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Home My WebLink About1516-3 Global Follow-up Report (10-30-15)2015 Global Follow-up report #15/16-3 October 2015 2015 GLOBAL FOLLOW-UP REPORT Outstanding recommendations – 911 CSD, Additional wage payments, Administration, Assessor, Behavioral Health, Community Development, Health Benefits Trust, Health Services, Human Resources, Information Technology, Property & Facilities, Risk Management, Sheriff’s Office, Solid Waste and Veterans 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: Shawn Armstrong, Chair - Public member Chris Earnest - Public member Lindsey Lombard - Public member Michael Shadrach - Public member Jennifer Welander - Public member Anthony DeBone, County Commissioner Nancy Blankenship, County Clerk Dan Despotopulos, Fair & Expo Director 2015 Global Follow-up report #15/16-3 October 2015 TABLE OF CONTENTS: 1. INTRODUCTION 1.1. Background ………………………………………...………………………........ 1 1.2. Objectives & Scope ……………………………………..…………………….… 1 1.3. Methodology …………………………………………………………..….…… 1-2 2. FOLLOW-UP RESULTS ………………………………………………....….... 3-6 APPENDIX I – Updated workplan for identified outstanding recommendations (Status as of October 2015) …….…….…….…………………......... 7-22 2015 Global Follow-up report #15/16-3 October 2015 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 seventh 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 2015 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 forty recommendations included in this follow-up (as compared to sixty-two in the prior year). Status was determined through information provided by departments from September – October 2015. 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 2015 Global Follow-up report #15/16-3 October 2015 Page 2 TABLE I Reports and number of recom- mendations included in follow-up Department/ Area Original Report # Date Report Issued Last Follow- up Report Last Follow- up Date # of Original Recommenda- tions # Recommenda- tions in this follow-up % of Original 911 CSD 09/10-8 Mar-11 14/15-6 Sep-14 8 6 75% Additional wage payments (NEW) 12/13-2 May-13 13/14-8 Mar-14 4 4 100% Administration 10/11-6 Feb-11 14/15-6 Sep-14 3 1 33% Assessor 10/11-5 Jul-11 14/15-6 Sep-14 8 1 13% Behavioral Health 04/05-6 Mar-05 14/15-6 Sep-14 52 3 6% Community Development 06/07-7 Jan-08 14/15-6 Sep-14 11 2 18% Health Benefits Trust (NEW) 12/13-11 Oct-13 14/15-3 Aug-14 7 4 57% Health Services 10/11-3 Jan-12 14/15-6 Sep-14 17 2 12% Human Resources 08/09-16 Jan-10 14/15-6 Sep-14 26 4 15% Information Technology 08/09-11 Apr-09 14/15-6 Sep-14 8 1 13% Property & Facilities 09/10-6 May-10 14/15-6 Sep-14 15 3 20% Property & Facilities 11/12-12 Sep-12 14/15-6 Sep-14 5 3 60% Risk Management 11/12-3 Dec-11 14/15-6 Sep-14 15 1 7% Sheriff's Office 11/12-10 Aug-13 14/15-6 Sep-14 17 1 6% Solid Waste 03/04-1 Aug-03 14/15-6 Sep-14 34 1 3% Veterans (NEW) 12/13-1 Feb-13 13/14-7 Dec-13 6 3 50% Totals 236 40 17% 2015 Global Follow-up report #15/16-3 October 2015 Page 3 2. Follow -up Results The follow-up included forty (40) recommendations made over sixteen internal audit reports. The number of recommendations followed up on was down from 2014. The number of outstanding recommendations represented twenty-one percent (17%) of the original recommendations (as compared to 21% in 2014). For some of the reports, a couple of follow-ups have occurred. There were three new audits included in this follow- up and eleven associated recommendations. The follow-up indicates thirty-three (33) of these outstanding recommendations (or 53%) have been completed. Implementation is expected to take time for some recommendations, but the idea would be to have these incomplete recommendations resolved as soon as practicable. Figure I provides a summary of the change in status for these followed up recommendations. Forty-eight percent (48%) of the reviewed outstanding recommendations are completed. This compares with fifty three percent (53%) in 2014. 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. Figure I - How were recom- mendations implemented? 2015 Global Follow-up report #15/16-3 October 2015 Page 4 Figure II - How were recom- mendations implemented by department and report? Figure II provides a breakdown of the status of these recommendations by department and audit report. After the follow-up, only nine percent (9%) of the original recommendations are still outstanding (see Table II). Generally, there is a natural progression seen as “planned” implementation moves into an “underway” status and 2015 Global Follow-up report #15/16-3 October 2015 Page 5 Figure III - How has the status changed for outstanding recom- mendations? then to “complete”. Figure III indicates the beginning status of recommendations 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 an other. Figure III was designed to identify movement in recommendations. 2015 Global Follow-up report #15/16-3 October 2015 Page 6 TABLE II Reports, number of recommendations included in follow-up and percentage still outstanding Table II indicates the extent that there are still outstanding recommendations by report. Department/Area Original Report # # of Original Recommendations # Recommendations in this follow-up % of Original # of Recommendations still Outstanding % Outstanding 911 CSD 09/10-8 8 6 75% 0 0% Additional wage payments (NEW) 12/13-2 4 4 100% 2 50% Administration 10/11-6 3 1 33% 1 33% Assessor 10/11-5 8 1 13% 0 0% Behavioral Health 04/05-6 52 3 6% 3 6% Community Development 06/07-7 11 2 18% 2 18% Health Benefits Trust (NEW) 12/13-11 7 4 57% 4 57% Health Services 10/11-3 17 2 12% 0 0% Human Resources 08/09-16 26 4 15% 4 15% Information Technology 08/09-11 8 1 13% 0 0% Property & Facilities 09/10-6 15 3 20% 2 13% Property & Facilities 11/12-12 5 3 60% 1 20% Risk Management 11/12-3 15 1 7% 0 0% Sheriff's Office 11/12-10 17 1 6% 1 6% Solid Waste 03/04-1 34 1 3% 1 3% Veterans (NEW) 12/13-1 6 3 50% 0 0% Totals 236 40 17% 21 9% The table indicates for these reports 91% of the original recommendations accepted have been deemed completed. This doesn’t include all of the reports fully completed (over this period) and not part of the global follow-up. In 2014, the completion rate was 90%. 2015 Global Follow-up report #15/16-3 October 2015 Page 7 APPENDIX Appendix I – Updated workplan for identiifed outstanding recommendations. (status as of October 2015) Included as “completed” were statuses indicating they were complete and had some form of ongoing work; and withdrawn due to t he recommendation no longer being relevant in the current environment. Count Department Audit# Rec # Recommendation Prior or Original Status New Status New Comments New Estimated Date Prior 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 Completed After discussion with the Finance Department, it was determined the actual cost of scheduled overtime is 1/3 the amount budgeted because the 2/3 is offset through lower payroll. The extra 110 hours a year worked per FTE translates into 3 to 4 fewer FTEs, resulting in medical savings of $60-80K, which almost completely offsets the cost of the overtime. Staff is confident the low marginal cost is offset by positive labor relations. Jul-15 2 911 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 Completed The District underwent a strategic planning process to determine its optimal staffing levels. Line staff members are currently scheduled to meet varying activity demands by the time of day. Jul-15 3 911 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 Completed See items 1 and 2 above. Jul-15 4 911 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 Completed Strategic planning resulted in a medium term staffing model (2015- 2021) Jul-15 DESCHUTES COUNTY INTERNAL AUDIT REPORT 2015 Global Follow-up report #15/16-3 October 2015 Page 8 Count Department Audit# Rec # Recommendation Prior or Original Status New Status New Comments New Estimated Date Prior Estimated Date 5 911 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 Completed The District has made other 9-1-1 centers in Oregon aware it is willing to consider consolidation but the current state 9-1-1 phone tax funding model incents small rural counties to maintain their own 9-1-1 centers. Jul-15 6 911 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 Completed In May 2016 the District will ask the public for a higher level of permanent funding for long term operational and capital needs, including a new responsibility of building, operating and maintaining a new radio communications system. Jul-15 7 Additional wage payments 12/13 -2 1 It is recommended the County develop a policy to handle lead pay that extends beyond one year. Those policies may include: • requiring periodic re- approval (perhaps biennial) by the County Administrator (or designee) after review of the department’s support for continued lead pay. The County might consider having all departments resubmit a request for all current lead pays and submit new support to jumpstart a new process. Lead pays that are no longer necessary would be eliminated. • considering use of the out- of-class pay type for those Underway - Personnel Completed We have completed an extensive review and established a periodic review period. Each period review involves department input on assigned duties, a recommendation to County Administrator, and an approval/denial. Jun-14 2015 Global Follow-up report #15/16-3 October 2015 Page 9 Count Department Audit# Rec # Recommendation Prior or Original Status New Status New Comments New Estimated Date Prior Estimated Date warranted circumstances and review them annually. 8 Additional wage payments 12/13 -2 2 It is recommended that the Sheriff’s Office reconsider the need for the wellness program. If a need is determined, revisions to the wellness program are recommended to further the agency’s wellness goals in their workforce and provide outcomes that are measurable and can be easily documented. Underway - Sheriff's Office Planned The recommendation will be kept in mind during the next contract negotiation (6/2016). Jun-16 Jun-16 2015 Global Follow-up report #15/16-3 October 2015 Page 10 Count Department Audit# Rec # Recommendation Prior or Original Status New Status New Comments New Estimated Date Prior Estimated Date 9 Additional wage payments 12/13 -2 3 It is recommended the Sheriff’s Office consider adjusting the employee association language regarding bi-lingual pay to reflect that subsequent testing may be requested by a supervisor and or language that is similar to other County union association agreements. If no changes are made, Personnel should consider implementing an annual testing program as indicated in the union association agreement. Underway - Sheriff's Office Planned The recommendation will be kept in mind during the next contract negotiation (6/2016). Jun-16 Jun-16 10 Additional wage payments 12/13 -2 4 It is recommended for the Personnel department to obtain the supporting documentation for personnel files from departments. The actual originating certificates or testing would support the continuation or initiation of an additional pay. Underway - Personnel Completed We are in a maintenance mode. Supporting documentation is requested with add pay transactions. Jun-14 11 Administra tion 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. Underway Underway Moving into the discussions of the 2017 fiscal year budget, Finance will work with the Sheriff's office to either move the non-property tax revenues our of fund 701 and 702 into County fund 255, or update the agreement between the County and the Law Enforcement Service Districts to address concerns about how revenues will be paid over to the County. Mar-16 Dec-14 2015 Global Follow-up report #15/16-3 October 2015 Page 11 Count Department Audit# Rec # Recommendation Prior or Original Status New Status New Comments New Estimated Date Prior Estimated Date 12 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 Completed/ Ongoing 100% of the front of the appraisal jackets have been scanned. As stated previously, data entry staff scans as time is available but again we've had a turnover in staff and that has left current staff training new staff which allowed less time for scanning projects. Data entry staff will continue to scan as time allows. They have also been converting all appraisal sketches to a digital format for all new homes. Customer service staff is also scanning and will assist Cartography scan old files to preserve these records. 13 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. Underway Underway The department has developed a "Sliding fee schedule policy" that addresses the income verification. The department is still working on gaining adherence to the policy requirements. Further internal discussions required. Discussion to begin by Jan 2016 on hold 14 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 Dedicated scheduler hired. First day was 9/23/15. After a few weeks of training, BH training will move from individual clinicians to scheduler. Transition from Profiler to Epic occurs on 10/1/15 Nov-15 15 Behavioral Health 04/05 -6 30 It is recommended for the Department to develop collection procedures identifying the extent of collection efforts. Planned No Activity The department has documented some practices and is still working towards addressing the extent of effort to be spent in this area. Currently, no collection efforts used. Discussion to determine whether to pursue collection effort to begin by Dec-14 2015 Global Follow-up report #15/16-3 October 2015 Page 12 Count Department Audit# Rec # Recommendation Prior or Original Status New Status New Comments New Estimated Date Prior Estimated Date Jan 2016 16 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 Will work with the County Administrator and Finance to document this area. Jun-16 Feb-15 17 CDD 06/07 -7 10 It is recommended the department consider developing a policy on the creation and use of reserves. Underway Underway Stakeholder mtgs set for Oct. 6 and BOCC work session on Oct. 7 on 5- year operating plan and proposed 12 month reserve policy. Dec-15 Feb-15 18 Health Benefits Trust 12/13 -11 1 It is recommended for management of the Plan to develop and implement a consistent approach to assessing the performance of the DOC. Underway Underway We are in the final stages of selecting a benefit consultant and with this role, we will be utilizing the consultant to evaluate and establish performance standards for the DOC and Rx. TBD- based on consultant Jan-15 19 Health Benefits Trust 12/13 -11 2 It is recommended for County management to develop an approach to handling Plan and DOC staffing and oversight. Underway Underway We plan for the Benefits Consultant to complete a staffing analysis of the Doc and Rx. TBD- based on consultant Dec-14 2015 Global Follow-up report #15/16-3 October 2015 Page 13 Count Department Audit# Rec # Recommendation Prior or Original Status New Status New Comments New Estimated Date Prior Estimated Date 20 Health Benefits Trust 12/13 -11 3 It is recommended for the County to identify how to better collect information on employee DOC visits. It is suggested all employees be required to indicate on their timesheets their use of the DOC. Underway On hold Current timekeeping is inadequate to capture the information and lacks reporting. Will likely need to be postponed until new time keeping system is in place. Dec-14 21 Health Benefits Trust 12/13 -11 4 It is recommended, after adequate time sheet information has been collected, the County assess the cost to the County and departments for employee usage of the DOC on work time and whether they want to continue the practice at this level. Planned On hold Current timekeeping system is inadequate to capture the necessary information. Jul-15 22 Health Services 10/11 -3 11 It is recommended for the department to consider whether an electronic system could be developed to verify OHP status of appointmented clients. In addition, the department appears to need a policy to address the OHP clients that lose coverage. Underway Withdrawn The electronic health systems implemented do not have nor will they provide an opportunity for this kind of integration. Pass on further exploration. Dec-14 2015 Global Follow-up report #15/16-3 October 2015 Page 14 Count Department Audit# Rec # Recommendation Prior or Original Status New Status New Comments New Estimated Date Prior Estimated Date 23 Health Services 10/11 -3 15 It is recommended the two departments consider how they may consolidate and/or coordinate on similar topics and learn from the other’s best practices. Areas to investigate might include, client reception, call handling and phone message tree, and appointment reminders. Fiscal services even with the disparate systems might be improved and made more consistent with similar practices employed or performed together. Underway Completed/ Ongoing Behavioral Health transitioning to OCHIN-Epic EHR, which is the system Public Health is on. This will enable the department to leverage staff resources in billing, medical records and front office across both divisions. Cross divisional services are also present in school based health centers, behavioral health services for WIC clients and tobacco cessation among behavioral health clients. unknown 24 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. In progress Underway New legislation (including HB 3025 on criminal convictions) is under evaluation and may change initial work completed. Exploring third party service options. Jan-16 Sep-14 25 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. In progress Underway New legislation (including HB 3025 on criminal convictions) is under evaluation and may change initial work completed. Exploring third party service options. Jan-16 Oct-14 2015 Global Follow-up report #15/16-3 October 2015 Page 15 Count Department Audit# Rec # Recommendation Prior or Original Status New Status New Comments New Estimated Date Prior Estimated Date 26 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.” In progress Underway New legislation (including HB 3025 on criminal convictions) is under evaluation and may change initial work completed. Exploring third party service options. Jan-16 Oct-14 27 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. Under evaluation. Underway Exploring third party provider to address background services related to driving and options. Jan-16 Sep-14 2015 Global Follow-up report #15/16-3 October 2015 Page 16 Count Department Audit# Rec # Recommendation Prior or Original Status New Status New Comments New Estimated Date Prior Estimated Date 28 Informatio n Technolog y 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 Completed The IT Department has documented the procedures for the issuance and disabling of door access cards as part of employee on-boarding and off-boarding procedures. Only the HR, IT and Sheriff's Office can issue key cards. The management of card membership to door "Groups" is distributed to several departments based on need. Department have access to only the door groups for doors they own. Departments with access to their own groups are responsible for the membership of their groups. The departments without access to their door groups request IT to make changes to their door group. Information regarding the monitoring of door access is available by request through the IT Department or information is available to employees with access to "Report Central" on the County Intranet. Dec-14 29 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. Underway Underway For this and the next item, staff will have a policy drafted for Board discussion and possible approval at either a November or December 2015 work session. It will recommend that oversight and management of all capital construction projects for facilities that are intended for tenancy or occupancy are to be centralized within the Property & Facilities Department. It will also outline in a bullet point manner general milestone steps for starting and completing a capital construction Nov or Dec 2015 March 2015 2015 Global Follow-up report #15/16-3 October 2015 Page 17 Count Department Audit# Rec # Recommendation Prior or Original Status New Status New Comments New Estimated Date Prior Estimated Date project. 30 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. Underway Underway See above Nov or Dec 2015 March 2015 31 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. Underway Completed Staff does not feel this is necessary. With the policy to centralize capital projects, there does not need to be a policy manual for various departments and personnel to utilize. Capital project management is not something that inexperienced personnel should undertake. March 2015 2015 Global Follow-up report #15/16-3 October 2015 Page 18 Count Department Audit# Rec # Recommendation Prior or Original Status New Status New Comments New Estimated Date Prior Estimated Date 32 Property & Facilities 11/12 -12 3 It is recommended for the County to develop a policy for use of County facilities and how rents should be developed for internal and external tenants. • This policy may consider community contributions, costs to the County and needs by County departments when allowing for outside use of County building space. • A preference should be given for County departments to use available space, especially in County buildings when it can be contiguous with their other operations. • External market rates should be used when considering rent levels, as well as costs for depreciation, interest and other costs. Rents should be adequate to provide for significant repairs and improvements over the life of the property. • The County should seek (with non-County tenants) a market rental agreement. Maintenance, utilities and property taxes, if applicable, should be recovered or reimbursed. Underway Completed Memo provided from Property Manager regarding process of determining lease rates. New leases are negotiated at market rate, and existing leases are brought up to market at lease renewal. For example, a recent renewal with State Building Codes Division increased the lease rate by 109%. Dec 2014 2015 Global Follow-up report #15/16-3 October 2015 Page 19 Count Department Audit# Rec # Recommendation Prior or Original Status New Status New Comments New Estimated Date Prior Estimated Date 33 Property & Facilities 11/12 -12 4 Based on the discussions from this year’s budget committee, it is further recommended for the County to consider an accounting and budgeting process for building usage costs to assure transparency, equity and fairness in costs and sufficiency to meet debt and future repairs. The County may also need to address in the solution the rules under OMB A-87 for cost allocations. Underway Underway In discussions with the Finance Director, we have agreed to present to the Board a proposal to equitably distribute outstanding debt related to office facilities across the board to all county tenants. Scenario 1: Take all annual debt associated with facilities and divide equally amongst all maintained square footage to develop a cost per square foot for “lease” payment charged to each county tenant. Exclude Sheriff office and Fair and Expo Center. Scenario 2: Do same as scenario 1, but remove exceptions and their associated debt. For example, remove CDD because they pay 100% of their debt; remove Solid Waste portion of debt because they pay 100%; remove % of HHS for Courtney because they pay a certain portion of their debt The annual rates could change year-by-year as debt is incurred and as debt is satisfied. We do not feel that the maintenance portion needs to be addressed because we have fund 142 that has served that purpose. This fund has been utilized for ongoing and one- time major maintenance needs such as HVAC, roofs, windows, control access upgrades, UIC compliance and improvements, flooring, etc. If some repair is so large that there are not enough funds, we can request additional appropriation of General Funds or spread out a need to present to Board and receive their input and possible approval Nov or Dec 2015 Dec 2014 2015 Global Follow-up report #15/16-3 October 2015 Page 20 Count Department Audit# Rec # Recommendation Prior or Original Status New Status New Comments New Estimated Date Prior Estimated Date project over multiple years, which is what we did with the juvenile roof which was nearly $200,000. This fund has carried over significantly more than $1 million in beginning cash over the past six years. This proposal will be presented to the Board at one of its November or December work sessions, depending on schedule availability. 34 Property & Facilities 11/12 -12 5 The County should consider whether the benefits derived from the daycare facility balance with the associated costs of occupying a core County facility. A modest paid incentive to eligible staff desiring to use the daycare services (which would be compensable) may be more cost effective and provide greater value to the affected employees. Underway Completed Staff has held discussion with the Board regarding the upcoming lease expiration, and the Board has directed staff to conduct a solicitation process to request proposals for operation of the daycare facility. The Board has, in essence, agreed that the daycare arrangement will continue. March 2016 35 Risk Managem ent 11/12 -3 7 It is recommended for Risk Management to complete documentation of their accounting policies and procedures. The procedures should emphasize the areas of revenue and deposit handling, monitoring, supervision and segregation of duties. These policies and procedures should be available to all employees and should detail the responsibilities of each employee. Underway Completed Risk staff's duties are in the process of being documented and saved. Cash handling policy has been updated. Oct-14 2015 Global Follow-up report #15/16-3 October 2015 Page 21 Count Department Audit# Rec # Recommendation Prior or Original Status New Status New Comments New Estimated Date Prior Estimated Date 36 Sheriff's Office 11/12 -10 14 It is recommended the software administrator(s) develop a written manual for how they have setup the system and plan for its operation. Underway Underway Sheriff's Office IT staff will prepare this manual. Nov-15 37 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 Staff have completed three quarters of the necessary documentation. On task with completing by fiscal year-end. Jun-16 Dec-14 38 Veterans 12/13 -1 1 It is recommended for a policy to be developed by Deschutes County Veterans’ Services Office to address whether and the extent of services provided to non- Deschutes County veterans. This policy should consider moving towards a situation of limiting “out of county” veterans and referring them to ODVA when there is a backlog to see new Deschutes County veterans. Underway Completed A Departmental policy has been developed and implemented concerning this matter. We will only see out of county veterans if they are unable to see their local VSO, and only after all in county veterans have been seen. Jun-14 2015 Global Follow-up report #15/16-3 October 2015 Page 22 Count Department Audit# Rec # Recommendation Prior or Original Status New Status New Comments New Estimated Date Prior Estimated Date 39 Veterans 12/13 -1 3 It is recommended for the Office to consider more fully utilizing the software for communicating and operating with client information. Underway Completed We are entering all data and contacts into our software data base. The VA has implemented electronic claims filing that require all data to be entered. Jun-14 40 Veterans 12/13 -1 5 It is recommended for the Office to seek methods for collecting their information for measures from their computerized systems, when possible. Underway Completed We are utilizing every method within our means to collect and report all data required by the state. The Oregon Department of Veterans Affairs has not yet implemented new reporting forms, however once completed and implemented we will utilize those forms for all reporting. Jun-14 {END OF REPORT}