-c County of Riverside * Office of the Auditor-controller

The Riverside County Auditor-Controller's office has not conducted an internal audit of OPG since 2014. Response to Grand Jury Finding #2: Respondent disagrees wholly with finding We recently concluded an audit of Public Guardian under the Department of Behavioral Health, and the final audit report will be issued by August 21 , 2024. We will continue to audit the operations of the Office of Public Guardian in accordance with Board Resolution 83-338 and within the parameters allowed under the law. Grand Jury Finding #3:

The Riverside County Auditor-Controller's planned internal audits do not include OPG. Response to Grand Jury Finding #3: Respondenl disagrees wholly with finding. we recently concluded an audit of the office of public Guardian under the Department of Behavioral Health, and the finat audit report will be issued by August 21 , ZO24. We view the office of Public Guardian as an auditable unit within the Behavioral Health Department. As such, our risk-based approach to auditing Behavioral Heallh focuses on risks for this department as a whole and not solely focused on one auditable unit. we consider all risk managed by Behavioral Health and this drives what we include in the audrt scope of each audit. Grand Jury Finding #4:

The Riverside County Auditor-Controller's office is required to audit County departments, offices, boards, and institutions. Response to Grand Jury Finding #4: Respondent agrees with finding. We audit all county departments in accordance with Board Resolution 83-338 and will continue to do so as required. Grand Jury Finding #5:

OPG is a sensitive program that is not being financially audited internally, nor audited externally, for performance by the County on a regular basis. Response to Grand Jury Finding #5 Respondent disagrees partially with the finding We audit all counly deparlments in accordance with Board Resolution 83-338 and will continue to do so as required. The Office of Public Guardian will remain an auditable unit within the Behavioral Health Department, and we'll audit the operalions of this office consistent with the requirements under Board Resolution 83-338. Also, the county contracts with an external CPA firm to audit the county's financial statements. These external auditors perform various types of analysis for the entire county and audit the financial transactions for the year. Grand Jury Findinq #6: OPG is audited annually by the state of California specifically for its use of Medi-Cal funds. Respondent disagrees partially with the finding The Auditor-controller,s office is not involved in audits performed by slate or federal agencies. We support any audils conducted by other government agencies and will work with the Behavioral Health Department to permit access to audit reports issued by these agencies. Grand J ury Findinq #7: OPG is audited annually by the state of California specifically for its use of Social Security funds. Respondent disagrees partially with the finding. The Auditor-Controller's Office is not involved in audits performed by slate or federal agencies. We supporl any audits conducted by other government agencies and will work with the Behavioral Health Deparlmenl to permit access lo audit reports issued by these agencies. GRAND JURY RECOMTVIENDATIONS: Grand Jury Recommendation #1: Rl: The Auditor-Controller Office should financially audit OPG on a regular basis according to County policies and procedures. . Based on finding: Fl,F2,F3,F4,F5,F6,Fl o Financial lmpact: l\,,linimal - Ivloderate o Time Frame: January 1, 2025 Response to Grand Jury #1 :