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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 second follow-up to the Internal Control Review of the General Services Nut Tree Airport (Airport) to determine whether the Airport resolved the remaining 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 9, 2022. The Report identified seven significant deficiencies in internal controls.
The ACO conducted a follow-up to the Internal Control Review of the Airport to determine the progress in resolving the conditions identified in the Report, which resulted in a report dated February 9, 2024. The follow-up noted four of the seven issues were resolved while the remaining three were partially resolved.
The ACO conducted a second follow-up to the Internal Control Review of the Airport to determine the progress resolving the remaining conditions. This second follow-up included testing of items to determine management's progress in resolving the three remaining conditions identified in the first follow-up review. Based on this testing, the ACO determined th...
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