The URL can be used to link to this page

Home My WebLink About1516-9 Follow-up report on Juvenile Community Justice Division (Final 2-22-2016)Follow-up report of Juvenile Community Justice Division - Observations and Comparisons #15/16-9 February 2016 FOLLOW-UP REPORT Juvenile Community Justice Division - Observations and Comparisons (Internal audit report #14/15-5 issued March 2015) 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 Bend, OR 97708-6005 (541) 330-4674 David.Givans@Deschutes.org Audit committee: 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 Follow-up report of Juvenile Community Justice Division - Observations and Comparisons #15/16-9 February 2016 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 3.1. Appendix I – Updated Workplan for Report #14/15-5 (Status as of February 2016) …........................................................................ 3-4 Follow-up report of Juvenile Community Justice Division - Observations and Comparisons #15/16-9 February 2016 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 four (4) recommendations from the internal audit report on Juvenile Community Justice Division - Observations and Comparisons (#14/15-5 issued March 2015). The Juvenile Community Justice Divisions have addressed these recommendations as much as is applicable. The follow-up reflects the status as of February 2016. 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 Ken Hales, Community Justice Director as well as input from Tom Anderson, County Administrator. 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 updates received from the Community Justice Juvenile Division are included in Appendix I. 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 of Juvenile Community Justice Division - Observations and Comparisons #15/16-9 February 2016 Page 2 2. Follow-up Results Figure I - How were recommendations implemented? The follow-up included four (4) 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 workplan are provided in Appendix I. With this follow-up one hundred percent (100%) of the recommendations are completed. Follow-up report of Juvenile Community Justice Division - Observations and Comparisons #15/16-9 February 2016 Page 3 3. Appendix Appendix I – Updated Workplan for Report #14/15-5 (Status as of February 2016) Rec# Recommendation Department Comments Current Status UPDATED COMMENTS 1 It is recommended for Juvenile management to review the funding resources utilized by other counties and whether they could or would want to pursue any of those other funding sources. The department has and will continue to examine funding sources assessed by other county juvenile departments. The department is already studying the possibility of accessing Title IV monies. Completed The department has examined funding sources assessed by other county juvenile departments. Most notable among them are targeted opportunity grants, tax levy, and Title IVe reimbursement for case management toward preventing out of home placement. These options are not available to the department. The department has increased program generated revenue and state grant revenue for the juvenile division by approximately $100,000. 2 It is recommended for the Juvenile Division to consider utilizing better performance measures and present this data in the County Budget to demonstrate the quality of the services they provide to the public and to help consistently report their effectiveness. The department has many performance measures designed for many purposes. To package them in a comprehensive report would be of benefit to county leadership but not appropriate for the budget committee. The number of juvenile department performance measures included in the budget report is in compliance with the budget director's instructions. Completed The department has yet to identify its performance measures for the FY 2017 budget. The department tracks three dozen performance indicators for the juvenile division. The department will comply with the instructions of the budget director in determining its performance measures and report the specific indicators most closely related to the County’s goals and objectives. Follow-up report of Juvenile Community Justice Division - Observations and Comparisons #15/16-9 February 2016 Page 4 Rec# Recommendation Department Comments Current Status UPDATED COMMENTS 3 It is recommended for County Management to encourage greater use of appropriate performance measure data in the County Budget document. The department has many performance measures designed for many purposes. To package them in a comprehensive report would be of benefit to county leadership but not appropriate for the budget committee. The number of juvenile department performance measures included in the budget report is in compliance with the budget director's instructions Completed Each year, the Board of County Commissioners holds a retreat to prepare the County’s overall goals and objectives for the coming fiscal year. These goals and objectives reflect the Board’s highest priorities in serving the needs of the citizens of the County. Following that, each county department is asked to prepare a series of measurements and deliverables to gage their performance in implementing the goals and objectives. Those measurements and deliverables are published in the budget document and reported on each quarter during the year. Both County Management and the County Commissioners place a great deal of emphasis on this work, and it is followed closely throughout the year. Beyond the emphasis on the Countywide goals and objectives, departments are encouraged to present metrics during their hearing before the Budget Committee that illustrate the anticipated outcomes of the submitted budget. Further, departments are expected to track a range of measurements, both within the context of the countywide goals and objectives and in all other areas that reflective of the department’s mission. 4 It is recommended for measures chosen to be appropriate to assist the Budget Committee in understanding how effective a department is translating resources into desired results. Completed The department has yet to identify its performance measures for the FY 2017 budget. The department tracks three dozen performance indicators for the juvenile division. The department will comply with the instructions of the budget director in determining its performance measures and report the specific indicators most closely related to the County’s goals and objectives. {END OF REPORT}