HomeMy WebLinkAboutFollow-up of Grant deliverables reportFollow-up report on Grant Deliverables #12/13-10 April 2013
FOLLOW-UP REPORT
Grant Deliverables
(Internal audit report #11/12-7 issued June 2012)
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, CITP, CGMA
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 Grant Deliverables #12/13-10 April 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 #11/12-7 (Status updated as of March 2013) ………….……...…....................... 3
Follow-up report on Grant Deliverables #12/13-10 April 2013
Page 1
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 seven (7) recommendations from the internal audit report on Grant Deliverables
(#11/12-7) (issued June 2012).
The follow-up reflects the status as of March 2013. The original internal audit report should be referenced
for the full text of recommendations and discussion.
1.3 METHODOLOGY
The follow-up report was developed from information provided by David Inbody, Management Analyst. 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 verif y those assertions.
Administration 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 Grant Deliverables #12/13-10 April 2013
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2.
Follow-up
Results
Figure I -
How were
recommenda-
tions
implemented?
The follow-up included seven (7) recommendations. Management agreed with six of the recommendations and
partly with one of the recommendations.
Figure I provides an overview of the implementation status of the recommendations. The details of the updated
workplan are provided in Appendix I.
With this follow-up, five of the recommendations (72%) have been sufficiently completed. Administration is
working on the other two recommendations.
Completed
57%
Completed
in part
15%
Underway
14%
Planned
14%
Follow-up report on Grant Deliverables #12/13-10 April 2013
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3. Appendix Appendix I –Updated Workplan for Report #11/12-7 (Status as of March 2013)
Rec# Recommendation text Agreement Status
Estimated
Completion
Date Updated Department Comments
1
It is recommended for County Administration to develop
expectations on documentation with EDCO for maintaining
sufficient information on their due diligence process and on
reporting of the status of the companies. Agree
Completed
/Ongoing
EDCO has provided an example of the updated due
diligence documentation. Going forward the County
will be defining the expectations for additional work
performed by EDCO.
2
It is recommended for County Administration to include
County Finance in the review of these documents. They
are most familiar with assuring they have sufficient
information to calculate the loan under the provisions set
forth. Agree Completed
The County has taken on a greater role in reviewing
the documents and the language for the loan. Finance
is copied on those agreements.
3
It is recommended for the Board of County Commissioners
to consider in future appointments or reappointments a
process for these EDCO board seats similar to other
important committee assignments. Agree Planned May 2013
4
It is recommended that larger community grants be paid
out on a reimbursement basis with a provision for an
advance in cases of hardship.
Agree in
part
Completed
in part
Half of payment is made and balance paid after report
received on accomplishments.
5
It is recommended the County consider lessening the audit
requirement for all but the largest organizations. Agree Completed
5.1
If the County is going to request measures, they should
develop a report that assesses the outcomes/benefits
achieved from the grant. These could be then used to
recommend the agency in a future grant cycle. Agree
Completed
/Ongoing
Measures are now being assessed through next cycle
of funding. Still working on what information is
collected and how it is used.
6
It is recommended that County Administration consider,
when they can, consolidating community grant payments
and management to the same grant recipient. Agree Underway May 2013
Board is currently determining grant process. Role of
Children and Families Commission is changing.
{END OF REPORT}