Controller's Office Internal Audit (1421P)

Program Outcome Statement

Assist County management to improve internal controls and the efficiency and effectiveness of County operations and programs
Program Services
  • Conduct operational audits to assess business functions for efficiency and effectiveness
  • Assess countywide risk that result in audits of department's internal controls and functions
  • Perform other special projects e.g. special districts financial reporting, financial analysis, etc.

Overview

The Division conducts compliance and operational audits of County operations to ensure internal controls are effective. The Division identifies opportunities for the County to enhance revenues, reduce costs, reduce risks, and operate more effectively and efficiently.

Percent of Total Available Time Spent on Audit Reviews

Number of Countywide Audits Performed

County Budget per Internal Audit Employee Compared with Bay Area Benchmark

FY 2018-19 Mid-Year Story Behind Performance

Percent of Total Available Time Spent on Audits

The audit staff spent 72 percent of their total time on audits or audit-related projects, exceeding the target of 70 percent. The remaining 28 percent of the time was attributed to special projects, training and leave time. Training is essential for auditors to maintain their professional proficiency and certifications.

Number of Countywide Projects and Audits Performed

To date we have completed two county-wide audits/projects:

1) FY 2017-18 Measure K Audit; and
2) Compilation of the FY 2017-18 Schedule of Expenditures of Federal Awards.

Percentage of County Budget per Internal Audit Employee Compared with Bay Area Benchmark

The ratio of County Adopted Budget per Internal Audit employee (full-time equivalent) represents the audit coverage of the County's budget. The County's ratio ($337.7 million per Internal Audit FTE) is slightly below the nine Bay Area counties' average ($377.2 million per Internal Audit FTE).

Future Priorities

The Division will continue to leverage technology to analyze more data and information, utilize a risk-based approach to select County operations and programs to audit, and make recommendations to improve the County's internal controls and financial performance.
Author: Eduardo Castillo     Contact Email: ecastillo@smcgov.org     Date Updated: 01-16-2019