Original
Status
New
Status New Comments
New
Estimated
Date
46
District
Attorney 10/11-4 3
It is recommended the District Attorney’s
Office periodically review their policies for
reimbursement of witness costs. Underway Complete
All subpoena reimbursement requests are to include a copy
of the subpoena and the witness must fill out and sign the
Subpoena Payment Request form. This form includes the
mileage they are requesting and a valid address to mail
their check too. All other witness costs such as meals, hotel
or other payments must be processed using the Witness
Reimbursement Authorization Form. This form is to be filled
out completely for the funds requested, signed by the
Deputy District Attorney and approved and signed by one of
their Supervisors. An authorized Supervisor includes team
leaders, both Chief Deputy District Attorney’s and the
District Attorney.
47
District
Attorney 10/11-4 4
It is recommended for the District Attorney’s
Office to work out with Finance on how best
to fulfill these information reporting
requirements. Since expert witness
testimony fees paid are already handled by
Finance, it seems reasonable that any other
payments for additional travel costs should
be handled through Finance as the total
disbursed is more likely to exceed $600. For
situations where there are amounts
anticipated to be over $600 to witnesses,
the District Attorney may want to pay those
through Finance or work out a method to
collect the information if tax reporting is
required. Planned Complete
48
District
Attorney 10/11-4 4.1
If an exclusion is not available for witness
payments, It is recommended for the District
Attorney’s Office to collect the tax reporting
information (taxpayer identification number)
as a requirement for payments anticipated in
excess of $600 in any calendar period. In
addition, the District Attorney’s Office make
need to make efforts to collect the 2010 tax
reporting information for expenditures made
which are not excludable. Planned Complete
2013 Global Follow-up report #11/12-13 October 2013
Page 17
Count Department Audit# Rec# Recommendation
Prior or
Original
Status
New
Status New Comments
New
Estimated
Date
49
District
Attorney 10/11-4 6
Staff should document in writing all
accounting policies and procedures. The
procedures should emphasize the areas of
monitoring, supervision and segregation of
duties. These policies and procedures
should be available to all employees and
should detail the responsibilities of each
employee. Planned Complete
50
District
Attorney 10/11-4 7
It is recommended the District Attorney’s
Office establish specific custodial
responsibility for evidence and limit physical
access to evidence and periodically review
access rights. Planned Complete
51
District
Attorney 10/11-4 7.1
It is recommended for the District Attorney’s
Office to develop written policies and
procedures for handling of evidence. This
should include the types of evidence that
may be accepted, process for documenting
chain of custody, inventory records for all
evidence secured, and logs of those who
enter evidence room and activity for all
evidence. Planned Complete
52
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 Planned This may be impacted by a potential review of job duties. Aug-14
53
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 Underway
Met with Legal Counsel to discuss. Sent request to
departments for copies of authorization/disclosure forms.
Next step: after materials are gathered, Legal Counsel will
review.911 does not credit checks. Dec-13
54
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
After disclosure forms are reviewed and updated, staff will
evaluate wither HR-3 or the Personnel Rules need
updating. Dec-13
2013 Global Follow-up report #11/12-13 October 2013
Page 18
Count Department Audit# Rec# Recommendation
Prior or
Original
Status
New
Status New Comments
New
Estimated
Date
55
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 Dec-13
56
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 Dec-13
57
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
IT is developing internal policies regarding the handling of
information directly related to security. This will include in
part policies for the handling of door system administration. Dec-13
58
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 Complete
An initial set of reports for door access is available under
the Reports Central site in InsideDC. More information is
available via the door access administration system by
request.
59
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 Underway
With adoption of a policy that centralizes capital
construction management (addressed in Rec #10 below), it
is not necessary to develop a countywide policy. Instead,
standard procedures are already established by the
Property & Facilities Department and will be documented in
a project manual as a reference resource. The manual will
be developed by March 1, 2014. Mar-14
2013 Global Follow-up report #11/12-13 October 2013
Page 19
Count Department Audit# Rec# Recommendation
Prior or
Original
Status
New
Status New Comments
New
Estimated
Date
60
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 Complete
As previously stated, Property & Facilities already
addresses markups via the standard set of general
conditions. These general conditions have been fully vetted
by Legal Counsel office and is the standard included with
every bid project. I do not feel it necessary to establish a
separate set of policies or procedures for something that is
already established practice through general conditions of
contracts.
61
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
Complete/
Ongoing
Upon completion of a public improvement contract, staff will
compile and present to the Board of Commissioners a
project completion report which will contain the financial
reconciliation, the final contract amounts with a list and
description of all change orders, and any other relevant
information. This will become a part of and recorded in the
Commissioners’ journal.
62
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 Underway
County administrative staff is in support of a policy that
establishes a centralized construction management process
through the Property & Facilities Department and will write
and recommend approval of a policy to the Board of
Commissioners. This policy will not apply to road
improvement projects. Although a formal policy has not
existed in the past, practice has been for P&F Department
to manage capital projects on behalf of the entire county.
The most recent example includes the $11+ million jail
expansion project. Completion of this policy is anticipated
by November 1, 2013. Nov-13
2013 Global Follow-up report #11/12-13 October 2013
Page 20
Count Department Audit# Rec# Recommendation
Prior or
Original
Status
New
Status New Comments
New
Estimated
Date
63
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 Underway
Because of centralized construction management through
the Property & Facilities Department, a manual to be used
countywide is not necessary. No one else should be
handling capital construction projects because very few
departments are equipped with the proper knowledge,
experience, and personnel to manage capital construction
projects. Instead, a departmental project/procedures
manual will be developed for in-house use. Manual will be
developed by March 1, 2014. Mar-14
64 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
The majority of bullet items within this recommendation
have been addressed or implemented with the exception of
equipment billing rates. Staff will revisit billing methodology
in the fall of 2013 (at conclusion of chip seal season) and
modify rates as necessary. Dec-13
65
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. Dec-13
66
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. Planned Underway Low priority and haven't had time. Dec-13
{END OF REPORT}