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Accept the Auditor-Controller Internal Audit Division's Follow-up to the General Services Nut Tree Airport Internal Control Review
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Published Notice Required? Yes ____ No _X _
Public Hearing Required? Yes ____ No _X _
DEPARTMENTAL RECOMMENDATION:
The Auditor-Controller's Office (ACO) recommends the Board of Supervisors accept the Follow-up to the General Services Nut Tree Airport Internal Control Review.
SUMMARY:
Pursuant to the Internal Audit Division's FY2023/24 Audit Plan, the ACO conducted a Follow-up to the Internal Control Review of the General Services Nut Tree Airport (Airport) to determine whether the Airport resolved the control deficiencies identified in the prior review.
FINANCIAL IMPACT:
The acceptance of the report has no financial impact.
DISCUSSION:
The Airport is included as part of the Solano County General Services Department and is operated by three staff. These three positions facilitate Airport operations, including renting hangars, tie-down spaces, office spaces, and unused ground space to pilots and businesses.
The ACO Internal Audit Division conducted an internal control review of the Airport which resulted in a report (Report) dated June 09, 2022. The Report identified seven significant deficiencies in internal controls in the following areas: (1) accounts receivable; (2) fuel sales; (3) deposits payable; (4) administrative support procedures manual; (5) aircraft insurance; (6) segregation of duties; (7) schedule of fees.
Pursuant to the Internal Audit Division's FY2023/24 Audit Plan, the ACO conducted a Follow-up to the Internal Control Review of the General Services Nut Tree Airport (Airport) to determine the progress in resolving the conditions identified in the Report.
At the conclusion of the review on February 9, 2024, four of the seven deficiencies were resolved and the remaining three were partially resolved. The three partially resolved areas are: (1) administrative support procedures manua...
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