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File #: 19-1237    Name: Internal Audit Charter & Appropriation Transfer
Type: General Agenda Item Status: Passed - Auditor-Controller's Office
File created: 1/4/2019 In control: Board of Supervisors-
On agenda: 1/15/2019 Final action: 1/15/2019
Title: a. Approve the Auditor-Controller's Internal Audit Charter; and b. Authorize the Auditor-Controller to execute a professional services Agreement with Macias Gini & O'Connell in the amount of $48,840 for Countywide risk assessment services; and c. Amend the FY 2018-19 Adopted Budget increasing appropriations by $48,840 in the Auditor-Controller, Internal Audit Division unit (001-AUD001-8375), offset by a decrease of $48,840 in the County Administrative Office, Other General Expenditures unit (001-CAO014-8039-6601) (4/5 vote required).
Attachments: 1. Board Report, 2. Attachment A - Internal Audit Charter, 3. Macias Gini O'Connell Agreement, 4. 32.1 Completed Board Order
Title
a. Approve the Auditor-Controller's Internal Audit Charter; and
b. Authorize the Auditor-Controller to execute a professional services Agreement with Macias Gini & O'Connell in the amount of $48,840 for Countywide risk assessment services; and
c. Amend the FY 2018-19 Adopted Budget increasing appropriations by $48,840 in the Auditor-Controller, Internal Audit Division unit (001-AUD001-8375), offset by a decrease of $48,840 in the County Administrative Office, Other General Expenditures unit (001-CAO014-8039-6601) (4/5 vote required).

Report
RECOMMENDATION:
It is recommended that the Board of Supervisors:

a. Approve the Auditor-Controller's Internal Audit Charter; and
b. Authorize the Auditor-Controller to execute a professional services Agreement with Macias Gini & O'Connell in the amount of $48,840 for Countywide risk assessment services; and
c. Amend the FY 2018-19 Adopted Budget increasing appropriations by $48,840 in the Auditor-Controller, Internal Audit Division unit (001-AUD001-8375), offset by a decrease of $48,840 in the County Administrative Office, Other General Expenditures unit (001-CAO014-8039-6601) (4/5 vote required).

SUMMARY/DISCUSSION:
In line with the IIA Standards, the Auditor-Controller's Internal Audit Division (IAD) has developed an Internal Audit Charter. At the Board meeting of December 11, 2018 questions arose regarding the Internal Audit Charter which have now been assuaged with no changes to the document. Also presented at that time were the IAD Policy and Operations Manual, and FY 2018-19 Internal Audit Plan which were reviewed and approved by the Board.
Contained within the FY 2018-19 Internal Audit Plan is a County-wide Risk Assessment engagement. IIA Standards require the establishment of a risk-based audit plan to determine the priorities of the internal audit activity consistent with the County's goals. The informal bid process resulted in an Agreement with Macias Gini & O'Connell. The cost to contract for th...

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