HomeMy WebLinkAbout1415-7 Medical examiner expenses follow-up report (2-24-15)Follow-up report of Medical Examiner Expense #14/15-7 February 2015
FOLLOW-UP REPORT
Medical Examiner Expenses
(Internal audit report #13/14-9 issued April 2014)
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
Bend, OR 97708-6005
(541) 330-4674
David.Givans@Deschutes.og
Audit committee:
Shawn Armstrong, Chair - Public member
Chris Earnest - Public member
Lindsey Lombard – Public member
Gayle McConnell - Public member
Michael Shadrach - Public member
Jennifer Welander - Public member
Anthony DeBone, County Commissioner
Nancy Blankenship, County Clerk
Dan Despotopulos, Fair & Expo Director
Follow-up report of Medical Examiner Expense #14/15-7 February 2015
TABLE OF
CONTENTS:
1. INTRODUCTION
1.1. Background ………………………………………...………………................................... 1
1.2. Objectives & Scope ……………………………………..………………………….…….… 1
1.3. Methodology ……………………………………………………..…………………….……. 1
2. FOLLOW-UP RESULTS ……………….…...………………………….............................. 2
3. APPENDIX I – Internal Audit Recommendations - Updated Workplan for
Report #13/14-9 (Status updated as of February 2015) ……...….................................. 3
Follow-up report of Medical Examiner Expense #14/15-7 February 2015
Page 1
1. Introduction
1.1 BACKGROUND
Audit Authority:
The Deschutes County Audit Committee has suggested that follow-ups occur from nine months to one
year after the original report issuance. The Audit Committee’s would like to make sure departments
satisfactorily address recommendations.
1.2 OBJECTIVES and SCOPE
Objectives:
The objective was to follow-up on the outstanding audit recommendations.
Scope:
The follow-up included three (3) recommendations from the internal audit report on Medical Examiner
Expense (#13/14-9 issued April 2014).
The follow-up reflects the status as of February 2015. The original internal audit report should be
referenced for the full text of recommendations and discussion.
1.3 METHODOLOGY
The follow-up report was developed from information provided by Mary Anderson, Chief Deputy District
Attorney. In cases where recommendations have not been implemented, comments were sought for the
reasons why and the timing for addressing these. The follow-up is, 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.
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
Follow-up report of Medical Examiner Expense #14/15-7 February 2015
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2.
Follow-up
Results
Figure I -
How were
recommendations
implemented?
The follow-up included three (3) recommendations. Management agreed with all of the recommendations.
Figure I provides an overview of the implementation status of the recommendations. The details of the updated
workplan are provided in Appendix I.
With this follow-up, all of the recommendations have been addressed.
Complete
100%
Follow-up report of Medical Examiner Expense #14/15-7 February 2015
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3. Appendix Appendix I –Updated Workplan for Report #13/14-9 (Status as of February 2015)
Rec# Recommendation text Agreement
Original
Status
Updated
Status Updated Department Comments
1
It is recommended the Medical
Examiner and District Attorney’s
Office establish the types of
anticipated transportation expenses
to be covered with the service
provider(s).
Agree
In Process
Completed
Rate Sheets were submitted in December of 2014. The
CME is still reviewing funeral home charging of the state
and the family.
2
It is recommended the Medical
Examiner provide a level of review
for invoices prior to payment.
Documentation of this might be
expedited if the Medical Examiner
communicated anticipated services
by human remains and vendor to
the District Attorney’s Office.
Unusual services or charges
received can be verified with the
Medical Examiner.
Agree
On-going
Completed
The CME’s office manager is now the point of contact
for any questions related to billing. Her expertise in the
area and prompt replies has addressed the issue.
DA/CME are reviewing invoices together.
3
It is recommended the Medical
Examiner periodically review the
rotation schedule for fairness and
equity.
Agree
On-going
Completed
The funeral homes were advised at the annual meeting
and later in a follow up email that the rotation schedule
would not be changed for 2015. The CME will review
the rotation and boundaries before the 2016 schedule is
implemented.
{END OF REPORT}