HomeMy WebLinkAbout2021-3 2020 Global Follow-up report (Final 11-30-20)2020 Global Follow-up Report #20/21-3 November 2020
2020 Global Follow-up Report
Outstanding recommendations –
911 CSD Cash Handling, Health Benefits Trust, Health Services,
Human Resources, Sheriff’s Office, Light fleet,
Property & Facilities, 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
County Internal Auditor
1300 NW Wall St
Bend, OR 97703
Audit committee:
Daryl Parrish, Chair - Public member
Jodi Burch - Public member
Tom Linhares - Public member
Scott Reich - Public member
Summer Sears - Public member
Stan Turel - Public member
Patti Adair, County Commissioner
Nancy Blankenship, County Clerk
Nick Lelack, Community Development Director
2020 Global Follow-up Report #20/21-3 November 2020
TABLE OF
CONTENTS:
HIGHLIGHTS
1. INTRODUCTION
1.1. Background on Audit …………………..………………………………..………………….. 1
1.2. Objectives and Scope ……………….…………………..…………………..……………… 1
1.3. Methodology …………………………………….………………………………………...… 1-2
2. FOLLOW-UP RESULTS …………………….………………..………………………………… 3-8
APPENDIX I – Updated workplan for identified outstanding
recommendations (Status as of November 2020) .……................................ 9-21
2020 Global Follow-up Report #20/21-3 November 2020
Page 1
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
reports. The Audit Committee 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 tenth annual global follow-up looking back to unresolved recommendations in prior follow-ups.
1.2 OBJECTIVES and SCOPE
“Audit
objectives” define
the goals of the
audit.
Objectives:
The objective was to follow-up on previously incomplete recommendations.
Scope:
This 2020 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 are covered in this report.
There are thirty-three recommendations included in this follow-up (as compared to twenty-two in the
prior year, up 50%).
Status was determined through information provided by departments in November 2020. The original
internal reports should be referenced for the full text of recommendations and associated discussion. All
internal audit performance reports are published on the County website at
https://www.deschutes.org/administration/page/internal-audit-reports
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.
2020 Global Follow-up Report #20/21-3 November 2020
Page 2
Table I
Reports and
number of
recommendations
included in follow-
up
{Original reports
hyperlinked}
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.
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 Cash Handling
(NEW)
18/19-4 Mar-19 19/20-8 Dec-19 6 1 17%
Health Benefits Trust 12/13-11 Oct-13 19/20-3 Nov-19 7 3 43%
Health Services - Fiscal
Revenue Controls (NEW)
17/18-8 Oct-18 19/20-2 Aug-19 23 10 43%
Human Resources – New
Hires
08/09-16 Jan-10 19/20-3 Nov-19 26 3 12%
Human Resources - Span
of Control (NEW)
18/19-2 Feb-19 19/20-6 Nov 19 2 2 100%
Sheriff’s Office - Inmate
Health Services (NEW)
17/18-3 Jun-18 18/19-7 Mar-19 6 2 33%
Sheriff’s Office - Inmate
Health Standards (NEW)
17/18-7 Jul-18 18/19-7 Mar-19 1 1 100%
Light Fleet 14/15-10 Jun-15 19/20-3 Nov-19 14 5 36%
Property & Facilities 11/12-12 Sep-12 19/20-3 Nov-19 5 1 20%
Solid Waste 16/17-6 Jan-18 19/20-3 Nov-19 18 5 28%
Totals 108 33 31%
2020 Global Follow-up Report #20/21-3 November 2020
Page 3
2.
Follow-up Results
Figure I -
How were
recommendations
implemented?
The follow-up includes thirty-three (33) recommendations made over ten internal audit reports. The
number of recommendations followed up on was up from twenty-two (22) in 2019. The number of
outstanding recommendations represented thirty-one percent (31%) of the original recommendations
(also, coincidently, 31% in 2019). For some of the reports, more than one follow-up has occurred. There
are five new follow-up audits included in this Global follow-up with seventeen outstanding
recommendations. A few completed reports had follow-ups that completed all recommendations in the
first follow-up, so no additional follow-ups are required.
The follow-up indicates twenty-seven (27) of these outstanding recommendations (or 82%) have been
completed. Implementation is expected to take time for some recommendations, 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. Eighteen percent (18%) of the reviewed
recommendations are still underway for implementation. This compares with seventy-seven percent
(77%) of the reviewed recommendations still underway for implementation in 2019.
Complete
82%
Underway
18%
2020 Global Follow-up Report #20/21-3 November 2020
Page 4
Figure II -
How were
recommendations
implemented by
department and
report?
A detailed listing of all 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.
Figure II provides a breakdown of the status of these recommendations by department and audit report.
Generally, there is a natural progression seen as “planned” implementation moves into an “underway”
status and then to “complete”.
2020 Global Follow-up Report #20/21-3 November 2020
Page 5
Figure III -
How has the status
changed for
outstanding
recommendations?
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 has not moved from one category to another. Figure III was designed to
identify movement in recommendations.
Table II indicates for these reports 94% of the original recommendations accepted have been deemed
completed. This does not include all the reports fully completed (over this period) and not part of the
2020 Global Follow-up Report #20/21-3 November 2020
Page 6
Table II
Reports, number
of
recommendations
included in follow-
up and percentage
still outstanding
global follow-up. In 2019, the global follow-up completion rate was 76%. After this follow-up, six percent
(6%) of the original recommendations for these reports are still outstanding.
Department/
Area
Original
Report #
# of Original
Recommenda-
tions
# Recommenda-
tions in this
follow-up
% of
Original
# of Recom-
mendations still
Outstanding
%
Outstanding
911 CSD Cash Handling
(NEW)
18/19-4 6 1 17% 0 0%
Health Benefits Trust 12/13-11 7 3 43% 0 0%
Health Services - Fiscal
Revenue Controls (NEW)
17/18-8 23 10 43% 4 17%
Human Resources – New
Hires
08/09-16 26 3 12% 0 0%
Human Resources - Span
of Control (NEW)
18/19-2 2 2 100% 1 50%
Sheriff’s Office - Inmate
Health Services (NEW)
17/18-3 6 2 33% 0 0%
Sheriff’s Office - Inmate
Health Standards (NEW)
17/18-7 1 1 100% 1 100%
Light Fleet 14/15-10 14 5 36% 0 0%
Property & Facilities 11/12-12 5 1 20% 0 0%
Solid Waste 16/17-6 18 5 28% 0 0%
TOTALS 108 33 31% 6 6%
2020 Three-Year Implementation Rate
Implementation rates are similar to completion rates. However, from an organizational standpoint more
than a year is generally accepted for implementing recommendations. The Government Accountability
Office (GAO) in their FY 2020 Performance and Accountability report, use a four-year time period and had
a 77% implementation rate. The calculations below for Deschutes County for 2020 use a three-year period
and come up with a 90% implementation rate for the included audit reports.
2020 Global Follow-up Report #20/21-3 November 2020
Page 7
Figure IV
Status of
recommendations
for reports that
have come up for
follow-up for the
prior three years.
Figure IV shows the implementation rate of accepted recommendations for the 11 reports issued in the
last three years and that have come up for follow-up. The number of recommendations for this three-
year period was 106, with 95 of those recommendations having been completed, and 11
recommendations still outstanding.
2020 Global Follow-up Report #20/21-3 November 2020
Page 8
Footnote on Figure IV
While the same six audits with follow-up reports are listed in both Figure III and Figure IV, Figure III includes four reports not included in
Figure IV, and Figure IV includes five reports not included in Figure III. Yet, both figures illustrate the same conclusion: The implementation rate
for audit recommendations by Deschutes County departments is extremely high.
2020 Global Follow-up Report #20/21-3 November 2020
Page 9
APPENDIX
Appendix I – Updated workplan for identifed outstanding recommendations.
(status as of November 2020)
Included as “Complete” were statuses indicating they were complete and had some form of ongoing work; and withdrawn due
to the recommendation no longer being relevant in the current environment. Items that are not complete are grayed out.
Count Depart-
ment Audit# Rec
# Recommendation
Prior or
Original
Status
New
Status New Comments
New
Estimated
Date (Mo/Yr)
1 911 CSD
Cash
Handling
18/19-4 6 It is recommended for
County Finance to evaluate
whether the District’s facts
require any non-cash
compensable items be
included in wages.
Underway Complete Based on an evaluation of this section of
the IRC, the provision of County logoed
clothing supplied not less than annually
and for an amount of not more than $75
appears to meet the intent of the Code
and qualify as a de minimis benefit.
2 Health
Benefits
Trust
12/13-
11
1 It is recommended for
management of the Plan
to develop and implement
a consistent approach to
assessing the performance
of the DOC.
Underway Complete A subcontractor of Medcor, myCatalyst,
completed a Population Health Study
and Onsite Clinic Analysis in August
2018. The analysis compared the cost of
a DOC visit vs a clinic in the community.
The analysis found a cost savings of
$837,258. The analysis was reviewed by
Davidson Benefits Consulting. The DOC
RFP will include a requirement for
responders to propose methods to
assess performance at the DOC.
2020 Global Follow-up Report #20/21-3 November 2020
Page 10
Count Depart-
ment Audit# Rec
# Recommendation
Prior or
Original
Status
New
Status New Comments
New
Estimated
Date (Mo/Yr)
3 Health
Benefits
Trust
12/13-
11
2 It is recommended for
County management to
develop an approach to
handling Plan and DOC
staffing and oversight.
Underway Complete An Executive Committee has been
formed and includes the HR Director,
CFO, County Administrator, and Deputy
County Administrator. The committee
will meet as follows: Aug/Sept to review
plan renewal, December for HBT budget,
and Feb/March to review plan analytics.
4 Health
Benefits
Trust
12/13-
11
4 It is recommended, after
adequate time sheet
information has been
collected, the County
assess the cost to the
County and departments
for employee usage of the
DOC on work time and
whether they want to
continue the practice at
this level.
Underway Complete HR established a payroll code for DOC
visits. The use of this payroll code varies
by department and whether an
employee is exempt vs non-exempt. For
example, Exempt employees do not
need to account for short periods of
leave. In FY 19-20, a total of 370.60
hours was coded as DOC leave; 91.5
hours attributed to Exempt employees
and 279.1 hours attributed to Non-
Exempt employees. At this point, it is not
recommended to create a countywide
policy requiring the use of the DOC leave
code.
2020 Global Follow-up Report #20/21-3 November 2020
Page 11
Count Depart-
ment Audit# Rec
# Recommendation
Prior or
Original
Status
New
Status New Comments
New
Estimated
Date (Mo/Yr)
5
Health
Services -
Fiscal
Revenue
Controls
17/18-8 1 It is recommended for the
Department to actively
utilize and share
information with the
Administrative Services
Division, County Finance,
and County Administration
for all financial discussions
involving the CCO on
resource modeling,
reconciliations, and
accounting issues.
Underway Complete During the 2020 negotiations, the
Department's Behavioral Health and
Administrative Services Division
participated in CCO financial discussions
collaboratively. It has become a regular
practice in the Department to provide
regular updates to County
Administration and Legal apprised of the
agreement's status, reconciliations, and
any accounting issues. Legal will be kept
in the loop as the contract negotiations
continue.
6 Health
Services -
Fiscal
Revenue
Controls
17/18-8 4 It is recommended for the
billing manager to develop
written procedures for
staff on billing and
collections procedures
including how to properly
process and apply
payments received.
Underway Underway There are 15 processes and procedures
drafted. Target date for completion is
January 2021.
Jan-21
7 Health
Services -
Fiscal
Revenue
Controls
17/18-8 9 It is recommended for the
Department to consider
centralizing the overall
department collection
supervision duties.
Planned Complete The department evaluated restructuring
to allow for all collection activities to fall
under one supervisor, and it was
determined not realistic given the
various lines of business.
2020 Global Follow-up Report #20/21-3 November 2020
Page 12
Count Depart-
ment Audit# Rec
# Recommendation
Prior or
Original
Status
New
Status New Comments
New
Estimated
Date (Mo/Yr)
8 Health
Services -
Fiscal
Revenue
Controls
17/18-8 10 It is recommended for the
Department to put in place
appropriate controls over
adjustments to any
collections.
Planned Complete Billing/Fiscal supervisor now has access
to a vast array of reports that help track
adjustments and write-offs. Additionally,
a more robust Daily Cash workbook
provides a detailed breakdown on
money received (collections) that will
immediately trigger an error if money is
voided for any reason.
9 Health
Services -
Fiscal
Revenue
Controls
17/18-8 13 It is recommended for the
Department to develop
written policies and
procedures over the billing
and collection oversight
activities.
Underway Underway This goal is being included with the
activities in recommendation #4
Jan-21
10 Health
Services -
Fiscal
Revenue
Controls
17/18-8 14 It is recommended for the
Administrative Services
Division (or selected
supervisors) periodically
audit gift card accounting
in a comprehensive way
and periodically check
custody logs for
completeness and
accuracy.
Underway Underway Administrative Services conducts
quarterly audits for at least one program
currently. At end of fiscal year, an
outstanding gift card log is submitted
from all programs, which was first
implemented in FY 2020. This will assist
in auditing and tracking gift card usage
moving forward.
Jun-21
2020 Global Follow-up Report #20/21-3 November 2020
Page 13
Count Depart-
ment Audit# Rec
# Recommendation
Prior or
Original
Status
New
Status New Comments
New
Estimated
Date (Mo/Yr)
11 Health
Services -
Fiscal
Revenue
Controls
17/18-8 19 It is recommended for the
Environmental health
program and Vital Records
Program to consider how
they might consolidate
receipting. This might
allow them to eliminate
the duplicate receipting
efforts through importing
those transactions to
Munis.
Underway Complete Environmental Health continues to enter
some receipts into Health Space, which
we import into Munis, and some directly
into Munis (Health Space does not
accommodate all fees for which Health
collects). Health is required by the state
to use this state system, which is not fully
compatible with Deschutes County's
internal financial system.
12 Health
Services -
Fiscal
Revenue
Controls
17/18-8 21 It is recommended for the
department to update
their fiscal policies and
procedures.
Planned Underway Department underwent restructure of its
chart of accounts. Furthermore, the
Department hired an Accountant, who is
reviewing procedures and
updating/instituting processes where
appropriate. Updating the fiscal policies
and procedures following the process
improvements expected to occur in
2021.
Jun-21
13 Health
Services -
Fiscal
Revenue
Controls
17/18-8 22 It is recommended the
department update their
billing to follow the County
fee schedule and/or
develop and propose in
the budget process a new
fee schedule for these
items.
Underway Complete FY21 fees will be in line with ORS.
2020 Global Follow-up Report #20/21-3 November 2020
Page 14
Count Depart-
ment Audit# Rec
# Recommendation
Prior or
Original
Status
New
Status New Comments
New
Estimated
Date (Mo/Yr)
14 Health
Services -
Fiscal
Revenue
Controls
17/18-8 23 It is recommended for the
department to periodically
review their billings for
compliance to the County
fee schedule.
Underway Complete The Department met with all program
managers for the FY21 fee process and
reviewed County fee policies to ensure
all fees are accurately captured.
15 Human
Resources –
New Hires
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 Complete Legal reviewed forms and confirm the
County's compliance with FCRA.
16 Human
Resources –
New Hires
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.
Underway Complete The memo is completed and has been
provided to departments and has been
placed in the guide. The memo has
proven to be a good resource for hiring
managers when an applicant does not
pass the background screening. HR has
provided a copy of the memo to
departments and Offices completing
their own backgrounds as well as worked
with them to evaluate their process,
create any necessary procedures, and to
determine appropriate hand offs to HR.
2020 Global Follow-up Report #20/21-3 November 2020
Page 15
Count Depart-
ment Audit# Rec
# Recommendation
Prior or
Original
Status
New
Status New Comments
New
Estimated
Date (Mo/Yr)
17 Human
Resources –
New Hires
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 within a
“consumer report.”
Underway Complete HR worked with County Legal to review
the standardized "pre-adverse action
disclosures" and "adverse action notices"
for use by County HR to be in
compliance. The disclosures and notices
were approved and are in use by County
HR. While County HR does not oversee
the background screening process for
Parole & Probation, the Sheriff's Office,
and 9-1-1 District, HR did connect with
them on best practices and appropriate
hand-offs to HR. HR has coordinated
with Health Services on their background
screening process and all disclosures
and notices are now coordinated
through County HR.
2020 Global Follow-up Report #20/21-3 November 2020
Page 16
Count Depart-
ment Audit# Rec
# Recommendation
Prior or
Original
Status
New
Status New Comments
New
Estimated
Date (Mo/Yr)
18 Human
Resources -
Span of
Control
18/19-2 1 It is recommended for
Human Resources to
consider utilizing some
performance measures for
the workforce on EEOP
and supervisory topics that
may include but are not
limited to
• percentage change of
EEOP disparities,
• percentage female
supervisors and compared
to female workforce
percentage, and
• percentage minority
supervisors compared to
community workforce.
Planned Complete HR has established 2 performance
measures specific to DEI initiatives.
Specifically, HR is tracking the % of
female and minority leaders compared
to the community workforce
percentages and HR is tracking the % of
all female and minority employees
compared the community workforce
percentages.
19
Human
Resources -
Span of
Control
18/19-2 2 It is recommended for
Human Resources to
integrate EEOP
recommendations into
recruitment/promotion
efforts.
Underway Underway In addition to the draft interview guide
and HR's increased promotion of the
County's job opportunities, HR has
reviewed the applicant’s life cycle to
evaluate additional areas to impact the
County's recruitment selection
processes. This review has helped us to
identify areas within the selection
process to focus efforts to better align
with the County's EEOP goals.
Mar-21
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Page 17
Count Depart-
ment Audit# Rec
# Recommendation
Prior or
Original
Status
New
Status New Comments
New
Estimated
Date (Mo/Yr)
20 Light fleet
manage-
ment
14/15-
10
1 It is recommended the
County [with the
assistance of the Fleet
Manager (Road)] develop a
fleet management policy,
obtain input from County
management and
departments, and secure
approval of the policy from
upper
management/Board.
Underway Complete Board Approved the Light Fleet Policy on
March 11, 2020.
21 Light fleet
manage-
ment
14/15-
10
2 It is recommended the
policy guidance include
associated forms and
materials anticipated to be
used to control and
monitor vehicle fleet
decisions.
Underway Complete Board Approved the Light Fleet Policy on
March 11, 2020.
22 Light fleet
manage-
ment
14/15-
10
3 It is recommended for the
County to consider policies
that support increasing
vehicle utilization.
Underway Complete Board Approved the Light Fleet Policy on
March 11, 2020.
23 Light fleet
manage-
ment
14/15-
10
6 It is recommended for the
Road Department to
consider whether it would
be beneficial to further
refine the way it accounts
for its costs.
Underway Complete This has been considered through
implementation of various cost
accounting software packages.
2020 Global Follow-up Report #20/21-3 November 2020
Page 18
Count Depart-
ment Audit# Rec
# Recommendation
Prior or
Original
Status
New
Status New Comments
New
Estimated
Date (Mo/Yr)
24 Light fleet
manage-
ment
14/15-
10
7 It is recommended for the
County to consider how to
establish motor pools and
associated charges for
departments that use
them.
Underway Complete Board Approved the Light Fleet Policy on
March 11, 2020.
25 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 Complete After discussions with the County
Administrator, Facilities Director, and
Deschutes County CFO, we have decided
not to change the County’s process for
accounting and budgeting for building
usage. Although we acknowledge several
benefits from a more consistent
approach, the different business and
operational needs of each department
and the wide variety of revenue sources
supports the current practice of funding
facility purchases and maintenance
based on the revenue resources in each
department. As debt service is retired,
buildings are purchased, and repairs are
budgeted, staff will continue to consider
the best path forward taking into
account transparency, equity and
fairness in costs and sufficiency to meet
debt and future repairs.
2020 Global Follow-up Report #20/21-3 November 2020
Page 19
Count Depart-
ment Audit# Rec
# Recommendation
Prior or
Original
Status
New
Status New Comments
New
Estimated
Date (Mo/Yr)
26 Sheriff’s
Office –
Inmate
Health
Services
17/18-3 4 It is recommended for jail
management to develop
appropriate reports and
analyses on services to be
more effective with their
services.
Underway Complete With the implementation of CorrecTek
several reports have been created.
Currently the following reports are being
reviewed to analyze services provided:
14-day assessments, nurse sick call,
provider sick call, outside referrals to
dentists and outside referrals for X-rays.
In addition, the system allows future
appointment dates to ensure all follow-
ups are completed and there are no
outstanding issues.
27 Sheriff’s
Office –
Inmate
Health
Services
17/18-3 6 It is recommended for the
Sheriff’s Office to consider
utilizing some jail medical
performance measures
and present this data in
the County Budget to
demonstrate the services
they provide.
Underway Complete We added two performance measures
and included them in the fiscal
year 19/20 and 20/21 budgets.
28 Sheriff’s
Office –
Inmate
Health
Standards
17/18-7 7 It is recommended for the
Sheriff’s Office to assess
whether and to what
extent they want to
implement some
additional health
standards to help them
improve the services
provided to inmates.
Underway Underway We are continuing to work toward
becoming National Commission on
Correctional Health Care (NCCHC)
certified. Due to COVID-19 we are not
sending staff to training currently. We
will assess next year to see when staff
might be able to attend the necessary
training. This delay has caused us to
push our completion date to 2024.
Mar-24
2020 Global Follow-up Report #20/21-3 November 2020
Page 20
Count Depart-
ment Audit# Rec
# Recommendation
Prior or
Original
Status
New
Status New Comments
New
Estimated
Date (Mo/Yr)
29 Solid Waste 16/17-6 1 It is recommended for
written procedures to be
continually updated and
address their changing
account and control
environment: identify
specific controls; and
identify supervision and
monitoring.
Underway Complete Desktop procedures have been written
and are being utilized in training the new
Accountant. This living document will be
amended as needed in the future.
30 Solid Waste 16/17-6 7 It is recommended the
Solid Waste department
complete the
implementation of its cost
accounting system to
capture all revenues and
expenditures to the extent
it will facilitate the needs of
the department and the
control efforts.
Underway Complete Accounts receivable, revenues and
expenses are tracked within the cost
accounting system. A new import was
built to bring in accounts payable
expenditures from the finance system
into the cost accounting system.
31 Solid Waste 16/17-6 8 It is recommended for
management to
periodically
reconcile/compare the
County Finance and
internal accounting
systems.
Underway Complete The revenues and expenditures in the
cost accounting system are regularly
reconciled to the finance system. Reports
were defined within the cost accounting
system to assist with this process.
2020 Global Follow-up Report #20/21-3 November 2020
Page 21
Count Depart-
ment Audit# Rec
# Recommendation
Prior or
Original
Status
New
Status New Comments
New
Estimated
Date (Mo/Yr)
32 Solid Waste 16/17-6 11 It is recommended that
management identify their
needs for cost accounting
information from the cost
accounting system.
Underway Complete Volume, revenue, and expenditure
reports are available using the scale and
cost accounting systems.
33
Solid Waste 16/17-6 19 It is recommended for the
County to consider
whether the franchise fee
rate percentage is at an
appropriate level as the
department considers
implementation of its
master plan for the
County.
Underway Complete A cursory evaluation of the time and
effort spent collecting and administering
the franchise system is in line with the
current 3% fee. We feel an appropriate
time to reconsider this rate is when we
reevaluate the tip fee.
{End of Report}