FROM: Robert Thompson, General Manager
Originator: Lorenzo Tyner, Assistant General Manager
SUBJECT:
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INTERNAL AUDIT UPDATE
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GENERAL MANAGER'S RECOMMENDATION
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RECOMMENDATION:
Receive and file the Accounts Payable Vendor Review Internal Audit Report and the Construction Change Orders Review Internal Audit Report prepared by the audit firm of Eide Bailly LLP.
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BACKGROUND
Orange County Sanitation District (OC San) selected the audit firm of Eide Bailly LLP 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 Accounts Payable Vendor Review and Construction Change Orders Review for audit.
The auditors were directed to focus their efforts on ensuring internal controls and processes. The auditors will provide an update of 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:
• Accounts Payable Vendor Review Internal Audit Report
• Construction Change Orders Review Internal Audit Report