HomeMy WebLinkAbout2021-7 Follow-up CDD Cash Handling (FINAL 6-11-21)Follow-up Community Development Department – Cash Handling #20/21-7 June 2021
2020
FOLLOW-UP REPORT
Community Development Department –
Cash Handling
(Internal audit report #19/20-10 issued June 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 Community Development Department – Cash Handling #20/21-7 June 2021
2020
TABLE OF
CONTENTS:
HIGHLIGHTS
1. INTRODUCTION
1.1. Background on Audit …………..………………………………………….……….……..…. 1
1.2. Objectives and Scope …………….………………………………….…………….………… 1
1.3. Methodology …………………………………….…..………………………….…………….… 1
2. FOLLOW-UP RESULTS …………………….……….……………………………………….…… 2
APPENDICES
Appendix I – Updated workplan (status as of May 2021) …….…................. 3
Follow-up Community Development Department – Cash Handling #20/21-7 June 2021
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 two (2) recommendations from the internal audit report for Community
Development Department – Cash handling (#1920-10), issued in June 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 May 2021.
1.3 METHODOLOGY
The follow-up report was developed from information provided by Sherri Pinner, Community
Development Senior Management Analyst and Greg Munn, Treasurer and CFO. 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.
Since no substantive audit work was performed, Government Auditing Standards issued by the
Comptroller General of the United States were not followed.
Follow-up Community Development Department – Cash Handling #20/21-7 June 2021
2020
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2. Follow-up Results
Figure I -
How were
recommendations
implemented?
The follow-up included two (2) outstanding recommendation agreed to by County departments.
Figure I provides an overview of the implementation status of the recommendations.
With this follow-up, fifty percent (50%) of the outstanding recommendations have been addressed.
The details of the follow-up 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.
Follow-up Community Development Department – Cash Handling #20/21-7 June 2021
2020
Page 3
APPENDIX Appendix I – Updated workplan for recommendations for #19/20-10
(status as of May 2021)
Rec
# Recommendations Status
Estimated
or Actual
Date of
Completion Updated Follow-up comments
1 It is recommended for fiscal staff to consider
process improvements that will address
tasks that may be unnecessary.
Completed 7/1/2020 Department eliminated duplicated efforts and
unnecessary processes regarding daily deposit(s)
processes.
2 It is recommended the County consider
updating fiscal policy to allow Finance the
authority to manage increases and decreases
in petty cash.
Underway 9/30/2021 Finance is currently reviewing Petty Cash Policy #F-8.
Part of that review will be to consider updating to allow
Finance the authority to manage changes in petty cash
limits. We expect to have the policy revised and
presented to the Board for approval by September 2021.
CDD - Department continues to support the
recommendation for an update to Finance fiscal policy
regarding petty cash.
{End of Report}