HomeMy WebLinkAbout1617-1 Global follow-up report (Final 11-4-16)2016 Global Follow-up report #16/17-1
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• Deschutes County,
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Oregon
November 2016
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
2016 GLOBAL FOLLOW-UP REPORT
Outstanding recommendations —
Additional wage payments, State grant-in-aid monies,
Administration, Behavioral Health, Community Development,
Health benefits trust, Human Resources, Property & Facilities,
Sheriff's Office, Solid Waste, and Selected electronic
communications
Audit committee members:
Lindsey Lombard, Chair - Public member
John Barnett - Public member
Tom Linhares - Public member
Daryl Parrish - Public member
Michael Shadrach - Public member
Wayne Yeatman - Public member
Anthony DeBone, County Commissioner
®® Nancy Blankenship, County Clerk
Dan Despotopulos, Fair & Expo Director
®® To request this information in an alternate format, please call (541) 330-4674 or send email to David. GivansADeschutes.org
2016 Global Follow-up report #16/17-1 November 2016
TABLE OF
CONTENTS:
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 2016) ................................................... 7-19
2016 Global Follow-up report #16/17-1
1. Introduction
November 2016
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 eighth annual global
follow-up looking back to unresolved recommendations in prior follow-ups.
Objectives:
The objective was to follow-up on previously incomplete recommendations.
Scope:
This 2016 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-three recommendations included in this follow-up (as compared to forty in the prior year).
Status was determined through information provided by departments from October 2016 — November 2016. The
original internal reports should be referenced for the full text of recommendations and associated discussion. All
internal audit performance reports are published on the County website at
https://www.deschutes.org/administration/page/internal-audit-reports
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.
Page 1
2016 Global Follow-up report #16/17-1 November 2016
TABLE I
Reports and
number of recom-
mendations
included in
follow-up
{Reports
hyperlinked)
Since no substantive audit work was performed, Government Auditing Standards issued by the Comptroller
General of the United States were not followed.
Page 2
..
Last
Original
#
Recommenda-
Department/..
..
ReportArea
..
...
Original
Additional wage
payments
12/13-2
May -13
15/16-3
Nov -16
4
2
50%
Behavioral Health
04/05-6
Mar -05
15/16-3
Nov -16
52
3
6%
Behavioral Health
(NEW)
13/14-3
May -14
14/15-8
Jun -15
9
9
100%
Community
Development
06/07-7
Jan -08
15/16-3
Nov -16
11
2
18%
Health Benefits
Trust
12/13-11
Oct -13
15/16-3
Nov -16
7
4
57%
Human Resources
08/09-16
Jan -10
15/16-3
Nov -16
26
4
15%
Property & Facilities
09/10-6
May -10
15/16-3
Nov -16
15
2
13%
Property & Facilities
11/12-12
Sep -12
15/16-3
Nov -16
5
1
20%
Selected electronic
communications
(NEW)
13/14-4
Aug -14
14/15-11
Jun -15
13
12
92%
Sheriffs Office
11/12-10
Aug -13
15/16-3
Nov -16
17
1
6%
Solid Waste
03/04-1
Aug -03
15/16-3
Nov -16
34
1
3%
Solid Waste (NEW)
14/15-1
Aug -14
14/15-12
Jun -15
3
1
33%
State Grant-in-aid
monies
10/11-6
Feb -11
15/16-3
Nov -16
3
1
33%
Totals
199
43
22%
Page 2
2016 Global Follow-up report #16/17-1
2. Follow-up Results
Figure I -
How were recom-
mendations
implemented?
November 2016
The follow-up included forty-three (43) recommendations made over thirteen internal audit reports. The number
of recommendations followed up on was slightly up from 2015. The number of outstanding recommendations
represented twenty-two percent (22%) of the original recommendations (as compared to 17% in 2015). For some
of the reports, a couple of follow-ups have occurred. There were three new audits included in this follow-up with
twenty-two outstanding recommendations.
The follow-up indicates eighteen (18) of these outstanding recommendations (or 42%) 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-two percent (42%) of the reviewed outstanding
recommendations are completed. This compares with forty-eight percent (48%) in 2015.
Com
Underway
42%
Planned
79'0
On Hold _- !
9%
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.
Page 3
2016 Global Follow-up report #16/17-1 November 2016
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.
100%
90%
800/0
70%
6O%
50%
4O%
30%
20%
10°%0
0%
■ Complete i Underway ❑ Planned i On hold
Beginning status, Audit#, Department/Area
Generally, there is a natural progression seen as "planned" implementation moves into an "underway" status and
then to "complete". Figure III indicates the beginning status of recommendations coming into this follow-up and
Page 4
2016 Global Follow-up report #16/17-1 November 2016
Figure III -
How has the
status changed
for outstanding
recom-
mendations?
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 another. Figure III was designed to identify
movement in recommendations.
100%
90%
800/0
70%
60%
50%
40%
30%
20%
10%
0%
■ Complete s Underway ❑ Planned '/. On hold
Audit#, Department/Area
Page 5
2016 Global Follow-up report #16/17-1 November 2016
TABLE II
Reports, number
of
recommendations
included in
follow-up and
percentage still
outstanding
Table II indicates for these reports 87% 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 2015, the global follow-up completion rate was 91 %. After the follow-up, only thirteen percent
(13%) of the original recommendations are still outstanding (see Table II).
Department/Area
Additional wage payments
Report #
12/13-2
# of Original
Recommendations
4
#
RecommendationsOriginal
in this follow-up
2
Original
50%
Recommendations
still Outstanding
2
Outstanding
50%
Behavioral Health
04/05-6
52
3
6%
1
2%
Behavioral Health (NEW)
13/14-3
9
9
100%
1
11%
Community Development
06/07-7
11
2
18%
1
9%
Health benefits trust
12/13-11
7
4
57%
4
57%
Human Resources
08/09-16
26
4
15%
4
15%
Property & Facilities
09/10-6
15
2
13%
0
0%
Property & Facilities
11/12-12
5
1
20%
1
20%
Selected electronic
communications (NEW)
13/14-4
13
12
92%
9
69%
Sheriffs Office
11/12-10
17
1
6%
0
0%
Solid Waste
03/04-1
34
1
3%
1
3%
Solid Waste (NEW)
14/15-1
3
1
33%
0
0%
State rant -in -aid monies
10/11-6
3
1
33%
1
33%
Totals
199
43
22%
25
13%
Page 6
2016 Global Follow-up report #16/17-1 November 2016
APPENDIX
Included as "completed" were statuses indicating they were complete and had some form of ongoing work; and withdrawn due to the
recommendation no longer being relevant in the current environment. Items that are not complete are grayed out.
Page 7
Prior or
Original
New
New
Estimated
Prior
Estimated
Count
Department
Audit#
Rec#
Recommendation
Status
Status
New Comments
Date
Date
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
The union contract has not been
Union
goals in their workforce and
completed at this time, but the
contract
Additional
provide outcomes that are
recommendations for the additional
expired,
wage
12/13
measurable and can be easily
wage payments should be addressed
negotiations
1
payments
-2
2
documented.
Planned
Underway
in the contract.
imminent
Jun -16
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
The union contract has not been
Union
should consider implementing
completed at this time, but the
contract
Additional
an annual testing program as
recommendations for the additional
expired,
wage
12/13
indicated in the union
wage payments should be addressed
negotiations
2
payments
-2
1 3
association agreement.
Planned
Underway
in the contract.
imminent
Jun -16
Billing: Current "Sliding Fee
Schedule" policy is under a brief
revision to update criteria to 2016
It is recommended the
federal poverty guidelines. Further
Department consider requiring
revisions will be pending our approval
support for information used to
to be a CCBHC because that will
Discussion
establish reduced client fees.
impact our policy and requirements.
to begin
Behavioral
04/05
This might include income tax
Income verification requirements will
by Jan
3
Health
-6
4
returns or pay stubs.
Underway
On hold
be considered at that time.
Feb 2017
2016
Page 7
2016 Global Follow-up report #16/17-1 November 2016
Count
4
Department
Behavioral
Health
Audit#
04/05
-6
Rec#
18
Recommendation
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.
Prior.
Original
Status
Underway
New
Status .
Complete
New Comments
Centralized scheduling is now
occurring consistently at all clinics
and hub settings where appropriate.
Clinicians working in the community
maintain some of their own
scheduling processes.
Estimated
Date
Estimated
Date
Nov -15
Discussion
to
determine
Billing: It is recognized that collection
whether to
procedures are needed and will likely
pursue
It is recommended for the
be modeled after PH's current
collection
Department to develop
process; however, this is pending
effort to
Behavioral
04/05
collection procedures identifying
review based on our approval to be a
begin by
5
Health
-6
30
the extent of collection efforts.
On hold
On hold
CCBHC.
Feb 2017
Jan 2016
DCHS Behavioral Health completed
its transition to the OCHIN EHR
October 2015. All scheduling, billing
and EHR documentation now occurs
via OCHIN EHR. The system has
safeguards (close encounter
validations) in place to ensure
It is recommended for DCHS
integrity of the chart is not
management put in place
compromised. The SPP team also
sufficient controls to assure
completes quarterly chart audits and
compliance requirements are
weekly pre -billing audits to monitor
met whether they be through
compliance. Compliance Officer also
Behavioral
13/14
software design or through
investigates and follows up on all
6
Health 1
-3
1 1
1 additional review by staff.
Underway
Complete
compliance concerns.
Fall 2015
Page 8
2016 Global Follow-up report #16/17-1 November 2016
Page 9
Prior.
Original
New
Estimated
Estimated
Count
Department
Audit#
Rec#
Recommendation
Status
Status
New Comments
Date
Date
Billing: Productivity hours and dollars
are already being tracked. Billing is in
the process of establishing
measurable metrics to track to ensure
encounters are being billed timely and
paid or written off appropriately.
Encounters: Managers and
supervisors receive biweekly reports
It is recommended for the
which details each appointment and
department to institute sufficient
encounter the clinician has had for
controls over services to assure
the previous 30 days. Encounters are
they are being captured and
flagged if they are in an unfinished
billed. To the extent needed,
state that would prevent them from
the department should gain a
going through billing. SPP team also
better understanding of the
provide feedback to clinical staff
Behavioral
13/14
extent services being provided
and/or supervisor when there are
7
Health
-3
2
by provider.
Underway
Underway
potential missed billable services.
March 2017
Fall 2015
Centralized scheduling is now
It is recommended the
occurring consistently at all clinics
department find and enforce a
and hub settings where appropriate.
solution to its scheduling needs
Clinicians working in the community
Behavioral
13/14
that better addresses client and
maintain some of their own
8
Health
-3
3
organization needs.
Underway
Complete
scheduling processes.
Fall 2015
Page 9
2016 Global Follow-up report #16/17-1 November 2016
Page 10
Prior.
Original
New
I
Estimated
Estimated
Count
Department
Audit#
Rec#
Recommendation
Status
Status
New Comments
Date
Date
The EHR has built in safeguards
(close encounter validations) which
notify the provider real-time of errors
prior to the services being signed and
billable. Billing and SPP work in
tandem with auditing and
invalidations. SPP runs reports every
other month to capture services that
need billing corrections. They send
invalidations quarterly. SPP also
requests services be billed out that
It is recommended the
were not previously billed due to lack
Department, after considering
of insurance info. SPP has created a
the integrity of the software
new position on the team and hired a
product and data, available
staff person with billing, coding and
staffing and the progress of
auditing experience. This person
implementation; coordinate the
does weekly pre -billing audits and
compliance efforts between
identifying trends, following up with
Behavioral
13/14
billing and the Quality
clinical and billing staff on audit
9
Health
-3
4
Management Team.
Underway
Complete
findings.
Fall 2015
Compliance: Same as above. Billing:
It is recommended the
Auditing work queue has been
Department work towards
established within the billing work
utilizing the data in the software
queues in order to review services for
system to develop a
signatures. Reports are run to
coordinated quality review
capture and track our problem areas.
Behavioral
13/14
process for billing and quality
SPP and Billing work closely to
10
Health
-3
5
management
Underway
Complete
identify trends in encounter errors.
Fall 2015
Page 10
2016 Global Follow-up report #16/17-1 November 2016
Page 11
Prior.
Original
New
Estimated
Estimated
Count
Department
Audit#
Rec#
Recommendation
Status
Status
New Comments
Date
Date
DCBH's current Data Integrity Rate is
92% and the department has
received confirmation from the April
2015 state site review that
documentation is both compliant and
of high quality according to state
standards. Compliance and quality
It is recommended the Quality
audits will continue to be performed
Management Team focus their
on a quarterly basis to ensure
audit efforts on quality and
ongoing adherence to rules and
compliance efforts that require
regulations. We have sustained
more skilled assessment of
progress of Data Integrity Audits and
clinical documentation once
current rate of 91%. We have
they have addressed the more
implemented more skilled, quality
Behavioral
13/14
basic compliance efforts within
audits and will continue to do ongoing
11
Health
-3
6
the system.
Underway
Complete
quarterly audits.
Fall 2015
Audit Trail Reports show: individual
who entered data, history of changes
to data including date and time.
System can be accessed remotely,
but securely and with unique user
login which maintains integrity of
Audit Trail. Users are inactivated
upon termination of employment.
Audit trail of information exported
(reports from within EHR are not
It is recommended for the
exportable at this time) records can
Department to establish
be exported and faxed electronically
appropriate audit logs and the
through secure ROI Module,
underlying oversight and
implemented Oct -16. Users do not
Behavioral
13/14
reporting to assure the software
have the ability to import data or to
12
Health
-3
7
is working as intended.
Underway
Complete
disable audit log feature.
Fall 2015
Privacy Officer reviews a variety of
It is recommended that
Audit Log reports on a monthly basis,
appropriate policies and
at minimum. Supporting Policy:
Behavioral
13/14
procedures be in place for
HIPAA Safeguards and Breach
13
Health
-3
8
handling of the audit logs.
Underway
Complete
Notification
Fall 2015
Page 11
2016 Global Follow-up report #16/17-1 November 2016
Page 12
Prior.
Original
New
Estimated
Estimated
Count
Department
Audit#
Rec#
Recommendation
Status
Status
New Comments
Date
Date
Front desk staff collect identification
and scan patient identification into the
7
EHR, type of identification collected is
documented on the intake paperwork.
It is recommended the
Printing capabilities are limited within
department assess how they
Epic by user security/access.
could address identification of
However, there isn't a way to prevent
clients and appropriate limiting
staff from manually taking a
Behavioral
13/14
of printing and exporting of
screenshot and printing outside of the
14
Health
-3
9
clinical records.
Underway
Complete
EHR.
Fall 2015
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
CDD researched and documented
process as they develop and
past and current financial transactions
06/07
structure financial arrangements
related to the Newberry
15
CDD
-7
1 9
for real property.
Underway
Complete
Neighborhood transactions.
Jun -16
The department's management
analyst is researching industry
It is recommended the
standards and reviewing past
department consider developing
practices to determine a
06/07
a policy on the creation and use
recommendation regarding the
16
CDD
-7
10
of reserves.
Underway
Underway
creation and use of reserves.
Mar -17
Dec -15
Analysis of the Plan utilization has
It is recommended for
been completed. Analysis has begun
management of the Plan to
for the DOC utilization in particular.
develop and implement a
Once complete, we will work with the
TBD -
Health
consistent approach to
benefit consultants to develop the
based on
Benefits
12/13
assessing the performance of
approach for assessing the
consultant
17
Trust
-11
1
1 the DOC.
Underway
Underway
performance of the DOC.
May -17
4/2017
Page 12
2016 Global Follow-up report #16/17-1 November 2016
Page 13
Prior.
Original
New
I
Estimated
Estimated
Count
Department
Audit#
Rec#
Recommendation
Status
Status
New Comments
Date
Date
Staffing was reviewed with DOC
vendor to determine that
appointments were filled at 85-95% of
capacity. We have determined that
increasing provider appointments is
It is recommended for County
necessary given the current capacity.
TBD -
Health
management to develop an
We have changed the staffing model
based on
Benefits
12/13
approach to handling Plan and
to address the need for additional
consultant
18
Trust
-11
2
DOC staffing and oversight.
Underway
Underway
capacity.
May -1 7
4/2017
It is recommended for the
County to identify how to better
Current timekeeping is inadequate to
collect information on employee
capture the information and lacks
DOC visits. It is suggested all
reporting. Will need to be postponed
Health
employees be required to
until new time keeping system is in
Benefits
12/13
indicate on their timesheets
place and a consistent time recording
19
Trust
-11
3
their use of the DOC.
On hold
On hold
practice is established.
Sep -1 7
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
Health
and whether they want to
Current timekeeping system and
Benefits
12/13
continue the practice at this
practices are inadequate to capture
20
Trust
-11
4
level.
On hold
On hold
the necessary information.
Sep -17
It is recommended for County
Legal Counsel to evaluate
whether the
HR is working with Risk, Legal, and
authorization/disclosure forms
other departments to review current
Human
08/09
currently being utilized comply
policies, practices, and forms in place
21
resources
-16
3
with FCRA.
Underway
Underway
to ensure compliance with FCRA.
Jan -17
Jan -16
It is recommended the County
train and work with departments
to establish meaningful
procedures to comply with the
FCRA. This might require some
HR is evaluating current department
revision to the current
practices and procedures regarding
Human
08/09
background policy (HR -3) or
background policy. HR continues to
22
resources
-16
1 3.1
1 personnel rules.
Underway
Underway
explore third party service options.
Jan -17
Jan -16
Page 13
2016 Global Follow-up report #16/17-1 November 2016
Page 14
Prior.
Original
New
Estimated
Estimated
Count
Department
Audit#
Rec#
Recommendation
Status
Status
New Comments
Date
Date
It is recommended the County
develop standardized "pre -
7
adverse action disclosures" and
"adverse action notices" to
provide to candidates whose
applications are denied, in
HR is evaluating current department
whole or in part, on the basis of
practices and procedures regarding
Human
08/09
information contained within a
background policy. HR continues to
23
resources
-16
3.2
1 "consumer report."
Underway
Underway
explore third party service options.
Jan -17
Jan -16
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
HR is evaluating current department
the job application or
practices and procedures regarding
authorization form have
background policy. HR continues to
candidates identify the state(s)
explore third party service options to
Human
08/09
they have lived in over the prior
address background services related
24
resources
-16
5.1
five years.
Underway
Underway
to driving and options.
Jan -17
Jan -16
Board adopted a revised BLDG -01
policy addressing this item. The
It is recommended for the
department continues to recognize
County to consider developing
the value of a resource manual for
capital project policies and
project management. This will be a
procedures to provide guidance
priority once an existing vacant
and define responsibilities
position is filled within the
Property &
09/10
related to change orders in
department. Estimated completion:
Nov or
25
Facilities
-6
1 6
1 contracts.
Underway
Complete
I December 2017.
Dec 2015
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2016 Global Follow-up report #16/17-1 November 2016
Page 15
Prior.
Original
New
Estimated
Estimated
Count
Department
Audit#
Rec#
Recommendation
Status
Status
New Comments
Date
Date
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
Board adopted a revised BLDG -01
and complexity of the
policy addressing this item. The
construction project, Property
Facilities Department continues to
and Facilities could assemble
discuss with the Finance Director and
an appropriate project team.
Administration options for equitably
The policy should identify
distributing outstanding debt.
Property &
09/10
anticipated roles and
Estimated completion: December
Nov or
26
Facilities
-6
10
responsibilities.
Underway
Complete
2017.
Dec 2015
Analysis work was completed on this
concept in 2016. The results were
discussed with the County
Administrator, the Finance Director
Based on the discussions from
and the Facilities Director. Several
this year's budget committee, it
issues, including equity for
is further recommended for the
departments that have funded their
County to consider an
own debt, have yet to be solved. We
need to
accounting and budgeting
have also experienced the turnover of
present to
process for building usage costs
the Facilities Director. These may be
Board and
to assure transparency, equity
valid issues that should be addressed
receive
and fairness in costs and
in the future but this work will not take
their input
sufficiency to meet debt and
place until after the new software is
and
future repairs. The County may
implemented and we have further
possible
also need to address in the
discussions about the impacts on
approval
Property &
11/12
solution the rules under OMB A-
department budgets from changes in
Nov or
27
Facilities
1 -12
1 4
87 for cost allocations.
Underway
Planned
the current practices.
TBD
Dec 2015
Page 15
2016 Global Follow-up report #16/17-1 November 2016
Page 16
Prior.
Original
New
Estimated
Estimated
Count
Department
Audit#
Rec#
Recommendation
Status
Status
New Comments
Date
Date
The County Clerk's Office held the
information session on the Oregon
Records Management Solution
(ORMS). County staff determined that
ORMS is too costly for Countywide
deployment. Instead, staff from the
Clerk's Office, IT, and Admin
recommend that each department
It is recommended for the
should determine the best technology
County Clerk and County
solution for the department's records
Management to implement a
management needs. Once a County
Selected
records management program
policy on records management is
Electronic
for electronic public records
adopted, the Clerk's Office, IT,
Communic
13/14
consistent with the State's
Admin, and Legal will roll out
28
ations
-4
1
requirements
TBD
Underway
countywide training.
Apr -1 7
TBD
It is recommended the County
consider adding and/or utilizing
electronic record management
Staff from the Clerk's Office, IT,
Selected
systems to manage retention,
Admin and Legal are recommending
Electronic
provide access and provide
that each department needs to
Communic
13/14
appropriate destruction of
determine the best method to
29
ations
-4
8
records beyond their retention.
TBD
Complete
manage electronic records.
TBD
It is recommended for the
Selected
County to address the State
Staff have incorporated State
Electronic
Archivist recommendations for
Archivist recommendations into the
Communic
13/14
electronic records management
draft County policy on records
30
ations
-4
10
systems.
TBD
Complete
management.
TBD
To the extent a system is in
Selected
place, it is recommended
Countywide training on records
Electronic
management develop an
management will be provided once a
Communic
13/14
approach to meeting document
records management policy is
31 1
ations
1 -4
11
1 management objectives.
TBD
Underway
adopted.
Apr -16
TBD
Page 16
2016 Global Follow-up report #16/17-1 November 2016
Page 17
Prior.
Original
New
Estimated
Estimated
Count
Department
Audit#
Rec#
Recommendation
Status
Status
New Comments
Date
Date
It is recommended for the
County to complete the
development of policies and
procedures over electronic
public records. These should
address the areas in the draft
policy requiring further
A draft policy on records
Selected
development as well as
management has been written and
Electronic
methods to assess, monitor and
will be circulated to department heads
Communic
13/14
enforce the policies and
for review. Then, the policy will be
32
ations
-4
3
procedures.
Underway
Underway
presented to the BOCC for approval.
Dec -16
Sep -15
It is recommended for
Selected
Departments to provide
Electronic
retention specific guidance to
Retention specific guidance (from the
Communic
13/14
staff for frequently encountered
OARs) is included in the draft records
33
ations
-4
7
areas of retention.
Underway
Underway
management policy.
Dec -16
Sep -15
IT has provided and will continue to
It is recommended for IT to
provide staff support and expertise on
Selected
assist in vetting and supporting
electronic records management
Electronic
any electronic records
systems. To date, this has included
Communic
13/14
management systems
Laserfische, ORMS, and off the shelf
34
ations
-4
1 9
contemplated.
Underway
Underway
software purchased by departments.
Apr -1 7
Se -15
It is recommended for the
Selected
County to address texts, social
The draft records management policy
Electronic
media, website content and
addresses texts, social media,
Communic
13/14
usage of personal devices in its
website content and use on personal
35
ations
-4
13
policy for public records.
Underway
Underway
devices for records retention.
Apr -17
Sep -1 5
It is recommended for current
Departmental policies to be
revisited and modified to be
Selected
consistent with the revised
Once a records retention policy is
Electronic
Countywide policies and
adopted, departments will need to
Communic
13/14
procedures for electronic public
modify departmental policies as
36
ations
-4
4
records.
Planned
Underway
appropriate.
Jul -17
TBD
Page 17
2016 Global Follow-up report #16/17-1 November 2016
Page 18
Prior.
Original
New
Estimated
Estimated
Count
Department
Audit#
Rec#
Recommendation
Status
Status .
New Comments
Date
Date
It is recommended the County
provide sufficient new -hire,
initial and ongoing training on
County policies and procedures
regarding public records,
Selected
retention categories and County
Electronic
management of public records
Once a records retention policy is
Communic
13/14
to adhere to County and State
adopted, staff will provide training and
37
ations
-4
5
requirements
Planned
Planned
post the policy on Policy Central.
Apr -1 7
TBD
It is recommended this training
apply to all County staff and
Selected
non -County staff using County
Electronic
systems unless management
Once a records retention policy is
Communic
13/14
has developed procedures to
adopted, staff will provide training and
38
ations
-4
6
exempt them.
Planned
Planned
post the policy on Policy Central.
Apr -1 7
TBD
Following a complete upgrade of the
email system, the rules regarding
limits on email storage have been
Selected
It is recommended for the IT
modified to allow for 10 years of
Electronic
department to periodically
storage. This configuration change
Communic
13/14
monitor for non -working email
eliminates the need for alternate
39
ations
-4
12
vaults.
Underway
Complete
storage or a "vault" or "archive").
Fall 2015
It is recommended the software
administrator(s) develop a
written manual for how they
Sheriff's
11/12
have setup the system and plan
The procedures for the evidence
40
Office
-10
14
for its operation.
Underway
Complete
software have been completed.
Nov -15
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,
Solid
03/04
supervision and segregation of
Office staff documenting all
41
Waste
1 -1
1 2
1 duties.
Underway
Underway
accounting policies and procedures.
TBD
Jun -16
Page 18
2016 Global Follow-up report #16/17-1 November 2016
{END OF REPORT}
Page 19
Prior.
Original
New
Estimated
Estimated
Count
Department
Audit#
Rec#
Recommendation
Status
Status
New Comments
Date
Date
It is recommended for Solid
Waste to complete their
Cost accounting has been
Solid
14/15
implementation of the cost
implemented and flowing relatively
42
Waste
-1
1
accounting system.
Underway
Complete
smoothly.
Nov -15
Finance worked with the Sheriff's
office during the FY 2017 budget
It is recommended for the
process to move all Sheriff revenues,
agreement with Deschutes
other than property taxes, to fund 255
County for Countywide law
from the Law Enforcement District
State
enforcement services include
funds 701 and 702. County revenues
Grant -in-
10/11
how revenues are to be paid
are now recorded in the County fund
43
aid Monies
-6
2
over for certain services.
Underway
Complete
rather than the District funds.
Mar -16
{END OF REPORT}
Page 19