HomeMy WebLinkAbout2021-4 Follow-up Juvenile Cash Handling(Final 12-29-20)Follow-up Juvenile Cash Handling #20/21-4 December 2020
2020
FOLLOW-UP REPORT
Juvenile Cash Handling
(Internal audit report #19/20-7 issued January 2020)
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
County Internal Auditor
1300 NW Wall St
Bend, OR 97703
David.Givans@deschutes.org
Audit committee:
Daryl Parrish, Chair - Public member
Jodi Burch - Public member
Tom Linhares - Public member
Scott Reich - Public member
Summer Sears - Public member
Stan Turel - Public member
Patti Adair, County Commissioner
Nancy Blankenship, County Clerk
Nick Lelack, Community Development Director
Follow-up Juvenile Cash Handling #20/21-4 December 2020
2020
TABLE OF
CONTENTS:
HIGHLIGHTS
1. INTRODUCTION
1.1. Background on Audit …………..………………………………………….……….……..…. 1
1.2. Objectives and Scope …………….………………………………….…………….………… 1
1.3. Methodology …………………………………….…..………………………….……….…… 1-2
2. FOLLOW-UP RESULTS …………………….……….…………………………………….…… 2-3
APPENDICES
Appendix I – Updated workplan (status as of December 2020) …….…................ 3
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1.
Introduction
1.1 BACKGROUND ON AUDIT
Audit Authority:
The Deschutes County Audit Committee has suggested that follow-ups occur within nine months of
the report. The Audit Committee would like to make sure departments satisfactorily address
recommendations.
1.2 OBJECTIVES and SCOPE
“Audit
objectives” define
the goals of the
audit.
Objectives:
The objective was to follow-up on recommendations from the original audit.
Scope:
The follow-up included one (1) recommendations from the internal audit report for the Juvenile Cash
Handling (#1920-7), issued in January 2020. The original internal audit report should be referenced
for the full text of recommendations and associated discussion. Three recommendations were
completed with the issuance of the original report. The follow-up reflects the status as of December
2020.
1.3 METHODOLOGY
The follow-up report was developed from information provided by Deevy Holcomb, Business
Manager for Community Justice. Comments were sought for the status of the one outstanding
recommendation. 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. The updates received are included in
Appendix I.
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Since no substantive audit work was performed, Government Auditing Standards issued by the
Comptroller General of the United States were not followed.
2. Follow-up Results
Figure I -
How were
recommendations
implemented?
The follow-up included one (1) outstanding recommendation agreed to by Community Justice -
Juvenile. Figure I provides an overview of the implementation status of the recommendations.
With this follow-up, one additional recommendation or one hundred percent (100%) has been
completed. In total for the report, four (4) of the original four (4) recommendations or one hundred
percent (100%) have been completed.
The details of the one outstanding recommendation followed up on and its status is included at the
end of the report in Appendix I. In interpreting the status, the County Internal Auditor may
Follow-up Juvenile Cash Handling #20/21-4 December 2020
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sometimes raise or lower the status provided by the department based on the communication(s)
received from the department.
APPENDIX Appendix I – Updated workplan for identifed outstanding recommendations for #1920-7
(status as of December 2020)
Rec
# Recommendations Status
Estimated or
Actual Date of
Completion Updated Follow-up comments
4 It is recommended for the Juvenile
Division to consider refining their
measures used in the program
budget and provide data (trend and
possibly benchmarks) for their
performance measures to
demonstrate the quality, cost, and
effectiveness of the services they
provide.
Completed 12/28/2020 After consideration of modifying the measures provided in our
published budget document, we believe the measures included in
the FY 21 budget document are in accordance with County
administrative direction.
{End of Report}