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
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RECOMMENDATION: Recommend to the Board of Directors to:
Receive and file the Orange County Sanitation District Enterprise Risk Assessment Report.
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BACKGROUND
Orange County Sanitation District (OC San) selected the audit firm of Vasquez + Company 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 an organization wide risk assessment. On May 7, 2025, the auditors provided an update of those efforts to the Audit Ad Hoc Committee and presented potential topics for future audit selection.
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
ADDITIONAL INFORMATION
N/A
ATTACHMENT
The following attachment(s) may be viewed on-line at the OC San website (www.ocsan.gov) with the complete agenda package:
• Enterprise Risk Assessment Report - April 2025
• Presentation