HomeMy WebLinkAbout2014 Global follow-up report2014 Global Follow-up report #14/15-6 September 2014
2014 GLOBAL FOLLOW-UP REPORT
Outstanding recommendations –
911 CSD, Administration, Assessor, Behavioral Health,
Community Development, Grant Deliverables, Health Benefits
Trust, Health Services, Human Resources, Information
Technology, Property & Facilities, Risk Management, Road,
Sheriff’s Office and Solid Waste
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, CGMA
Deschutes County Internal Auditor
PO Box 6005
1300 NW Wall St, Suite 200
Bend, OR 97708-6005
(541) 330-4674
David.Givans@Deschutes.org
Audit committee members:
Jennifer Welander, Chair - Public member
Chris Earnest - Public member
Gayle McConnell – Public member
Michael Shadrach - Public member
Anthony DeBone, County Commissioner
Nancy Blankenship, County Clerk
Dan Despotopulos, Fair & Expo Director
2014 Global Follow-up report #14/15-6 September 2014
TABLE OF
CONTENTS:
1. INTRODUCTION
1.1. Background ………………………………………...………………………........ 1
1.2. Objectives & Scope ……………………………………..……………….…… 1-2
1.3. Methodology …………………………………………………………..….……… 2
2. FOLLOW-UP RESULTS ………………………………………………....….... 2-6
APPENDIX I – Updated workplan for identified outstanding recommendations
(Status as of September 2014) ……..…..……………………......... 7-23
2014 Global Follow-up report #14/15-6 September 2014
Page 1
1. Introduction
1.1 BACKGROUND
Audit Authority:
The Deschutes County Audit Committee has suggested that follow-ups occur within nine months of the reports.
The Audit Committee’s would like to make sure departments satisfactorily address prior recommendations that
have not been completed at the time of the initial or subsequent follow-ups. This is the sixth annual global follow-
up looking back to unresolved recommendations in prior follow-ups.
1.2 OBJECTIVES and SCOPE
Objectives:
The objective was to follow-up on previously incomplete recommendations.
Scope:
This 2014 Global follow-up included reports with incomplete recommendations that did not have a follow-up
report completed in approximately a year. The audit reports in TABLE I were covered in this report. There were
sixty-two recommendations included in this follow-up.
Status was determined through information provided by departments from July – September 2014. The original
internal reports should be referenced for the full text of recommendations and associated discussion.
1.3 METHODOLOGY
The follow-up report was developed from information provided by appropriate staff in the associated
departments. In cases where recommendations have not been implemented, comments were sought for the
reasons why and the timing for addressing these. The 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.
It is understandable that some of these recommendations will take more than one year to be completed.
Departments should be acknowledged for the work and commitment to address the recommendations.
Since no substantive audit work was performed, Government Auditing Standards issued by the Comptroller
General of the United States were not followed.
DESCHUTES COUNTY
INTERNAL AUDIT
REPORT
DESCHUTES COUNTY
INTERNAL AUDIT
REPORT
DESCHUTES COUNTY
INTERNAL AUDIT
REPORT
2014 Global Follow-up report #14/15-6 September 2014
Page 2
TABLE I
Reports and
number of recom-
mendations
included in
follow-up
Department/Area
Original
Report #
Date
Report
Issued
Last
Follow-
up
Report
Last
Follow-up
Date
# of Original
Recommendations
#
Recommendations
in this follow-up
% of
Original
911 CSD 09/10-8 Mar-11 13/14-1 Oct-13 8 6 75%
Administration 06/07-6 Aug-07 13/14-1 Oct-13 7 1 14%
Administration 10/11-6 Feb-11 13/14-1 Oct-13 3 1 33%
Administration
(Sheriff's Office) 11/12-10 Aug-13 13/14-3 Aug-13 2 2 100%
Administration
(Justice Court) 11/12-11 Nov-12 13/14-5 Sep-13 3 3 100%
Assessor 10/11-5 Jul-11 13/14-1 Oct-13 8 1 13%
Behavioral Health 04/05-6 Mar-05 13/14-1 Oct-13 52 7 13%
Behavioral Health 05/06-11 Jul-06 13/14-1 Oct-13 1 1 100%
Community
Development 06/07-7 Jan-08 13/14-1 Oct-13 11 2 18%
Grant Deliverables 11/12-7 Jun-12 12/13-10 Apr-13 7 2 29%
Health Benefits Trust 03/04-6 Aug-04 13/14-1 Oct-13 41 1 2%
Health Services 10/11-3 Jan-12 12/13-5 Nov-12 17 12 71%
Human Resources 08/09-16 Jan-10 13/14-1 Oct-13 26 4 15%
Information
Technology 08/09-11 Apr-09 13/14-1 Oct-13 8 1 13%
Information
Technology 11/12-4 Mar-12 12/13-8 Jan-13 6 1 17%
Property & Facilities 09/10-6 May-10 13/14-1 Oct-13 15 3 20%
Property & Facilities 11/12-12 Sep-12 13/14-2 Aug-13 5 3 60%
Risk Management 11/12-3 Dec-11 12/13-4 Nov-12 15 5 33%
Road 08/09-3 Mar-09 13/14-1 Oct-13 10 1 10%
Sheriff's Office 11/12-10 Aug-13 13/14-3 Aug-13 17 3 18%
Solid Waste 03/04-1 Aug-03 13/14-1 Oct-13 34 2 6%
Totals 296 62 21%
2014 Global Follow-up report #14/15-6 September 2014
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2. Follow-up Results
The follow-up included sixty-two (62) recommendations made over twenty internal audit reports. The number of
recommendations followed up on was similar to the prior year. The number of outstanding recommendations
represented twenty-one percent (21%) of the original recommendations. For some of the reports, a couple of
follow-ups have occurred.
The follow-up indicates thirty-three (33) of these outstanding recommendations (or 53%) have been completed.
It is not unexpected that implementation takes time, but the idea would be to have these incomplete
recommendations resolved as soon as practicable. Figure I provides a summary of the change in status for
these followed up recommendations. Figure II provides a breakdown of the status of these recommendations
by department and audit report. After the follow-up only ten percent (10%) of the original recommendations are
still outstanding (see Table II).
Figure I -
How were recom-
mendations
implemented?
2014 Global Follow-up report #14/15-6 September 2014
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Figure II -
How were recom-
mendations
implemented by
department and
report?
A detailed listing of all of the recommendations followed up on and their 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.
2014 Global Follow-up report #14/15-6 September 2014
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Figure III -
How has the
status changed
for outstanding
recom-
mendations?
Figure III indicates the beginning status of recommendations coming into this follow-up and whether they have
moved from one category to another. Lack of movement does not necessarily mean that no work was
performed, but that it hasn’t moved from one category to another.
2014 Global Follow-up report #14/15-6 September 2014
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TABLE II
Reports, number
of
recommendations
included in
follow-up and
percentage still
outstanding
Generally, there is a natural progression seen as “planned” implementation moves into an “underway” status and
then to “complete”. Figure III was designed to identify movement in recommendations. Table II indicates the
extent that there are still outstanding recommendations by report.
Department/Area
Original
Report #
# of Original
Recommendations
#
Recommendations
in this follow-up
% of
Original
# of
Recommendations
still Outstanding
%
Outstanding
911 CSD 09/10-8 8 6 75% 6 75%
Administration 06/07-6 7 1 14% 0 0%
Administration 10/11-6 3 1 33% 1 33%
Administration
(Sheriff's Office) 11/12-10 2 2 100% 0 0%
Administration
(Justice Court) 11/12-11 3 3 100% 0 0%
Assessor 10/11-5 8 1 13% 1 13%
Behavioral Health 04/05-6 52 7 13% 3 6%
Behavioral Health 05/06-11 1 1 100% 0 0%
Community
Development 06/07-7 11 2 18% 2 18%
Grant Deliverables 11/12-7 7 2 29% 0 0%
Health Benefits Trust 03/04-6 41 1 2% 0 0%
Health Services 10/11-3 17 12 71% 2 12%
Human Resources 08/09-16 26 4 15% 4 15%
Information Technology 08/09-11 8 1 13% 1 13%
Information Technology 11/12-4 6 1 17% 0 0%
Property & Facilities 09/10-6 15 3 20% 3 20%
Property & Facilities 11/12-12 5 3 60% 3 60%
Risk Management 11/12-3 15 5 33% 1 7%
Road 08/09-3 10 1 10% 0 0%
Sheriff's Office 11/12-10 17 3 18% 1 6%
Solid Waste 03/04-1 34 2 6% 1 3%
Totals 296 62 21% 29 10%
2014 Global Follow-up report #14/15-6 September 2014
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APPENDIX Appendix I – Updated workplan for identiifed outstanding recommendations. (status as of September 2014)
Count
Department/
Area Audit# Rec# Recommendation
Prior or
Original
Status
New
Status New Comments
New
Estimated
Date
1 911 CSD 09/10-8 1 It is recommended for the District to
consider options that can reduce
the burden being paid for
scheduled overtime.
On hold Underway Six Telecommunicator positions
were added (3 through mid-year FY
13-14 budget adjustment; 3 as part
of the FY 14-15 budget adoption
process). After these positions are
filled and the employees are
trained, the District will be closer to
changing employees off of the 12-
hour work schedule.
Jul-15
2 911 CSD 09/10-8 4 It is recommended for the District to
consider whether some of the
activity levels observed could be
translated into changes in
schedules.
Underway Underway This will be evaluated by the newly
hired 911 Director who begins
employment 9/2/14
Jul-15
3 911 CSD 09/10-8 5 It is recommended for the District to
consider expanding its options for
utilizing work plans other than the
12-hour plan. It would be important
to involve the work force in the
design and implementation
process.
On hold Underway Six Telecommunicator positions
were added (3 through mid-year FY
13-14 budget adjustment; 3 as part
of the FY 14-15 budget adoption
process). After these positions are
filled and the employees are
trained, the District will be closer to
changing employees off of the 12-
hour work schedule.
Jul-15
4 911 CSD 09/10-8 6 It is recommended the District
consider in their staffing plan,
sufficient staffing to cover
absences, lunches and breaks to
not need the supervisors to cover
for telecommunicators.
Underway Underway This will be evaluated by the newly
hired 911 Director who begins
employment 9/2/14
Jul-15
5 911 CSD 09/10-8 7 It is recommended the District
make efforts to understand their
service differences as compared to
larger PSAP’s in order to identify
potential opportunities to operate
more efficiently or to explain to
users the additional services they
Underway Underway This will be evaluated by the newly
hired 911 Director who begins
employment 9/2/14
Jul-15
DESCHUTES COUNTY
INTERNAL AUDIT
REPORT
2014 Global Follow-up report #14/15-6 September 2014
Page 8
Count
Department/
Area Audit# Rec# Recommendation
Prior or
Original
Status
New
Status New Comments
New
Estimated
Date
provide.
6 911 CSD 09/10-8 8 It is recommended that the District
consider these other activity levels
should they explore other avenues
for collecting fees for services.
On hold Underway This will be evaluated by the newly
hired 911 Director who begins
employment 9/2/14
Jul-15
7 Administration 06/07-6 5 It is recommended that County
Administration and Finance
develop some basic and consistent
accounting procedures for
departments that will be handling
grant monies.
Underway Completed Administrative policy #GA-20
addressed grant applications and
grant administration (approved
6/2012). The policy sets forth a set
of uniform procedures for
departments to follow covering the
entire grant process from the initial
analysis of a grant opportunity to
the closeout of the grant after it has
been completed. The policy covers
all administrative steps in the life of
a grant including assigning the
responsibility for tracking of grant
expenditures and accounting for
grant revenues. It also requires the
grant administrator to inform the
County Finance department of the
funding source, amount expected,
anticipated date of payment and
County revenue account in which
payment will be recorded.
The implementation of this policy
will greatly improve the consistency
of accounting for grants and
address the core need for
consistent treatment of grants
throughout the County as
discussed in the recommendation.
2014 Global Follow-up report #14/15-6 September 2014
Page 9
Count
Department/
Area Audit# Rec# Recommendation
Prior or
Original
Status
New
Status New Comments
New
Estimated
Date
8 Administration 10/11-6 2 It is recommended for the
agreement with Deschutes County
for Countywide law enforcement
services include how revenues are
to be paid over for certain services.
Underway Underway Legal Counsel is reviewing the
original contracts to see if they
require modification.
Dec-14
9 Administration 11/12-
10
15 It is recommended for the County
to implement additional procedures
to identify and budget non-recurring
capital expenditures.
Planned Completed The Capital Outlay section of the
FY 14-15 proposed budget
document was improved to include
additional financial information and
project detail. The improvements
will be carried forward in future
budget documents.
10 Administration 11/12-
10
16 It is recommended for capital
projects, the County consider
improving the County’s process for
capital budgeting to follow the
guidance provided by GFOA.
Planned Completed The Capital Outlay section of the
FY 14-15 proposed budget
document was improved to include
additional financial information and
project detail. The improvements
will be carried forward in future
budget documents.
11 Administration 11/12-
11
7 It is recommended for the County
to consider budgeting and
accounting for capital outlays in the
associated operating department.
This might require general fund
support coming through a transfer
instead of an expenditure.
Planned Completed The Capital Outlay section of the
FY 14-15 proposed budget
document was improved to include
additional financial information and
project detail. The improvements
will be carried forward in future
budget documents.
2014 Global Follow-up report #14/15-6 September 2014
Page 10
Count
Department/
Area Audit# Rec# Recommendation
Prior or
Original
Status
New
Status New Comments
New
Estimated
Date
12 Administration 11/12-
11
8 It is recommended for the County
to implement additional procedures
to identify and budget non-recurring
capital expenditures. It is
recommended the County review
the current capital outlay form to
see if the process is needed or
could be improved. This might
require reconciling capital projects
between periods to assure
sufficient resources are maintained
through their acquisition.
Planned Completed The Capital Outlay section of the
FY 14-15 proposed budget
document was improved to include
additional financial information and
project detail. The improvements
will be carried forward in future
budget documents.
13 Administration 11/12-
11
9 It is recommended the County
consider improving the County’s
process for capital budgeting of
projects by utilizing the guidance
provided by GFOA.
Planned Completed The Capital Outlay section of the
FY 14-15 proposed budget
document was improved to include
additional financial information and
project detail. The improvements
will be carried forward in future
budget documents.
14 Assessor 10/11-5 7 It is recommended the Assessor’s
Office develop a plan to complete
their conversion/upgrade from the
property jacket system to an
electronic based system in a timely
manner.
Underway Underway Progress has been slow but we've
been able to scan in 30% of the
front of the appraisal jackets. As
stated previously, data entry staff
scans as time is available but we've
had a turnover in staff and that has
left current staff training new staff
which allowed less time for
scanning projects. This winter we
will see if we have funds available
in our budget for outside resources
or if we need to seek funds in next
year’s budget.
No
specific
date
15 Behavioral
Health
04/05-6 2 It is recommended for the
Department to develop a process
to track and obtain service tickets
for all clients provided with
Planned * Completed Electronic Health Records
implemented 10/31/12. Service
tickets are no longer used as it is
managed within the new system.
2014 Global Follow-up report #14/15-6 September 2014
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Count
Department/
Area Audit# Rec# Recommendation
Prior or
Original
Status
New
Status New Comments
New
Estimated
Date
services.
16 Behavioral
Health
04/05-6 3 It is recommended for Department
management to establish
performance standards for the
turning in of service tickets and
monitor for open tickets.
Planned * Completed See comment above
17 Behavioral
Health
04/05-6 4 It is recommended the Department
consider requiring support for
information used to establish
reduced client fees. This might
include income tax returns or pay
stubs.
Planned Underway This issue is on hold as other
higher priority issues are
addressed.
on hold
18 Behavioral
Health
04/05-6 13 It is recommended there be
improvements to the Department’s
internally developed billing software
to include reports and logic checks
to test for and identify any
overpayment situations.
Planned * Completed Reports are run to identify potential
issues prior to billing.
19 Behavioral
Health
04/05-6 18 It is recommended that appropriate
mental health staff maintain their
appointments on the computerized
business system. Reception staff
should have the ability to add,
move and delete appointments in
the system.
Underway Underway Progress has been made in
ensuring consistent scheduling
guidelines for all clinicians.
Discussions regarding more
efficient clinic scheduling practices
are underway.
20 Behavioral
Health
04/05-6 27 It is recommended staff develop
procedures to provide oversight of
the Department's activities as
maintained in the computerized
business system.
Planned * Completed We now have a staff person
assigned to verify our internal
controls.
21 Behavioral
Health
04/05-6 30 It is recommended for the
Department to develop collection
procedures identifying the extent of
Planned Planned Collection policies and procedures
to be developed in 2014.
Dec-14
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Page 12
Count
Department/
Area Audit# Rec# Recommendation
Prior or
Original
Status
New
Status New Comments
New
Estimated
Date
collection efforts.
22 Behavioral
Health
05/06-
11
1 It is recommended that
management consider tracking all
client encounters regardless of
funding.
Planned * Completed All client encounters are tracked
regardless of funding
23 CDD 06/07-7 9 It is recommended the department
document the host of assumptions
and financial records and
commitments so that there is a
clear path of what will happen on
into the future. It is recommended
the Department consider involving
Finance and Property management
earlier on the process as they
develop and structure financial
arrangements for real property.
Underway Underway Coordinating with Finance Dept. on
initiating Rec. #9 & 10. The
strategic plan will include a 5-year
financial plan.
Feb-15
24 CDD 06/07-7 10 It is recommended the department
consider developing a policy on the
creation and use of reserves.
Underway Underway Coordinating with Finance Dept. on
initiating Rec. #9 & 10. The
strategic plan will include a 5-year
financial plan.
Feb-15
25 Grant
Deliverables
11/12-7 3
It is recommended for the Board of
County Commissioners to consider
in future appointments or
reappointments a process for these
EDCO board seats similar to other
important committee assignments.
Planned Completed/
Ongoing
This was re-visited in July 2013,
when the Board considered
vacancies, then appointed Tom
Anderson and Steve Hultberg to
the Board. The BOCC has
committed to reviewing each new
vacancy as they arise.
26 Grant
Deliverables
11/12-7 6 It is recommended that County
Administration consider, when they
can, consolidating community grant
payments and management to the
same grant recipient.
Underway Completed Community Grant reporting and
quarterly payment requests are
now consolidated with grants
administered by Health Services
Department.
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Page 13
Count
Department/
Area Audit# Rec# Recommendation
Prior or
Original
Status
New
Status New Comments
New
Estimated
Date
27 Health
Services
10/11-3 2 It is recommended for the
department to develop a system to
understand and monitor screening
resource needs in order to make
sure it does not become a
bottleneck for the clients wanting to
be seen. There should be plans for
additional resources and flexibility
to make sure screeners are
available and can perform on a
timelier basis.
Supervisor/managers should be
responsible for making sure there
are adequate staff to address the
workload.
Underway Completed This issue has been addressed
through the development of an
Access Team. All required access
timelines are currently being met
and are monitored on a quarterly
basis
28 Health
Services
10/11-3 3 It is recommended the department
endeavor to streamline and make
more consistent the screening
process for all clients regardless of
program or location.
Planned Completed Completed - the Access Team
model has been expanded to
Redmond and La Pine.
29 Health
Services
10/11-3 4 It is recommended for the
department to calculate and report
on these benchmarking standards
on a routine basis. They should
also have these by age group,
program and location and be able
to use that information to institute
targeted improvements.
Underway Completed Required Access tracking
standards have been met.
Required reports are being
submitted in a timely manner.
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Page 14
Count
Department/
Area Audit# Rec# Recommendation
Prior or
Original
Status
New
Status New Comments
New
Estimated
Date
30 Health
Services
10/11-3 6 It is recommended for the
department to consider with other
contractual requirements that
outside providers provide
information on pertinent
performance metrics. Metrics of
interest might include days from
assumption through to assessment,
counts of services by client by
month, and reasons why clients are
not being provided service. If
found necessary, the ongoing
requirements for information should
be added to the basic contractual
elements.
Planned Completed DCBH does not contract directly
with Panel Providers. Contact
exists between CCO, Pacific
Source, and Panel. Monitoring and
oversight responsibility lies with the
CCO.
31 Health
Services
10/11-3 7 It is recommended the Department
work on improving the timeliness
and sequence of events through to
assessment.
Planned Completed The Access team meets required
access standards.
32 Health
Services
10/11-3 8 It is recommended for the
department to look for ways to
reduce the days to assessment for
all new clients entering the system.
Planned Completed The Access team meets required
access standards.
33 Health
Services
10/11-3 9 It is recommended for the
department to investigate how they
distribute and monitor workloads in
total and for new clients.
Expectations established in
treatment plans should be used to
extrapolate staffing needs.
Planned Completed Utilization Review Specialist was
hired 1/2013. Caseload reports
and service counts have been
reported on a regular basis.
Additionally, DCBH now utilizes a
caseload management tool that
monitors staff productivity based on
revenue earned.
2014 Global Follow-up report #14/15-6 September 2014
Page 15
Count
Department/
Area Audit# Rec# Recommendation
Prior or
Original
Status
New
Status New Comments
New
Estimated
Date
34 Health
Services
10/11-3 10 It is recommended for additional
cross training needs to occur
between front desk staff (and
fiscal). This might also results in
more consistent job duties among
staff.
Underway Completed DCHS hired an Operations
Manager early 2014. The manager
has taken oversight of front desk,
reception, medical records and IT.
Re-design of functions and
systems has improved efficiencies
between front desk and fiscal.
35 Health
Services
10/11-3 11 It is recommended for the
department to consider whether an
electronic system could be
developed to verify OHP status of
appointmented clients. In addition,
the department appears to need a
policy to address the OHP clients
that lose coverage.
Planned Underway Work in progress. Dec-14
36 Health
Services
10/11-3 15 It is recommended the two
departments consider how they
may consolidate and/or coordinate
on similar topics and learn from the
other’s best practices. Areas to
investigate might include client
reception, call handling and phone
message tree, and appointment
reminders. Fiscal services even
with the disparate systems might
be improved and made more
consistent with similar practices
employed or performed together.
Planned Underway Leadership retreat, development of
Operations Manager role and
current discussions of integrated
electronic records systems are
movements toward this goal. This
issue will be forwarded to the new
HS Director for consideration.
Unknown
37 Health
Services
10/11-3 16 It is recommended the department
look for ways to provide a common
reception area given the movement
to coordinate treatment of physical
and mental health issues.
Planned Completed This recommendation is not viable
nor preferred by the agency at this
time.
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Page 16
Count
Department/
Area Audit# Rec# Recommendation
Prior or
Original
Status
New
Status New Comments
New
Estimated
Date
38 Health
Services
10/11-3 17 It is recommended that the
department finalize some
measures and get them in the
hands of users. An additional
suggestion is to make sure they are
being used and that staff are
trained to interpret the results.
Additional metrics may be useful
and developed as additional drivers
are identified.
Underway Completed DCHS has the following
performance metric activities: BH
Quality Improvement Work Plan,
PH Quality Improvement Work
Plan, BOCC Performance Metrics,
and Webco Performance
Measures. Additionally, DCBH
operates a monthly data meeting
39 Health
Benefits
Trust
03/04-6 21 It is recommended the Plan (in
coordination with the TPA) consider
another pharmacy benefits
manager who will work to provide
coordination of benefits for
prescriptions.
Planned Completed Our current PBM has been
coordinating benefits for many
years.
40 Human
resources
08/09-
16
3 It is recommended for County
Legal Counsel to evaluate whether
the authorization/disclosure forms
currently being utilized comply with
FCRA.
Underway Underway In progress Sep-14
41 Human
resources
08/09-
16
3.1 It is recommended the County train
and work with departments to
establish meaningful procedures to
comply with the FCRA. This might
require some revision to the current
background policy (HR-3) or
personnel rules.
Planned Underway In progress Oct-14
42 Human
resources
08/09-
16
3.2 It is recommended the County
develop standardized “pre-adverse
action disclosures” and “adverse
action notices” to provide to
candidates whose applications are
denied, in whole or in part, on the
basis of information contained
Planned Underway In progress Oct-14
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Page 17
Count
Department/
Area Audit# Rec# Recommendation
Prior or
Original
Status
New
Status New Comments
New
Estimated
Date
within a “consumer report.”
43 Human
resources
08/09-
16
5.1 It is recommended for the County
to implement an authorization form
for a driving history record check
consistent with the spectrum of job
positions. It is recommended the
job application or authorization
form have candidates identify the
state(s) they have lived in over the
prior five years.
Planned Underway Under evaluation. Sep-14
44 Information
Technology
08/09-
11
2 It is recommended for IT to develop
some written practices for the
access card system, including:
• creating access groups
• setting up facilities,
• coordinating with facility
administrators,
• removing and reissuing access
card keys, and
• monitoring
Underway Underway Draft procedures in in place.
Processes requiring coordination
from other departments still in
work.
Dec-14
45 Information
Technology
11/12-4 5 It is recommended for the IT
Department to assess, develop and
publish performance measures that
are a better representation of the
quality of the services they provide
to County departments and the
direction they are taking.
On-going Completed Will continue to use performance
measures use in audit document
comparing budget summaries with
other organizations. Work
order/helpdesk data does not
contain necessary consistencies.
46 Property &
Facilities
09/10-6 6 It is recommended for the County
to consider developing capital
project policies and procedures to
provide guidance and define
responsibilities related to change
orders in contracts.
Underway Underway With the numerous and complex
capital construction projects that
have been undertaken, staff has
not had a chance to work on this.
When it slows down, we will be
able compile this resource manual.
Even though the documentation
has not occurred, the standard
Mar-15
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procedures are established and
followed.
47 Property &
Facilities
09/10-6 10 It is suggested the County consider
establishing a policy for capital
construction management. The
policy should address the
centralized or decentralized
management of capital construction
projects. It seems appropriate for
all construction projects to be
centralized through the Property
and Facilities department.
Depending on the size, scope and
complexity of the construction
project, Property and Facilities
could assemble an appropriate
project team. The policy should
identify anticipated roles and
responsibilities.
Underway Underway Again, because of the workload in
the department because of capital
projects, this task is not finished.
Mar-15
48 Property &
Facilities
09/10-6 11 It is also suggested that those
involved with construction
management develop a project
management manual to assist
those less experienced in the
process. One other suggestion
noted in numerous reports and
which seems like a good idea is to
have a post project review to
identify what could be improved in
the management of the project and
share lessons learned among
those that can benefit.
Underway Underway Same response as item above Mar-15
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49 Property &
Facilities
11/12-
12
3 It is recommended for the County
to develop a policy for use of
County facilities and how rents
should be developed for internal
and external tenants.
• This policy may consider
community contributions, costs to
the County and needs by County
departments when allowing for
outside use of County building
space.
• A preference should be given for
County departments to use
available space, especially in
County buildings when it can be
contiguous with their other
operations.
• External market rates should be
used when considering rent levels,
as well as costs for depreciation,
interest and other costs. Rents
should be adequate to provide for
significant repairs and
improvements over the life of the
property.
• The County should seek (with
non-County tenants) a market
rental agreement. Maintenance,
utilities and property taxes, if
applicable, should be recovered or
reimbursed.
Underway Underway This has not occurred because of
staff commitments and changeover
in key staff. We will get this work
session scheduled with the Board
as soon as possible.
Dec-14
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New
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50 Property &
Facilities
11/12-
12
4 Based on the discussions from this
year’s budget committee, it is
further recommended for the
County to consider an accounting
and budgeting process for building
usage costs to assure
transparency, equity and fairness in
costs and sufficiency to meet debt
and future repairs. The County
may also need to address in the
solution the rules under OMB A-87
for cost allocations.
Underway Underway This has not yet occurred but will
be addressed as soon as possible.
Dec-14
51 Property &
Facilities
11/12-
12
5 The County should consider
whether the benefits derived from
the daycare facility balance with the
associated costs of occupying a
core County facility. A modest paid
incentive to eligible staff desiring to
use the daycare services (which
would be compensable) may be
more cost effective and provide
greater value to the affected
employees.
Underway Underway Administrative staff will recommend
to the Board of Commissioners that
the County weigh the benefits of
the daycare facility when the lease
agreement with the current provider
expires March 2016.
Mar-16
52 Risk
Management
11/12-3 1b • identify expected receipts and
reconcile to deposits on a periodic
basis. This would include timing of
receipts for prepaid services, gift
certificates, customer billings and
receivable collections;
Underway Completed This spreadsheet is currently in
use.
53 Risk
Management
11/12-3 1f • Policies should be developed for
the write-off of non-paid services or
services comped which include a
secondary approval process.
Underway Completed Risk Management has written
policy.
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54 Risk
Management
11/12-3 3a It is recommended for the skid car
instructor to receive a receipt book
and endorsement stamp, so that all
checks received can be properly
endorsed and all monies receipted.
It is recommended the department
consider having the skid car
instructor deposit monies at the
bank within 24 hours as that will be
more convenient for the instructor.
A deposit book would be required
and a deposit form would need to
be sent to Finance. A copy of the
receipts provided can be attached
to the roster for the class and used
to reconcile.
Underway Completed The Skid Car instructor delivers all
check payments, receipts, and
paperwork to our office twice a
week, handing it directly to Risk
staff. The instructor has agreed to
endorse the checks at the time of
the training. The Senior Secretary
immediately reconciles and hand-
delivers all monies to Finance on
the same day. Cash payments are
accepted only at the Risk
Management office. The cash
handling process is now
documented in the public Risk
folder. We have approval from
Finance regarding these practices.
55 Risk
Management
11/12-3 4 It is recommended for the
department to investigate and
implement an accounting solution
that will meet their needs. It might
be possible given their limited
activity to develop a more
comprehensive spreadsheet for
these purposes.
Underway Completed An Excel file is used to record all
Risk Mgmt. revenue. An Excel file
is used to record and track
anticipated receivables. The Claims
Coordinator also utilizes an Excel
file to track anticipated receivables.
56 Risk
Management
11/12-3 7 It is recommended for Risk
Management to complete
documentation of their accounting
policies and procedures. The
procedures should emphasize the
areas of revenue and deposit
handling, monitoring, supervision
and segregation of duties. These
policies and procedures should be
available to all employees and
should detail the responsibilities of
each employee.
Underway Underway Risk staff's duties are in the
process of being documented and
saved in a Manual.
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57 Road 08/09-3 8 It is recommended for management
to consider whether additional
efforts are needed in improving the
cost information in CAMS.
Underway Completed Equipment billing rates have been
modified to include straight-line
depreciation of equipment as a
function of billing rate unit (hours,
miles, etc.).
58 Sheriff's Office 11/12-
10
11 It is recommended for software
administrators assure the reports in
the system (especially the security
role reports) be fixed so that
appropriate settings can be
confirmed.
Underway Completed Reports fixed by NWS
59 Sheriff's Office 11/12-
10
12 It is recommended for software
administrators receive an
operational user login for daily
usage. Usage of their
administrator rights should be
limited to when necessary.
Underway Completed DCSO-IT has only limited Admin
capability. The designated System
Administrator has two logins: one
for Daily records work and another
only when operating as the system
administrator. All activity is logged
by the system.
60 Sheriff's Office 11/12-
10
14 It is recommended the software
administrator(s) develop a written
manual for how they have setup
the system and plan for its
operation.
Underway Underway In progress.
61 Solid
Waste
03/04-1 2 Office staff should document in
writing all accounting policies and
procedures. These policies and
procedures should be available to
all employees and should detail the
responsibilities of each employee.
The procedures should emphasize
the areas of revenue and deposit
handling, monitoring, supervision
and segregation of duties.
Underway Underway Working on it. Dec-14
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Status
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New
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Date
62 Solid
Waste
03/04-1 10 Office staff should routinely
reconcile internal records of
security deposits retained with
those held in the County trust
account.
Underway Completed I think I sent you an e-mail this past
winter saying I had completed this
one.
{END OF REPORT}