HomeMy WebLinkAbout2122-14 Follow-up County Clerk Transition (Final 4-25-22)Follow-up County Clerk Transition report #2122-14 April 2022
FOLLOW-UP REPORT
County Clerk Transition
(Internal audit report #20/21-11 issued July 2021)
To request this information in an alternate format, please call (541) 330-4674 or send email to internal.audit@deschutescounty.gov
Deschutes County,
Oregon
Internal Audit
David Givans, CPA, CIA – County Internal Auditor
Aaron Kay – Performance Auditor
internal.audit@deschutescounty.gov
Audit committee members:
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
Charles Fadeley, Justice of the Peace
Lee Randall, Facilities Director
Follow-up County Clerk Transition report #2122-14 April 2022
TABLE OF
CONTENTS:
1. INTRODUCTION
1.1. Background on Audit …………..………………………………………….……….……..…. 1
1.2. Objectives and Scope …………….………………………………….…………….………… 1
1.3. Methodology …………………………………….…..………………………….…………….… 1
2. FOLLOW-UP RESULTS …………………….……….……………………………………….…… 2
APPENDICES
Appendix I – Updated workplan (status as of April 2022) …….…................ 3-4
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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 report. The Audit Committee would like to make sure departments satisfactorily address
recommendations.
1.2 OBJECTIVES and SCOPE
“Audit
objectives” define
the goals of the
audit.
Objectives:
The objective was to follow-up on recommendations from the original audit.
Scope:
The follow-up included nine (9) recommendations from the internal audit report for County Clerk
Transition (#2021-11), issued in July 2021. The original internal audit report should be referenced for
the full text of recommendations and associated discussion. The follow-up reflects the status as of
April 2022.
1.3 METHODOLOGY
The follow-up report was developed from information provided by Steve Dennison, County Clerk,
and Chris Doty, Road Department Director. Comments were sought for the status of the
outstanding recommendations. 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. The updates received are included in
Appendix I.
Since no substantive audit work was performed, Government Auditing Standards issued by the
Comptroller General of the United States were not followed.
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2. Follow-up Results
Figure I -
How were
recommendations
implemented?
The follow-up included nine (9) outstanding recommendation agreed to by the County Clerk and the
Road Department. Figure I provides an overview of the implementation status of the
recommendations.
With this follow-up, forty five percent (45%) of the outstanding recommendations have been
addressed. As indicated in the provided responses, several of the recommendations have not been
fully addressed as the County Clerk needs to coordinate timeframes with vendors.
The details of the follow-up are included at the end of the report in Appendix I. In interpreting the
status, Internal Audit may sometimes raise or lower the status provided by the department based on
the communication(s) received from the department.
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APPENDIX Appendix I – Updated workplan for recommendations for #20/21-11
(status as of April 2022)
Items that are not completed are greyed out.
Rec # Recommendations Status
Estimated or
Actual Date of
Completion Updated Follow-up comments
1 It is recommended for the County Clerk to document
this transitional information noted above for their
successor.
Completed 8/1/2021 Nancy completed her transfer of information
before retiring.
2 It is recommended for the Clerk's Office identify and
proceed with developing contracts and contract
renewals with significant vendors.
Planned Unknown We plan to have all contracts and renewals up
to date as soon as possible. Estimated date is
difficult to pinpoint as we will be working with
vendors.
3 It is recommended the Clerk's Office enter any
contracts into the County financial system as
contracts so that effective approvals and contract
management can occur.
Planned Unknown As contracts are brought up to date, we are
intending to enter and track them in Munis.
4 It is recommended the Clerk’s Office periodically (at
least annually) request a report of the access cards
with access to their offices.
Completed Completed for
2021, but ongoing
review.
First request of report was done as a part of
this audit. We have a calendar reminder to
request this report at the end of the calendar
year.
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Rec # Recommendations Status
Estimated or
Actual Date of
Completion Updated Follow-up comments
5 It is recommended for the Clerk's Office to suspend
any access they deem inappropriate.
Completed Completed for
2021, but ongoing
review.
This was done as part of the audit process
and will be reviewed annually at the same
point as the access card report request.
6 It is recommended for the County to consider
addressing the remaining recommendations from
the Office of Homeland Security.
Underway Ongoing We are taking appropriate steps to address
recommendations from Homeland Security.
7 It is recommended for more effective control to use
a log to track who checked out/in the procurement
card (date/time) and any associated expenses made
while in that person's custody.
Completed 8/1/2022 A log was created and is in place.
8 It is recommended for the Clerk's Office to see if the
recording software provider can further improve the
audit trail.
Planned Unknown A software change will need to be made and
the timeframe of this update is currently
unknown as enhancements from this vendor
are provided in a prioritized order.
9 It is recommended for the County to amend code
section 8.35.070(D) to direct the notification
responsibilities to a more appropriate party than the
County Clerk.
Planned
{ROAD} This recommendation is noted and
will be incorporated into a future update to
Code Section 8.35, which is currently not
scheduled in the near term.
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{End of Report}