HomeMy WebLinkAboutFollow-up of Environmental Center Grant MoniesFollow-up report on Environmental Center Grant Monies #12/13-6 January 2013
FOLLOW-UP REPORT
Environmental Center Grant Monies
(Internal audit report #11/12-2 issued December 2011)
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
Deschutes County Internal Auditor
1300 NW Wall St
PO Box 6005
Bend, OR 97708-6005
(541) 330-4674
David.Givans@deschutes.og
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
Follow-up report on Environmental Center Grant Monies #12/13-6 January 2013
TABLE OF
CONTENTS:
1. INTRODUCTION
1.1. Background ………………………………………...………………................................... 1
1.2. Objectives & Scope ……………………………………..………………………….…….… 1
1.3. Methodology ……………………………………………………..…………………….……. 1
2. FOLLOW-UP RESULTS ……………….…...………………………….............................. 2
3. APPENDIX I – Internal Audit Recommendations - Updated Workplan for
Report #11/12-2 (Status updated as of January 2013) ………….………....................... 3
Follow-up report on Environmental Center Grant Monies #12/13-6 January 2013
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1.
Introduction
1.1 BACKGROUND
Audit Authority:
The Deschutes County Audit Committee has suggested that follow-ups occur from nine months to one
year after the original report issuance. The Audit Committee’s would like to make sure departments
satisfactorily address recommendations.
1.2 OBJECTIVES and SCOPE
Objectives:
The objective was to follow-up on the outstanding audit recommendations.
Scope:
The follow-up included two (2) recommendations from the internal audit work performed on Environmental
Center Grant Monies (#11/12-2) (issued December 2011).
The follow-up reflects the status as of January 2013. The original internal audit report should be referenced
for the full text of recommendations and discussion. The report was performed as a non-audit service.
1.3 METHODOLOGY
The follow-up report was developed from information provided by Timm Schimke, Director of the
Department of Solid Waste. In cases where recommendations have not been implemented, comments
were sought for the reasons why and the timing for addressing these. The follow-up is, 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.
The Solid Waste Department in coordination with the Environmental Center should be acknowledged for
their work in addressing these 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
Follow-up report on Environmental Center Grant Monies #12/13-6 January 2013
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2.
Follow -up
Results
Figure I -
How were
recommenda-
tions
implemented?
The follow-up included two (2) recommendations. Management agreed with all of the recommendations.
Figure I provides an overview of the implementation status of the recommendations. The details of the updated
workplans are provided in Appendix I.
With this follow-up, all recommendations (100%) have been completed.
The recommendations were addressed through development of an updated contract (Doc #2012-522) with the
Environmental center that indicated how areas in the contract will help address requirements of the Oregon
DEQ’s Recovery Rate Credit program. In addition, the contract detailed specific performance measures to be
monitored. The total contract was in the amount of $95,296 for the fiscal year 2013.
Follow-up report on Environmental Center Grant Monies #12/13-6 January 2013
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3. Appendix Appendix I –Updated Workplan for Report #11/12-2 (Status as of January 2013)
Rec#
Recommendation Description
Agreement
Status
Department Comments
Completion
Date
1 It is recommended, with the potential
scale-down of Environmental Center
recycling education programs, that the
County monitor how they will fulfill the
requirements for these credits.
Agree Completed The Department of Solid Waste requires that
any task included in the scope of work help to
attain the DEQ 2% credits, so each task in the
scope of work for the current grant agreement
indicates which of the DEQ 2% credit areas
that will be met (or helped to be met) by that
task.
August 2012
2 It is recommended for the County,
with the assistance of the
Environmental Center, to consider
adding to the contract performance
measures aligned with the diversion
credit categories and scope of
services to assure requirements are
being met in an efficient and effective
manner.
Agree Completed The Department of Solid Waste requires that
any task included in the scope of work help to
attain the DEQ 2% credits, so each task in the
scope of work for the current grant agreement
indicates which of the DEQ 2% credit areas
that will be met (or helped to be met) by that
task.
August 2012
{END OF REPORT}