HomeMy WebLinkAboutAudit Committee Minutes 03-09-2017 J-res e
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For Recording Stamp Only
Minutes of the Meeting of the
Deschutes County Audit Committee
Thursday, March 9, 2017
Members consist of 5 Public(P), and 3 County Management(CM)
Quorum =five
Committee Members present:
X Facilitator: David Givans,County Internal Auditor
X Lindsey Lombard, Chair, (P)Finance Director, Bend Parks&Recreation District
Michael Shadrach, (P)Retired corporate executive
X Wayne Yeatman, (P)Professor, COCC
X John Barnett,(P)CPA, Barnett&Company CPA
Tom Lindhairs, (P)
X Darryl Parrish, (P)
X Anthony DeBone, (CM)County Commissioner
Nancy Blankenship, (CM)County Clerk
X Dan Despotopulos, (CM)Deschutes County Fair& Expo Center Director
Others Present:
X Tom Anderson, County Administrator
X Wayne Lowry,Finance Director
X Nick Lelack, Sherri Pinner,Tim Berg—Community Development Department
X Chris Doty, Susan Bailey,Randy McCulley—Road Department
X Sharon Ross,Administrative Assistant—BOCC
CALL TO ORDER: Chair Lombard called the meeting to order at 12:05pm
AGENDA:
• Lunch/Introductions/Announcements. Introductions were made.
• Outstanding Audit Committee Topics. None identified.
Approval of Minutes: Motion made by Member Parrish and supported by Member Yeatman to
approve the minutes of the Audit Committee Meeting of November 10, 2016. Motion carried.
INTERNAL AUDIT REPORT: CDD—Review of Selected Business Software Processes:
Mr. Givans noted a new format of the internal audit report and asked for feedback. Nick Lelack,
Community Development Director, noted the implementation of the permitting system and
requested review of processes to find ways to streamline which has been valuable to the
department. The permitting system was previously done through Accuterm which was
AUDIT COMMITTEE MEETING Thursday, March 9, 2017 Page 2 of 3
becoming outdated and expensive to maintain. The change to the Accela system has shown
needs for improvement and staff training but the department continues to customize the system
to fit the Deschutes County needs. The permit system will be included in today's tour.
FLEET POLICY UPDATE:
Chris Doty, Road Department Director, Susan Bailey, Administrative Analyst, and Randy
McCulley, Fleet and Equipment Manager presented to the committee a draft policy of the
Deschutes County Light Fleet and background on the fleet program. 20% of the activity in the
maintenance shop is with light fleet. A maintenance and replacement fund was established in
1984. Over the years departments haven't budgeted for dollars for the fund. In 2015 began the
fleet audit and review of the practices and now have a draft policy which includes practices for
new vehicle acquisitions, vehicle replacement, and vehicle utilization, retention and
decommission of vehicles, vehicle replacement and maintenance fund. Review was done on
the annual maintenance annual replacement, and replacement reserve. Work will be done with
departments for a phasing plan to assist them to budget. Discussion also held on the County logo
affixed to the vehicles and Commissioner DeBone advocates for a new logo replacement.
FOLLOW-UPS:
• Mr. Givans noted WEBCO is being phased out and the recommendations from the audit
have been completed.
• Mr. Givans noted the Law Library transitioning is complete and the relationship with the
library district is working well.
BOARD RESPONSE TO AUDIT COMMITTEE RECOMMENDATION:
Mr. Givans and Chair Lombard noted the recent Audit Committee recommendation for support
for the Internal Auditor and meeting with the Board of Commissioners. Discussion held on
Board support of the Audit Committee and annual discussions at Work Sessions. Mr. Givans
will coordinate a date to present to the Board with Mr. Anderson.
PERIODIC AUDIT COMMITTEE TASKS:
Mr. Givans pointed out the need for review County Code relating to the County Internal Auditor
and County Audit Committee. Discussion also held on whether the surveys to committee
members are the best method of valued communication for the reports or if discussion at the
audit committee meeting is sufficient. The committee expressed interest in doing an internal
survey. Suggestion made for bringing back this discussion in the Fall.
FINANCE & HUMAN RESOURCES SOFTWARE UPDATE:
Wayne Lowry noted the current planning of end user training. The Finance implementation go-
live date is set for July 1st. The HR/Payroll piece began in January and is in the early stages of
business process analysis and go-live date is set for January 1, 2018. Currently there is a paper
time sheet system and moving to electronic entry is a cultural shift. Due to the fact all County
departments have different employee classifications, the time entry method will be designed to
AUDIT COMMITTEE MEETING Thursday, March 9, 2017 Page 3 of 3
fit the department's needs. The project creates an opportunity to look at our pay cycle and we
currently pay at the last day of the month but have to project the time of the last week of the
month. Currently reviewing moving to a bi-weekly payroll or staying with the monthly system.
UPDATES/OTHER ITEMS:
• Fair and Expo Food & Beverage report is out for final comment
• Mr. Givans continues to attend the Tyler meetings and is double booked right now.
• Mr. Givans is reviewing the audit work plan and possible mini audits
• Mr. Givans reported on the external audit report hours which increased from last year.
Eide Bailly will be present at the audit meeting in June.
• Mr. Givans asked for input of upcoming internal audit work
• Term Renewals that expire June 30`h include Wayne Yeatman, Lindsey Lombard, and
Michael Shadrach. Mr. Yeatman and Ms. Lombard expressed interest in reappointment.
OTHER BUSINESS/CLOSING: None presented.
Adjournment: Being no further issues brought before the Committee the meeting was
adjourned at 1:56 p.m. and was followed by a tour of Community Development Committee
Department and electronic permitting system.
Respectfully s bmitted,
Pr
Sh..n Ross
dministrative Assistant - BOCC