Madera County Grand Jury • 2022-2023

Auditor-Controller Department Key To Achieving Excellence In County Government

Published: June 19, 2023 11 pages
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Findings and Recommendations 7 findings

F1
The MCGJ finds that County departments and activities designated as selected for audit by utilization of the Risk Assessment worksheets are in most cases left unaudited, potentially resulting in continued risk to County operations.
Related Recommendations (1)
R1
The MCGJ recommends that the A/C Department return to a robust utilization and application of the Risk Assessment worksheet to all County entities, with implementation
F2
The MCGJ finds that County departments and activities planned to receive an audit in the Annual Audit Schedule in many cases do not align with County activities previously designated in the Risk Assessment worksheets, resulting in many high-risk designated activities remaining unaudited.
Related Recommendations (1)
R2
The MCGJ recommends that in preparing the Annual Audit Schedule, the A/C, with input from the Audit Committee, should demonstrate a more rigorous adherence to those County activities previously identified in the Risk Assessment worksheet
F3
The MCGJ finds that when in-depth internal audits are performed by the A/C Department, value-added Findings and Recommendations are made to management affording opportunities to improve the effectiveness and efficiency of government operations.
Related Recommendations (1)
R3
The MCGJ recommends that the A/C, with input from the Audit Committee, should establish and execute a minimum number of in-depth audits to be performed annually
F4
The MCGJ finds that since the dissolution of the Internal Audit Committee as originally created by the BOS Resolution 2016-315, public visibility, and awareness of internal audit publications are minimized, thereby resulting in a clouded transparency of government operations.
Related Recommendations (1)
R4
The MCGJ recommends the A/C should publish on its webpage the results of all internal audits performed on County activities
F5
The MCGJ finds the County did not sufficiently understand and test the capability of NEOGOV’s payroll program to deliver reliable and accurate payroll services to the employees of Madera County, resulting in payroll errors for many County employees.
Related Recommendations (1)
R5
The MCGJ recommends that prior to purchasing or subscribing to new computer software programs, the County adheres to the guidance provided by the 2015 Internal Control Guidelines of California stating: “Changes in software should be subject to extensive evaluation and testing in order to identify and manage risks associated with use.”
F6
The MCGJ finds that the County and NEOGOV did not provide sufficient training necessary to implement the new payroll system effectively and efficiently, thereby compounding payroll and reporting errors.
Related Recommendations (1)
R6
The MCGJ recommends that prior to initiating a computer software conversion plan, a training plan should be fully developed and fully implemented with all personnel expected to use the new software program. Both on and off-site training should be a mandatory component of the training plan.
F7
The MCGJ finds that the reputation of the Audit Controllers department was compromised resulting from the undue burden of the payroll conversion to NEOGOV, thereby adversely impacting the A/C Department’s ability to fully execute the wide range of its responsibilities.
Related Recommendations (1)
R7
The MCGJ recommends that the A/C Department personnel should continue to work with HR and other departments to close the remaining gaps associated with the NEOGOV payroll conversion in order to exemplify the core values stated in the 2023 Madera County Strategic Plan: Professionalism, Loyalty, Accountability, Compassion, and Excellence.

No Responses Found 1

Government entities assigned to respond to this report. No response documents have been linked in our database.

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