Legislation Details

File #: 2026-4890    Version: 1 Name:
Type: Information Item Status: Filed
File created: 4/21/2026 In control: AUDIT AD HOC COMMITTEE
On agenda: 5/13/2026 Final action: 5/13/2026
Title: INTERNAL AUDIT UPDATE
Sponsors: Wally Ritchie
Attachments: 1. Agenda Report, 2. Succession Planning Audit Report, 3. Supply Chain and Vendor Mgmt. Audit Report, 4. Presentation - Internal Audit Update
Related files: 2026-4881

FROM:                     Robert Thompson, General Manager

                     Originator: Wally Ritchie, Director of Finance 

 

SUBJECT:

 

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INTERNAL AUDIT UPDATE

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GENERAL MANAGER'S RECOMMENDATION

 

recommendation

RECOMMENDATION:

Information Item.

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BACKGROUND

 

Orange County Sanitation District (OC San) selected the audit firm of Macias Gini & O'Connell LLP (MGO) to provide audits of various OC San programs and processes as selected by the Audit Ad Hoc Committee.  Most recently, the Audit Ad Hoc Committee selected the areas of Succession Planning and Supply Chain and Vendor Management.  The auditors will provide an update on those efforts.

 

RELEVANT STANDARDS

 

                     Conduct audits to determine if OC San operations are being conducted in an economical and efficient manner     

                     Conduct audits to establish whether specific government programs are effective in meeting their stated goals and objectives

                     Conduct audits to determine if OC San is following policies and procedures in conducting operations

 

ATTACHMENT

The following attachment(s) may be viewed on-line at the OC San website (www.ocsan.gov) with the complete agenda package:

 

                     Succession Planning Audit Report

                     Supply Chain and Vendor Management Audit Report

                     Presentation