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Extracted from Consolidated Report

This investigation was originally published as part of a larger consolidated report containing multiple investigations. View the consolidated PDF for the complete document.

Sacramento County Grand Jury • 2018-2019

Cosumnes Fire Department: “Second Chance to Make it Right”- School Inspections

2 pages

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⚠️ Translation Notice: This content has been automatically translated. The original English text is the official version. Translation may contain errors.

⚠️ Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.

Findings 8 findings

F1 Page 105

The Sacramento County Internal Audit Unit lacks the necessary independence to perform operational audits and report their findings directly to the Board of Supervisors.

F2 Page 105

Sacramento County lacks a process for independent outside operational audits.

F3 Page 105

There is a lack of public transparency in the current audit process.

F4 Page 105

Current staffing levels are not at maximum strength and are not sufficient to undertake an in increased role in performing internal operational audits.

F5 Page 105

Sacramento County currently lacks staff in the audit section with the breadth of experience or broader education to also process operational audits, in addition to financial audits.

F6 Page 105

Audit reports that are available to the public are often written to address specific accounting and legal needs and are not readily understandable to the public.

F7 Page 105

The Audit Committee is comprised of department heads.

F8 Page 105

The Internal Audit Unit, as well as the Department of Finance as a whole, are understaffed in IT support. 103 2017-2018 RECOMMENDATIONS

Recommendations 6

R1
Page 106

Create an elected position of County Auditor. Remove the Internal Audit Unit from the Department of Finance, eliminating unnecessary levels of supervision.
R2
Page 106

Emphasize independent operational audits to review processes and procedures. Emphasize Risk Assessment Modeling to develop operational audits and scheduling.
R3
Page 106

Establish a strong mission statement and objectives for the Internal Audit Unit. The County should work to improve its website and to support it.
R7
Page 106

Maintain and expand the Audit Committee to include one or two members of the Board of Supervisors. The Board should also consider appointing members of the public to the Audit Committee.
R8
Page 106

Improve information technology support for the Internal Audit Unit and the Department of Finance.
R9
Page 106

The County Auditor should be a permanent member of the COMPASS Steering Committee. 2017-2018 RESPONSES The Sacramento County Executive provided responses to the finding and recommendations noted above on September 11, 2018. The Sacramento County Board of Supervisors agrees with all responses made by the County Executive. The 2018-2019 Sacramento County Grand Jury notes that the required responses are in compliance with PC Section 933 and PC Section 933.05. The Sacramento County Executive reported the following actions: