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HomeMy WebLinkAboutAudit Committee Minutes 09-11-2014 Minutes of the Meeting of the Deschutes County Audit Committee Thursday, September 11, 2014 Members consist of 5 Public (P), and 3 County Management (CM) Quorum = five Committee Members present:  Facilitator: David Givans, County Internal Auditor  Jennifer Welander, (P) Director of Finance – St Charles Health System  Chris Earnest, (P) Director of Finance, NVHG – Oregon resorts  Shawn Armstrong, (P), Quality Manager for Grace Bio Labs  Gayle McConnell, (P) Retired corporate executive  Michael Shadrach, (P) Retired corporate executive Lindsey Lombard, (P), excused, Director of Finance for Bend Parks and Recreation  Anthony DeBone, (CM) County Commissioner  Nancy Blankenship, (CM) County Clerk  Dan Despotopulos, (CM) Deschutes County Fair & Expo Center Director Others Present:  Tom Anderson, County Administrator  Erik Kropp, Deputy County Administrator  Wayne Lowry, Finance Director  Chris Doty, Road Department Director  Peer Reviewers: Eileen Donahue & Manijeh Taherynia  Health Services: Jane Smilie, DeAnn Carr, David Inbody, Nicole Chunestudy, Cherstin Callon, Richard Drombetta  IT: Joe Sadony  Sharon Ross, Administrative Assistant – BOCC CALL TO ORDER: Chair Jennifer Welander called the meeting to order at 12:07 p.m. AGENDA: Lunch/Introductions/Announcements: Introductions were made. FOLLOW-UP DISCUSSION ON EHR:  Jane Smilie thanked Dave Givans for the audit he had done in reviewing the E.H.R. system and she feels confident on where they are heading. She noted the great job that staff has done in recommending changes. EPIC and OCHIN (Oregon Community Health Information Network) would provide benefits with compatibility between Public Health and Behavioral Health. She commented the financial risk involved is manageable for the department and the worst case scenario would be a cost of $140,000 (cost of user licensing) if the system doesn’t meet their needs. Dave Inbody For Recording Stamp Only AUDIT COMMITTEE MEETING Thursday, September 11, 2014 Page 2 of 4 summarized their report to the Audit Committee with a power point presentation (see attached). The department has been a member of OCHIN for 10 years and a majority of the counties in Oregon are using this system. The value is in the collaborative where several organizations are reporting into that system. Member Shadrach asked if other counties have voiced any opinions on OCHIN. The department noted they haven’t heard of any dissatisfaction. Discussion held on the amount of time spent on Measures and Outcomes Tracking System (MOTS) to satisfy the state requirements on public service reporting. The department has had to ask the state for several extensions due to their current Profiler system. They commented that OCHIN has the capability to be able to make the deadline. Comments were made that the set backs from the decision to go with the implementation of Profiler were that they did not have a project management plan, had no vendor connections, did not have a training program ready, work flows were not reviewed, and that with the customization of the system it is not capable of doing the required reporting. Dave Inbody noted one other concern was the end users were not involved and they were only given training on how to build the system and not how to use the system. With OCHIN not needing to build a whole new system, the completion time should be by the third quarter of next year. Chair Welander asked why OCHIN wasn’t considered previously. The reply was that at the time, OCHIN did not have a mental health system developed. Chair Welander also asked if other vendors were looked at this time. They did go through a formal RFP process. The department did not go out for RFPs this time, since they are a current customer of OCHIN. The set up cost will only be $140,000. OCHIN will combine public health and behavioral health and will provide access to some local medical providers . Since there wasn’t an OCHIN product previously available, they were forced to find a different product. EPIC is used nationally and is a product for very large health care systems. OCHIN is a powerful solution but at that time did not have a product for a behavioral health program. Behavioral health requirements from the state have changed dramatically since the first time implementing the E.H.R. with Profiler. Action: Member Shadrach requested the Health Department to compose a list of lessons learned and what they want to avoid with the next Electronic Health Record implementation. EXTERNAL PEER REVIEW of Internal Audit:  Eileen Donahue, Principal Internal Auditor for City of Glendale and Manijeh Taherynia, Senior Internal Auditor of City and County of Denver were present to summarize the peer review conducted of the Deschutes County Internal Audit Program. The peer review process is conducted every three years and is done to determine if the internal audit function complies with government auditing standards. Upon completion of the peer review process, their opinion is that there is full compliance and that is the highest level provided by the Association of Local Government Auditors. Their management letter notes where the program excels and also gives recommendations and identifies opportunities for improvement. The peer review team reported that David’s quality of work is very high and that he is progressive on performing his audits and complimented him on his progress in moving towards an electronic paperless system. Member Shadrach inquired if the peer review team reviewed the prior peer review recommendations and they noted that they did and that they were addressed. Mr. Givans has provided a response to address the current recommendations. RECESS: Chair Welander noted a 5 minute recess would be taken at this time. AUDIT COMMITTEE MEETING Thursday, September 11, 2014 Page 3 of 4 AUDIT CHAIR DISCUSSION: Not covered Approval of Minutes:  Member Shadrach, supported by Member McConnell made motion to approve the minutes of the Audit Committee meeting of March 13, 2014. Motion Carried  Member Earnest, supported by Member Shadrach made motion to approve the minutes of the Audit Committee meeting of June 12, 2014. Motion Carried Committee Member Recruitments:  Chair Welander announced the appointment of two new audit committee public members: Lindsey Lombard, Director of Bend Parks and Recreation, and Shawn Armstrong, Quality Manager for Grace Bio Labs. Mr. Armstrong stated that audit is large part of his background and is excited for the experience to serve on this committee. Chair Welander noted the interview panel consisted of her, Commissioner Alan Unger, and Wayne Lowry. She welcomed Shawn and noted the benefit that he brings to the table. INTERNAL AUDIT REPORT: Selected Electronic Communications.  This audit began with the idea of looking at email and retaining email in the realm of public records retention. All records that are business related are a public record and we need a system to manage those records. The creation of a policy for electronic communications was in process with the previous county counsel and County Administrator Anderson will speak with the new counsel, David Doyle, about continuing that project. Research still needs to be done before moving forward with a draft. Discussion held on the different forms of electronic records and public record retentions and the need for a system for email storage, access, retrieval, and destruction. Action: Chair Welander asked for a project plan from management on how to address this. Member Shadrach requested a plan with dates expected for completion. INTERNAL AUDIT REPORT: Solid Waste accounting system Due to lack of time, this item was moved to next agenda ROAD DEPARTMENT – BUSINESS OVERVIEW:  Chris Doty, Public Works Director introduced members of the department: Kelli Candella - Administrative Supervisor, Randy McCaully – Field and Equipment Manager, Tom Schamberger – Operations Manager, Mike Berry - County Survey, and George Koelbe - County Engineer. Mr. Doty gave a presentation on the Road Department (see presentation attached). Follow-ups  Follow-up of HBT – DOC and Onsite Pharmacy Performance – Due to lack of time, this item was moved to next agenda  Global Follow-up (8/2014) – Due to lack of time, this item was moved to next agenda AUDIT COMMITTEE MEETING Thursday, September 11, 2014 Page 4 of 4 Outstanding Topics:  Discussion of resolution of audit committee recommendations – Due to lack of time, this item was moved to next agenda Leadership Recruitments  County Administrator Anderson noted Steve Reinke has been hired as the new 9-1-1 Director. Updates/Other items:  Mr. Givans brought to the committee the consideration of an addition to the work plan to do an audit for the transition of the District Attorney’s office. He noted the previous audit of the DA’s office took 80 – 100 hours. The audit would review processes, accountability, and statutorial requirements. Mr. Givans indicated starting the audit in October/November. Action: Member Shadrach, supported by Member McConnell moved to modify the work plan to include the audit for the elected District Attorney transition. Motion Carried Due to lack of time, the following listed under this item were moved to the next agenda.  External Auditor – exit conference  Current audit work status: Juvenile, development of public safety projects  CODE 2013 financial statements  County College presentation 9/16  IIA audit committee in the public sector guidance Other Business/Closing: None Adjournment: Being no further issues brought before the Committee, Chair Welander adjourned the meeting at 3:01 p.m. Respectfully submitted, ______________________________ Sharon Ross Administrative Assistant - BOCC