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Findings and Recommendations 39 findings
F01
A tri-annual Departmental Internal Control Self-Assessment Program was initiated by the A-C and the CEO in February 2004. The current CSA requires every department to be responsible for reviewing its internal controls, determining risk areas within its operations, and strengthening its internal control structure.
No recommendations for this finding
F02
The CSA is mandatory for all County agencies and departments.
No recommendations for this finding
F03
The A-C is responsible for development, implementation, and follow through of the CSA.
No recommendations for this finding
F04
Management is responsible for establishing an effective system of internal controls to ensure compliance with laws and regulations under government auditing standards.
No recommendations for this finding
F05
The CSA is primarily focused on financial controls versus operational controls. Organization Structure
No recommendations for this finding
F06
Pursuant to Government Code §26883, the A-C is directed to perform audits of the County.
No recommendations for this finding
F07
The CEO and the A-C coordinate to assure that agencies and departments comply with CSA due dates. Controls Self-Assessment Program
No recommendations for this finding
F08
According to Ordinance 4235, “The CEO shall in cooperation with the Auditor Controller, supervise, direct, review, and maintain an adequate internal auditing system.”
No recommendations for this finding
F09
A County Executive Committee, consisting of all agency and department heads, holds monthly meetings. The CSA status is an agenda item as required.
No recommendations for this finding
F10
The BOS approves the budgets of elected officials and appointed agency/department heads.
No recommendations for this finding
F11
The CEO is responsible for overseeing CSA corrective actions by all agency and department heads.
No recommendations for this finding
F12
The A-C issues audit reports and makes recommendations. County agencies and departments provide responses to the A-C regarding the implementation of recommendations. The CEO is involved with issues regarding implementation of recommendations.
No recommendations for this finding
F13
A risk assessment is an outcome of the CSA. The A-C is responsible for conducting a county-wide risk assessment of all agencies and departments.
No recommendations for this finding
F14
The office of CEO supports the CSA by assuring that agencies and departments, both elected and appointed, know their responsibilities and follow through as requested.
No recommendations for this finding
F15
CEO Program Management Analysts are assigned to follow-up if a compliance issue is identified in an audit.
No recommendations for this finding
F16
CEO Program Management Analysts participate in both entrance and exit interviews on departmental audits. Audit Department
No recommendations for this finding
F17
In the A-C response to the 2003-2004 Ventura County Grand Jury report, “Anatomy of an Audit,” the A-C stated, “We do not have sufficient audit resources to establish a meaningful audit program for the County.” [Ref-03]
Related Recommendations (1)
R02
The A-C and the Human Resources Director should jointly conduct a comprehensive study to resolve staffing, recruiting, and retention issues in the Audit Department, and provide the results and recommendations to the CEO and the BOS. (C-02, C-03)
F18
In the A-C response to the 2006-2007 Grand Jury report, “Ventura County: A Failure to Audit,” the A-C agreed with a finding that “As a result of staff reductions in the Audit Division, no follow-up or review of the Internal Control Self-Assessment Questionnaire has been done,” which referred to the 2004 CSA Program. [Ref-04]
Related Recommendations (1)
R02
The A-C and the Human Resources Director should jointly conduct a comprehensive study to resolve staffing, recruiting, and retention issues in the Audit Department, and provide the results and recommendations to the CEO and the BOS. (C-02, C-03)
F19
After the addition of one auditor in February 2008, there were two unfilled auditor positions. The A-C office staff auditors each have less than three years auditing experience.
Related Recommendations (1)
R02
The A-C and the Human Resources Director should jointly conduct a comprehensive study to resolve staffing, recruiting, and retention issues in the Audit Department, and provide the results and recommendations to the CEO and the BOS. (C-02, C-03)
F20
The A-C develops the fiscal year Audit Plan for the County based upon criteria such as legal mandates, audit requests, financial exposure, and potential risk of loss.
No recommendations for this finding
F21
The 2007-2008 Audit Plan for the County includes an estimate of 6,760 planned audit hours. Controls Self-Assessment Program 3
No recommendations for this finding
F22
The 2007-2008 Audit Plan for the County includes an estimated 14,340 hours of Future Potential Audits, as identified by the A-C and requests from others, that will not be accomplished in the current fiscal year due to the lack of auditors.
Related Recommendations (1)
R04
The A-C should develop a plan to increase the use of contract audit firms to resolve the backlog of potential discretionary audit areas that are identified each year in the Audit Plan for the County which cannot be completed by existing County staff. (C-02) Controls Self-Assessment Program 5 Responses Responses Required: Board of Supervisors, County of Ventura (R-02, R-03) Auditor-Controller, County of Ventura (R-01 through R-04) Responses Requested: County Executive Officer, County of Ventura (R-01 through R-03) References Ref-01 County of Ventura “Internal Control Guidelines and Control Self- Assessment Program – 2007” Ref-02 Ventura County Ordinance 4235 Ref-03 2003-2004 Ventura County Grand Jury report, “Anatomy of an Audit,” including responses Ref-04 2006-2007 Ventura County Grand Jury report, “Ventura County: A Failure to Audit,” including responses Ref-05 FY2007-2008 Audit Plan, County of Ventura Attachments Att-01 Letter from County Executive Officer and Auditor-Controller dated December 18, 2007 to the Board of Supervisors titled, “Report on the County’s Internal Control Self-Assessment Program.” Att-02 Letter from Auditor-Controller dated January 29, 2008 to the Board of Supervisors titled, “Auditor-Controller Report on Ventura County’s 2007 Control Self-Assessment Program.” 6 Controls Self-Assessment Program Attachment–01 Report on the County’s Internal Control Self-Assessment Program Controls Self-Assessment Program 7 (This page intentionally blank) 8 Controls Self-Assessment Program Controls Self-Assessment Program 9 10 Controls Self-Assessment Program Attachment–02 Auditor-Controller Report Ventura County’s 2007 Control Self-Assessment Program Controls Self-Assessment Program 11 (This page intentionally blank) 12 Controls Self-Assessment Program Controls Self-Assessment Program 13 14 Controls Self-Assessment Program Controls Self-Assessment Program 15 (This page intentionally blank) 16 Controls Self-Assessment Program
F23
The 2007-2008 Audit Plan for the County contains 800 auditor hours to support the CSA.
No recommendations for this finding
F24
The A-C has the funding and flexibility to contract additional audit tasks within the total A-C budget.
No recommendations for this finding
F25
Not all contracted auditors have knowledge of County operations, which requires training and staff support.
Related Recommendations (1)
R02
The A-C and the Human Resources Director should jointly conduct a comprehensive study to resolve staffing, recruiting, and retention issues in the Audit Department, and provide the results and recommendations to the CEO and the BOS. (C-02, C-03)
F26
Contracted auditors are typically limited to seasonal lower level assignments.
Related Recommendations (1)
R02
The A-C and the Human Resources Director should jointly conduct a comprehensive study to resolve staffing, recruiting, and retention issues in the Audit Department, and provide the results and recommendations to the CEO and the BOS. (C-02, C-03)
F27
The A-C budget includes senior level audit positions; however, current and past practice is to hire less experienced auditors due to market conditions.
Related Recommendations (1)
R02
The A-C and the Human Resources Director should jointly conduct a comprehensive study to resolve staffing, recruiting, and retention issues in the Audit Department, and provide the results and recommendations to the CEO and the BOS. (C-02, C-03)
F28
In order to improve the CSA, audit procedures now provide for staff auditors to meet with agency and department staff to provide guidance and implementation assistance and to help identify areas of potential financial exposure.
No recommendations for this finding
F29
County policy allows for flexibility to hire at a higher “step” level and thus hire auditors at a higher pay rate within a job classification.
No recommendations for this finding
F30
Focused advertising and utilization of recruiting can be utilized in addition to traditional recruiting processes.
No recommendations for this finding
F31
The Human Resources Department has not conducted a formal study of compensation for internal auditors.
Related Recommendations (1)
R02
The A-C and the Human Resources Director should jointly conduct a comprehensive study to resolve staffing, recruiting, and retention issues in the Audit Department, and provide the results and recommendations to the CEO and the BOS. (C-02, C-03)
F32
There are limited career paths and growth opportunities for auditors within the audit department; however, upward mobility has been achieved by transferring to other opportunities within the County. Responsiveness
Related Recommendations (1)
R02
The A-C and the Human Resources Director should jointly conduct a comprehensive study to resolve staffing, recruiting, and retention issues in the Audit Department, and provide the results and recommendations to the CEO and the BOS. (C-02, C-03)
F33
The CSA Program was revived in 2007 after the initial 2004 Program was not completed.
No recommendations for this finding
F34
The initial 2007 input date for submitting the names of CSA coordinators was July 31, 2007. Fourteen of twenty-six organizations (54%) failed to meet the due date. Six organizations had not complied by October 10, 2007.
Related Recommendations (1)
R03
The A-C and the CEO should issue joint quarterly reports to the BOS regarding compliance of findings and recommendations for agency and department control issues. The report should be incorporated in quarterly reports of departmental compliance with the CSA to the BOS. (C-01, C-05)
F35
As of November 1, 2007, four of twenty-six departments (15%) had not submitted the CSA inputs due October 31, 2007. The A-C had been notified that the date would not be met prior to the due date.
Related Recommendations (1)
R03
The A-C and the CEO should issue joint quarterly reports to the BOS regarding compliance of findings and recommendations for agency and department control issues. The report should be incorporated in quarterly reports of departmental compliance with the CSA to the BOS. (C-01, C-05)
F36
The Treasurer-Tax Collector will participate in the mandatory 2007 CSA, using the 2004 CSA questionnaire completed in January 2007, in conjunction with extensive external audits. Controls Self-Assessment Program
No recommendations for this finding
F37
The BOS will be informed by the CEO and the A-C when a department or agency has not complied with CSA requirements.
No recommendations for this finding
F38
A joint report, dated December 18, 2007, was submitted by the CEO and the A-C to the BOS regarding status of A-C, CEO, and departmental efforts on the CSA. [Att-01]
No recommendations for this finding
F39
A subsequent report, dated January 29, 2008, was submitted by the A- C to the BOS describing CSA participation, preliminary status of internal controls, and next steps to be taken. [Att-02] Conclusions C-01. The CSA is the primary source for internal controls and risk assessment within the County. (F-01 through F-05) C-02. Effective recruitment of staff auditors is an ongoing problem that has negatively impacted County auditing capability. (F-17 through F-32) C-03. Retention of staff auditors is an ongoing problem that has negatively impacted County auditing capability. (F-17 through F-32) C-04. There is no formal process or procedure between the A-C and the CEO to ensure compliance with the CSA. (F-06 through F-32) C-05. CSA responses to the A-C were not timely. Due dates were widely missed. (F-33 through F-39) Recommendations
No recommendations for this finding
Conclusions 1
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CL1 Page 5C-01. The CSA is the primary source for internal controls and risk assessment within the County. (F-01 through F-05) C-02. Effective recruitment of staff auditors is an ongoing problem that has negatively impacted County auditing capability. (F-17 through F-32) C-03. Retention of staff auditors is an ongoing problem that has negatively impacted County auditing capability. (F-17 through F-32) C-04. There is no formal process or procedure between the A-C and the CEO to ensure compliance with the CSA. (F-06 through F-32) C-05. CSA responses to the A-C were not timely. Due dates were widely missed. (F-33 through F-39)
No Responses Found 2
Government entities assigned to respond to this report. No response documents have been linked in our database.
Ventura County Auditor-Controller
Elected County Office
Ventura County Board of Supervisors
Elected County Office