HomeMy WebLinkAbout2021-5 Follow-up Cellular costs - Verizon (Final 12-29-20)Follow-up Cellular costs - Verizon #20/21-5 December 2020
2020
FOLLOW-UP REPORT
Cellular Costs - Verizon
(Internal audit report #17/18-5 issued March 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 Cellular costs - Verizon #20/21-5 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) …….…............ 3-6
Follow-up Cellular costs - Verizon #20/21-5 December 2020
2020
Page 1
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 nine (9) recommendations from the internal audit report for Cellular Costs -
Verizon (#1718-5), issued in March 2020. The original internal audit report should be referenced for
the full text of recommendations and associated discussion. The follow-up reflects the status as of
December 2020.
1.3 METHODOLOGY
The follow-up report was developed from information provided by Erik Kropp, Deputy County
Administrator. Mr. Kropp has been working with County departments on addressing the cellular
cost report recommendations. Comments were sought for the status of the outstanding
recommendations. 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.
Follow-up Cellular costs - Verizon #20/21-5 December 2020
2020
Page 2
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 nine (9) outstanding recommendation agreed to by County departments.
Figure I provides an overview of the implementation status of the recommendations.
With this follow-up, four (4) of the nine (9) recommendations or forty-four percent (44%) have been
completed.
Follow-up Cellular costs - Verizon #20/21-5 December 2020
2020
Page 3
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
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 #17/18-5
(status as of December 2020)
Items that are not completed are greyed out.
Rec
# Recommendations Status
Estimated or
Actual Date of
Completion Updated Follow-up comments
1 It is recommended for the County to
consider updating the Cell Phone
Policy to address management and
expectations around utilization. This
would include monitoring and routine
assessment as to whether an
employee truly needs the
device/phone, what services, and
what plan best fits their intended
usage.
Underway March-21 Administration has been meeting with a work group made up of
department representatives to update the policy.
Follow-up Cellular costs - Verizon #20/21-5 December 2020
2020
Page 4
Rec
# Recommendations Status
Estimated or
Actual Date of
Completion Updated Follow-up comments
2 It is recommended for account
managers to use the suspend feature
cautiously as the charges will start up
after 90 days.
Completed Oct. 2020 The Cell Audit work group provided instructions/best practices on
how to avoid suspend feature charges. Departments reported to
Administration that they have either implemented this
recommendation or it didn't apply.
3 It is recommended as part of the
employee exit process, that any
County purchased cellular services be
discontinued or transitioned.
Completed Oct. 2020 The Cell Audit work group provided instructions/best practices on
how to manage cell phones of exiting employees. Departments
reported to Administration that they have either implemented
this recommendation or it didn't apply.
4 It is recommended for the account
managers to assign County phones
individually using the official
employee name when possible.
Completed Oct. 2020 The Cell Audit work group provided instructions/best practices on
assigning County cell phones individually. Departments reported
to Administration that they have either implemented this
recommendation or it didn't apply. Some departments use
County cell phones as an "on-call" phone -- these were not
assigned individually.
5 It is recommended for the County
departments (in particular the Verizon
account managers) to periodically
receive a stipend report and review to
make sure the individuals are not
using a County provided phone.
Completed Oct. 2020 HR and the Cell Audit work group provided instructions on how
departments can run a report to check that an employee assigned
to a County cell phone is not also receiving a stipend.
Departments reported to Administration that this has been
completed or in some cases, doesn't apply.
Follow-up Cellular costs - Verizon #20/21-5 December 2020
2020
Page 5
Rec
# Recommendations Status
Estimated or
Actual Date of
Completion Updated Follow-up comments
6 It is recommended for departments to
periodically review their cellular plans
by line to align them with plan design,
device, availability, usage, and cost.
Underway March-21 The Cell Audit work group discussed using a third party vendor to
complete this task. The discussions continue.
7 It is recommended for the County to
consider updating policies regarding
cellular devices to improve adherence
to policy, reduce costs, and reduce
risks. The policy improvements
should consider addressing:
• relationship of stipend levels to the
cost of cellular phone services to the
County;
• developing plan selection criteria for
business needs aligned with
anticipated usage to right size costs;
• developing legal and information
technology framework to assure that
technologies, data, and security are
aligned and appropriate given the rise
in new technologies and software;
• criteria for selecting between
employee phone (stipend) and County
owned phone;
• monitoring and modification of plan
levels (including elimination of
Underway March-21 The Cell Audit work group and smaller subcommittee has been
discussing these issues.
Follow-up Cellular costs - Verizon #20/21-5 December 2020
2020
Page 6
Rec
# Recommendations Status
Estimated or
Actual Date of
Completion Updated Follow-up comments
devices) for actual usage below
anticipated;
• utilizing free devices and upgrades
to maintain the level of technology as
well as getting credits for devices sold
back.
• establishing when devices require
mandatory applications and
restrictions from modification for
protecting data; and
• addressing applicability of policy to
non-employee users.
8 It is recommended the County
consider how to address the risks that
come with allowing mobile device
access or external computer access to
internal County information and who
and how the risks will be mitigated.
Underway March-21 The Cell Audit work group and smaller subcommittee has been
discussing these issues.
9 It is recommended the County
provided forms for cell phone
allowance be updated to reflect any
updated policy language.
Underway March-21 This will be completed once the Cell Phone policy has been
updated.
Follow-up Cellular costs - Verizon #20/21-5 December 2020
2020
Page 7
{End of Report}