3 responses to findings and recommendations
R05
The District and the Auditor-Controller should inventory all sensitive non-fixed assets including laptop computers. The results of the inventory should be reported to the CEO and BOS. Response: Partially agree. However, implementing this recommendation for the Auditor- Controller would require more audit resources than we have available. Therefore, during our current audit of the District's management of sensitive non-fixed assets, we focused our inventory efforts on assets that were subject to ...
Response: Requires Analysis
Scheduled: FY 2010-11
Score: 0
. "HR and the A-C should review and revise the position descriptions and salary structure for internal auditors and the supervising fiscal managers in order to improve recruitment and retention of trained auditors." Response: Recommendation requires further analysis. However, we maintain that salary structures need to be modified in a fiscally-responsible manner. See our responses to R-01 and R-04. R-06. "The BOS, the A-C, and the CEO should terminate the CSA Program as six years of experience have shown it to be ineffective." Response: Recommendation will not be implemented. The notion of ter...
R06
The Auditor-Controller should review and recommend improvements to the procedures used by the District to conduct and reconcile its annual physical inventory of fixed assets. Response: Agree. We plan to review the District's annual inventory procedures during our current audit of the District's management of sensitive non-fixed assets.
Response: Unknown
Score: 0
for improvements planned for the CSA Program. C-12. "The validation process has proven to be laborious and duplicative. With the high turnover in auditors, there is lack of auditor continuity from performance of the CSA to validation; additional time is also required on the part of the audited organization and the audit staff." Response: Respectfully disagree. Although true that the CSA process involves additional time of departments and audit staff, we disagree that the validation process is duplicative inasmuch as any audit process that involves confirmation of performance is seen as duplica...
R07
The Auditor-Controller should take an active role in the oversight of the annual physical inventory of fixed assets and sensitive non-fixed assets for the county of Ventura. Response: Partially agree. Although ideal that our office would take an active role during annual inventories, the volume of assets and locations would require at least one additional staff member to implement this recommendation, which may not be financially feasible or efficient.
Response: Implemented
Scheduled: FY 2010-11
Score: 0
. "The A-C IAD should direct its energy and capability toward performing traditional, direct organizational audits." Response: Recommendation has been implemented. The IAD has never stopped directing its energy and capability toward performing traditional, direct organizational audits. The very mission of the IAD stipulates that "The Internal Audit Division, through cooperation with County management, accomplishes timely audits that foster positive change to reduce risk and enhance the economy, efficiency, and effectiveness of Ventura County departments/agencies." The IAD has maintained its se...
