HomeMy WebLinkAboutInternal Audit Program Work PlanDeschutes County Board of Commissioners
1300 NW Wall St., Suite 200, Bend, OR 97701-1960
(541) 388-6570 - Fax (541) 385-3202 - www.deschutes.oig
AGENDA REQUEST & STAFF REPORT
For Board Worksession Meeting of August 18, 2008
Please see directions for completing this document on the next page.
DATE: 7/14/08
FROM: David Givans
TITLE OF AGENDA ITEM:
Discussion and appropval of Internal Audit Program workplan for 2008/2009.
PUBLIC HEARING ON THIS DATE? NO
Administrative Services 330-4674
BACKGROUND AND POLICY IMPLICATIONS:
Annually, the County Internal Auditor develops a workplan that identiifes internal audit projects for the
coming year. The workplan is first discussed with the Audit Committee. The Audit Committee has,
approved the proposed workplan. A copy of the audit committee ratified internal audit workplan is
attached.
FISCAL IMPLICATIONS:
None
RECOMMENDATION & ACTION REQUESTED:
Board approval of Internal Audit workplan for 2007/2008 as recommended by the Audit
Committee.
ATTENDANCE: David Givans, County Internal Auditor
DISTRIBUTION OF DOCUMENTS:
David Givans
Deschutes County - Internal Audit
To: County Audit Committee
cc: Dave Kanner, Board of County Commissioners
From: David Givans - County Internal Auditor
Date: 7/2008
Re: Internal Audit Workplan FY 2008 - 2009 {Approved by Audit Committee}
PROPOSED WORKPLAN & TIMING
CURRENTLY IN PROGRESS
1. Health benefits trust - Review of services (EBMS) (' 80 hrs) 8/08
2. Gas Card controls ('20hrs) 7/08 {Addition}
3. IT Audit - internet usage (-120 hrs) 12/08
EXTENSION of 07/08 workplan work (Timing and priorities, estimated)
4. Solid Waste - Capital projects/Follow-up {Reduce to follow-up only} (-80 hrs) 12/08
5. Human Resources - identified areas (-250 hrs) 3/09
6. Road - Costs and identified criteria (-200 hrs) 5/09
NEW ITEMS SCHEDULED (Timing and priorities, estimated)
7. Peer review and associated preparation (-120 hrs) 9/08
8. Global follow-up on outstanding recommendations (-80 hrs) 11/08
9. External Auditor RFP support (-40 hrs) 12/08
10. Computerized audit - selected expenditure procedures (-150 hrs) 7/09
TO BE WORKED -IN (Timing and priorities, estimated)
11. Cash Handling audits - (-120 hours)(throughout 07/08)
i. RV Park (10/08) / DA (1/09)
12. General follow-up reports - (May be able to get some support staff assistance) (-80 hrs)
i. 8/08 - Justice court / MH
ii. 9/08 - County Admin - Grants / Health
iii. 10/08 - CDD / State Grant in Aid (SO & AP&P)
iv. 2/09 - AP&P
v. 3/09 - Clerk / Gas cards
vi. Other IT/Dept consultant reports as needed
13. Assistance to Solid waste on Franchise fee increase (-20 hrs)
14. Ongoing assistance to departments following up on recommendations (80).
15. Ongoing assistance to Mental Health and Health Depts. on implementing recommendations
(-60 hrs)
16. Building maintenance - Building card issuance procedures
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EXTERNAL AUDIT COORDINATION:
External auditor reviews of Departments:
• 2008 -Justice Court / Fair & Expo
• 2007 - Health / Sheriff's Office
• 2006 - Juvenile / AP&P / SW
• 2005 - Clerk / CDD
• 2004 - Sheriff's Office / Mental Health
• Page 2