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Accept the internal control review of Fleet Management's operations
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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 internal control review of Fleet Management's operations.
SUMMARY:
In accordance with the ACO Internal Audit Division's FY 2025/26 Audit Plan, the ACO completed the internal control review of Fleet Management's operations (Fleet). The review was conducted in conformance with the Global Internal Audit Standards as developed by the Institute of Internal Auditors.
The objective of the review was to determine if the internal controls for Fleet are adequate to maintain compliance with applicable federal and state laws and regulations and county policies. Based on a project risk assessment, the ACO focused the review on Fleet's internal controls for equipment maintenance and repair, and acquisitions and disposals.
Fleet is one of seven divisions under the Department of General Services. Fleet is responsible for the following services: monthly and daily rental vehicles, equipment maintenance and repair, management of fuel sites, and acquisition and disposal of vehicles and equipment.
The review identified four opportunities for improvement with documenting policies and procedures, addressing vehicle recalls, controlling supply inventory, and reports of vehicle maintenance. Fleet agrees with the review results and either has taken or plans to take corrective actions.
In any system of internal controls inherent limitations exist which may result in errors or irregularities occurring and not being detected. Limitations may include, but are not limited to, resource constraints, management override, and circumvention of internal controls by collusion. Accordingly, the review would not necessarily identify and disclose all weaknesses.
FINANCIAL IMPACT:
The acceptance of t...
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