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File #: 2025-4251    Version: 1 Name:
Type: Information Item Status: Filed
File created: 4/15/2025 In control: AUDIT AD HOC COMMITTEE
On agenda: 5/7/2025 Final action: 5/7/2025
Title: INTERNAL AUDIT UPDATE
Sponsors: Wally Ritchie
Attachments: 1. Agenda Report, 2. Enterprise Risk Assessment Report - April 2025, 3. Presentation - Enterprise Risk Assessment
Related files: 2025-4281

FROM:                     Robert Thompson, General Manager

                     Originator: Wally Ritchie, Director of Finance

 

SUBJECT:

 

title

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 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.  The auditors will provide an update of those efforts.  Additionally, staff and the auditors will present 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