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 conducts financial, compliance, and operational audits for County operations to meet reporting requirements and ensure internal controls are effective. The Division identifies opportunities for the County to increase 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 2017-18 Story Behind Performance

Percent of Total Available Time Spent on Audit Reviews

The audit staff spent 80 percent of their total time on audits or audit-related projects, exceeding the target of 70 percent. The remaining 20 percent of the time was attributed to leave time and training. Training is essential for auditors to maintain their professional proficiency and certifications.

Number of Countywide Reviews and Audits Performed

The county-wide audit projects completed during FY 2017-18 were:
  • FY 2016-17 Measure K Audit
  • FY 2016-17 County-wide Review of Disbursements and Other Financial Activities
  • FY 2016-17 Compilation of Schedule of Expenditures of Federal Awards for Single Audit Report
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 ($313.1 million per Internal Audit FTE) is slightly above the eight Bay Area counties' average ($311.9 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: 08-27-2018