HomeMy WebLinkAbout6-10-22 Minutes June 10 2022 Audit Committee (SK) ProposedAUDIT COMMITTEE MEETING June 10, 2022 Page 1 of 3
Minutes of the Meeting of the
Deschutes County Audit Committee
Friday, June 10, 2022
x Facilitator: David Givans, County Internal Auditor
Audit Committee Public Members (6 members)
Daryl Parrish, Chair x Tom Linhares
Scott Reich Stan Turel
x Jodi Burch x Summer Sears
Audit Committee County Management Members (3 members)
x Patti Adair, Commissioner x Charles Fadeley, Justice of the Peace
x Lee Randall, Facilities Director
Others Present:
x Nick Lelack, County Admin. x Aaron Kay, Performance Auditor
x Jana Cain, Accounting Mgr x Deevy Holcomb, Community Justice
x Moss Adams: Kevin Mullerleile and Amanda McCleary Moore
This meeting was audio and video recorded and held virtually via Zoom Conference Call
and in the DeArmond Room.
CALL TO ORDER: Acting Chair Summer Sears called the meeting to order at 12:00
noon.
AGENDA:
Approval of Minutes: Commissioner Adair moved approval of the minutes of the
March 11, 2022 meeting. Tom Linhares supported the motion. Motion Carried
For Recording Stamp Only
Audit Committee Meeting June 10, 2022 Page 2 of 3
EXTERNAL AUDIT PLAN for Fiscal Year 2022: Amanda McCleary-Moore and Kevin
Mullerleile of Moss Adams presented (via Zoom conference call) the audit plan for
Deschutes County.
INTERNAL AUDIT REPORT:
Adult Parole & Probation Cash Handling: Aaron Kay presented and
summarized the results of the report. Deevy Holcomb reviewed the
outcome for the department noting the petty cash process will be eliminated
from the department by July 1, 2022.
Administration Cash Handling: Aaron Kay presented and summarized the
results of the report. A recommendation for check management was made
for Risk Management. The fees collected through the Board of
Commissioners front office and Risk Management were also reviewed. A
recommendation was made to move the OLCC license application process
from the BOCC front office to the Community Development Department due
to focus of responsibility of the application review and to raise the fee for the
various levels of application. A public hearing regarding the fee schedule
increase is required to transition this process.
COUNTY CODE UPDATES: Mr. Givans reported on proposed changes to County
Code relative to the office of Internal Audit office as well as the Audit Committee.
Motion: Commissioner Adair moves approval to recommend the proposed changes
to the Board of County Commissioners. Tom Linhares supported the motion.
Motion Carried.
INTERNAL AUDIT WORKPLAN CHANGES: Mr. Givans reported on changes to the
work plan to include the transition for the Treasurer and District Attorney.
Motion: Tom Linhares move approval of proposed changes to the internal audit
work plan. Commissioner Adair supported the motion. Motion Carried
FOLLOW-UPS: Aaron Kay reviewed the following completed reports and
recommendations.
County Clerk Transition
District Attorney – PCE Recommendations
Munis Part III Purchasing Cards
Audit Committee Meeting June 10, 2022 Page 3 of 3
Chair: Tom Linhares took over as Acting Chair as Summer Sears excused herself for
another appointment.
COUNTY INTERNAL CONTROLS: Aaron Kay reported on continued discussions on
policies regarding internal controls.
UPDATE ON LEADERSHIP RECRUITMENTS: A report was given on the current
recruitment for Health Services Department positions including Health Services
Director, Public Health Director and Medical Officer. Recruitment is still in progress
for the Chief Financial Officer and Treasurer recruitment. Wayne Lowry has agreed
to extend his contract through the recruitment process.
UPDATES/OTHER ITEMS: David Givans reported on outstanding/upcoming items.
There is a signed contract for the external auditor, Moss Adams. A request for
applications for the Audit Committee membership will be posted. The Eide Bailey
hours were reviewed over the past year. Mr. Givans noted a revision needs to be
made to the CAFR dated June 30, 2021 and updated copies will be distributed.
Criteria has been developed for priority recommendations for department audits.
Audits in process include IT cybersecurity, Sheriff’s Office, Justice Court, Assessors
Office, Treasurer transition, time management leave, and fair ticketing.
Next Meeting is scheduled for September 8, 2022.
Adjournment: Being no further issues brought before the Committee the meeting was
adjourned at 2:00 p.m.
Respectfully submitted,
______________________________
Sharon Keith
BOCC Executive Assistant