HomeMy WebLinkAbout1516-11 Follow-up report on Notary Fees (Final 5-4-16)Follow-up report of Notary Fees #15/16-11 May 2016
FOLLOW-UP REPORT
Notary Fees
(Internal audit report #15/16-8 issued March 2016)
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
John Barnett - Public member
Chris Earnest - Public member
Lindsey Lombard - Public member
Michael Shadrach - Public member
Wayne Yeatman - Public member
Anthony DeBone, County Commissioner
Nancy Blankenship, County Clerk
Dan Despotopulos, Fair & Expo Director
Follow-up report of Notary Fees #15/16-11 May 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 #15/16-8
(Status as of April 2016) ….................................................................................. 3
Follow-up report of Notary Fees #15/16-11 May 2016
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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 three (3) recommendations from the internal audit report on Notary Fees for County
Administration (#15/16-8 issued March 2016).
The follow-up reflects the status as of April 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 Erik Kropp, Deputy 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 County Administration 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 Notary Fees #15/16-11 May 2016
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2.
Follow-up
Results
Figure I -
How were
recommendations
implemented?
The follow-up included three (3) recommendations. Management agreed with all of the recommendations.
Management addressed the recommendations well in advance of the normal nine-month follow-up. They are
to be recognized for their complete and quick response to the recommendations identified.
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 Notary Fees #15/16-11 May 2016
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3. Appendix Appendix I – Updated Workplan for Report #15/16-8 (Status as of April 2016)
Workplan 15/16-8
Ag
r
e
e
Di
s
a
g
r
e
e
Implementation Status
Comments Rec# Recommendations Co
m
p
l
e
t
e
d
Un
d
e
r
w
a
y
Pl
a
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Estimated
or Actual
Date of
Completion
1 It is recommended for a supervisor to periodically
review and verify deposit activity between the log,
receipt book and the fund. This review should be
documented.
X X Completed/
Ongoing
Supervisor completed the review in April
2016. The next review will be January 2017,
then every six months (January and July)
2 It is recommended for the notary to indicate beside
the service in their notary log the receipt #
associated with the County fee collected. (They do
not need to keep a copy of the deposit receipt).
X X Completed Staff performing notary services have started
noting when a County fee is collected in the
notary log.
3 It is recommended the notary fees be deposited in
the fund associated with the notary’s salary (in this
case, Fund 625).
X X Completed An account for notary fee deposits has been
added to fund 625 and future notary fee
deposits will be posted to fund 625.
start, we have been meeting weekly for the past several months to develop/refine a policy that we intend to use
onversation with client departments. We feel it would be better to have something in-hand when we he discupolicy that has
been vetted through client departments. I am hopef that we will have good information in time for the FY 18 Budget process.
ndfor the delay. For whatever reason I had it in my mind that it was due today.
{END OF REPORT}