HomeMy WebLinkAbout1415-12 Follow-up report for Solid Waste accounting (6-22-15)June 22, 2015
Deschutes County Internal Audit Program
David Givans, CPA, CIA, CGMA -County Internal Auditor
PO Box 6005 Bend
1300 NW Wall St., Suite 200, Bend, OR 97701
(541) 330-4674-Fax (541) 385-3202
David.Givans@Deschutes.org
Timm Schimke -Director of Solid Waste
cc: Tom Anderson, Debbie Parret, Wayne Lowry, Joe Sadony, Audit Committee
(via email)
RE: Follow-up for Solid Waste accounting system (Internal Audit #14115-12)
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.
The follow-up included three (3) recommendations from the internal audit report (#14/15-1
issued August 2014). The follow-up reflects the status as of June 2015. The original internal
audit report should be referenced for the full text of recommendations and discussion.
The follow-up report was developed from information provided by Timm Schimke, Solid
Waste Director and Wayne Lowry, Treasurer/Finance Director. 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. No substantive audit work was performed.
With this follow-up, only one recommendation (one third) of the three recommendations is still
open as the software implementation is currently underway. As indicated in the following
responses, they anticipate implementation of a new accounting solution in the Fall of 2015.
From:
Sent:
Subject:
Timm Schimke
~onday,June15,2015
Audit follow-up
As you know, the current cost accounting software purchased by the Department of
Solid Waste has proven to be ineffective for our needs. After consultation with you and
the finance department, we intend to purchase the CA~S software system used by the
Road Dept. All parties feel that this software will work in our application. We will
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Internal Audit #14/15-12 Follow-up of Solid Waste accounting system
Enhancing the Lives of' Citizens by Delivering Quality Services in a Cost-Effective Manner
June 22,2015
have a contract for purchase, installation and training ready to process after July 1,
2015. We expect 90 to 120 days to have the system up and running.
From: Wayne Lowry
Sent: Monday, June 22,2015
Subject: RE: 1415-12 Follow-up of Solid Waste Accounting system
Solid Waste staff, namely Debbie Parret, have asked for Finance staff involvement in
the project to implement cost accounting software. I think #2 is met.
Jeanine has been meeting with Debbie in Solid Waste to talk about the new cost
accounting software. In fact, she is meeting with Debbie and the vendor of the CAMS
software in mid-July to talk more about it prior to its installation.
Response to #3
"Finance accounting staff are working with Solid Waste staff in the early stages of
software implementation to lend accounting expertise and to help ensure that internal
controls are adequate within the new system. Finance Staff will also help department
staff think through the accounting and reporting implications of the new software to
ensure that value is added throughout its implementation."
Recommendations {including status}:
1. It is recommended for Solid Waste to complete their implementation of the cost
accounting system.
{Underway-see comments, anticipated completion 11/30/2015}
2. It is recommended for Solid Waste to request assistance from County Finance to
complete the implementation.
{Completed (ongoing) -see comments}
3. It is recommended for the County to assess the required involvement of Finance in
departmental accounting systems. The County should consider directing some level of
responsibility for County/Departmental accounting systems to Finance.
{Completed (ongoing)-see comments. On a more countywide scale, Wayne indicates
he is reaching out to departments to provide services. It is anticipated this will help
address this issue.}
{End of follow-up report}
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Internal Audit #14/15-12 Follow-up of Solid Waste accounting system