untitled1.html

Audit and Finance (G)

Findings & Recommendations
Response

Actions Completed

Actions Pending

1. The option to renew the KPMG contract for fiscal year 1995-1996 should be exercised. Agrees. AC The agreement was signed by the contracting parties on March 18, 1996. AC

2. The quarterly compliance audit of the county's investment policy should be continued. Concurs and will continue to perform the audit. AC

Concurs. T

3. The BOS should require updates from staff in order to monitor progress on responding to recommendations in the outside auditor's Management Letter. The outside auditors follow up on prior Management Letter recommendations. This is sufficient to bring implementation status to BOS attention. AC
County does take advantage of Management Letter recommendations. The recommendations may take time to implement; they may not always be feasible; they are recommendations and not directives. Periodic updates to the BOS are not appropriate; current system is adequate. CA
Does not want periodic updates. CRA
Agrees. GS
Adopted collective responses of county department heads and the CA. BOS

4. The 1996-1997 Grand Jury should follow up on each KPMG subject in the Management Letter and report on actions completed or not completed by the county. Concur and will assist the Grand Jury to the extent requested. AC The 1996-97 GJ is reviewing the subject as part of its Audit Report.

5. The 1996-1997 Grand Jury should follow up on changes made to bring employee compensated absences liability within reason. Concurs. AC The 1996-97 GJ reviewed the changes.

6. Credit card charges for county business should be in the name of the person who creates the debit. Does not concur. Controls over general use cards are adequate. AC

BOS Board of Supervisors GS General Services
AC Auditor-Controller KPMG KPMG Peat Marwick LLP
CA County Adminsitrator T Treasurer
CRA Clerk-Recorder-Assessor GJ Grand Jury

Findings & Recommendations	Response	Actions Completed	Actions Pending
1. The option to renew the KPMG contract for fiscal year 1995-1996 should be exercised.	Agrees. AC	The agreement was signed by the contracting parties on March 18, 1996. AC
2. The quarterly compliance audit of the county's investment policy should be continued.	Concurs and will continue to perform the audit. AC Concurs. T
3. The BOS should require updates from staff in order to monitor progress on responding to recommendations in the outside auditor's Management Letter.	The outside auditors follow up on prior Management Letter recommendations. This is sufficient to bring implementation status to BOS attention. AC County does take advantage of Management Letter recommendations. The recommendations may take time to implement; they may not always be feasible; they are recommendations and not directives. Periodic updates to the BOS are not appropriate; current system is adequate. CA Does not want periodic updates. CRA Agrees. GS Adopted collective responses of county department heads and the CA. BOS
4. The 1996-1997 Grand Jury should follow up on each KPMG subject in the Management Letter and report on actions completed or not completed by the county.	Concur and will assist the Grand Jury to the extent requested. AC		The 1996-97 GJ is reviewing the subject as part of its Audit Report.
5. The 1996-1997 Grand Jury should follow up on changes made to bring employee compensated absences liability within reason.	Concurs. AC	The 1996-97 GJ reviewed the changes.
6. Credit card charges for county business should be in the name of the person who creates the debit.	Does not concur. Controls over general use cards are adequate. AC