Audit (1421P)

Program Outcome Statement

Assist County management to improve efficiency and effectiveness of County operations and programs
Program Services
  • Conduct operational audits to assess business functions for efficiency and effectiveness
  • Conduct mandated audits of County programs receiving State and Federal grants
  • Perform audits and work on special district projects

Overview

The Division's objectives are to conduct financial, compliance, and operational audits for County operations to meet reporting requirements and ensure internal controls are effective. The Division also identifies opportunities for the County to increase revenues, reduce costs, 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 2017-18 Mid-Year Story Behind Performance

Percent of Total Available Time Spent on Audit Reviews

In FY 2017-18 the audit staff has spent 82 percent of their total available time on audits or audit-related projects to date. Indirect audit time during the review period included annual leave, holidays, sick leave, and training. Training is essential for auditors to maintain their professional proficiency, and is required for those with professional certifications.  We will continue to monitor the indirect time to ensure amounts charged are reasonable and appropriate.

Number of Countywide Reviews and Audits Performed

The Countywide audits are strategically designed to address the most significant audit risks facing the County. In FY 2017-18, we have completed one county-wide audits to date: the Measure K Audit. The Single Audit Compilation and Annual County-wide Disbursements Audit FY 2017 are both nearing completion and will be completed before year-end.

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

The ratio of County Budget per Internal Audit Employee represents the audit coverage of the County's budget. Based on the data, San Mateo County is slightly above the average FTE ratios in both budget dollars and budgeted costs per FTE when compared to 8 other Bay Area counties.  When compared to individual counties of comparable size and/or total budget dollars, such as Alameda and Sonoma Counties, the percentage of budgeted costs per FTE to County budget for the two comparable counties is 14.29 percent and San Mateo County is 11.11 percent.  We will continue to monitor our FTE to budget coverage ratio to help ensure we are sufficiently staffed to cover the County's budgeted expenditures.

Future Priorities

In FY 2017-18, 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: 01-26-2018