HomeMy WebLinkAbout2223-3 Follow-up AP&P Cash Handling (Final 8-22-22)Follow-up Adult Parole and Probation – Cash Handling report #2223-3 August 2022
FOLLOW-UP REPORT
Adult Parole and Probation – Cash Handling
(Internal audit report #2122-11 issued May 2022)
To request this information in an alternate format, please call (541) 330-4674 or send email to internal.audit@deschutescounty.gov
Deschutes County,
Oregon
Internal Audit
David Givans, CPA, CIA – County Internal Auditor
Aaron Kay – Performance Auditor
internal.audit@deschutescounty.gov
Audit committee members:
Daryl Parrish, Chair - Public Member
Jodi Burch - Public Member
Scott Reich - Public Member
Summer Sears - Public Member
Stan Turel - Public Member
Patti Adair, County Commissioner
Charles Fadeley, Justice of the Peace
Lee Randall, Facilities Director
Follow-up Adult Parole and Probation – Cash Handling report #2223-3 August 2022
TABLE OF
CONTENTS:
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 August 2022) ...................... 3
Follow-up Adult Parole and Probation – Cash Handling report #2223-3 August 2022
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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 recommendation from the internal audit report for Adult Parole and
Probation (#2122-11), issued in May 2022. The original internal audit report should be referenced for
the full text of the recommendation and associated discussion. The follow-up reflects the status as of
August 2022.
1.3 METHODOLOGY
The follow-up report was developed from information provided by Trevor Stephens, Operations and
Innovations Manager, Deschutes County Community Justice. Comments were offered for the status
of the 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.
Since no substantive audit work was performed, Government Auditing Standards issued by the
Comptroller General of the United States were not followed.
Follow-up Adult Parole and Probation – Cash Handling report #2223-3 August 2022
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2. Follow-up Results
Figure I -
How were
recommendations
implemented?
The follow-up included one outstanding recommendations agreed to by the Adult Parole and
Probation division of the Community Justice Department. Figure I provides an overview of the
implementation status of the recommendations.
With this follow-up, one hundred percent (100%) of the outstanding recommendations have been
addressed. As indicated in the provided responses, the recommendation has been fully
implemented. The Adult Parole and Probation provided an update of the status of the
recommendation in advance of the nine month timeline set forth by the Audit Committee.
The details of the follow-up is included at the end of the report in Appendix I. In interpreting the
status, Internal Audit may sometimes raise or lower the status provided by the department based on
the communication(s) received from the department.
Follow-up Adult Parole and Probation – Cash Handling report #2223-3 August 2022
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APPENDIX Appendix I – Updated workplan for recommendations for #21/22-11
(status as of August 2022)
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 Adult Parole and
Probation eliminate their petty cash
monies.
Completed Aug - 22 Petty cash funds have been eliminated and we are
using Munis and the checks for the DMV money orders.
{End of Report}