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Accept the Department-Wide Conflict of Interest Review and recommendations
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Published Notice Required? Yes ____ No _X _
Public Hearing Required? Yes ____ No _X _
DEPARTMENTAL RECOMMENDATION:
The Auditor-Controller's Office recommends the Board of Supervisors accept the Department-Wide Conflict of Interest Review and recommendations.
SUMMARY:
Pursuant to the Auditor-Controller's Office (ACO) Internal Audit Division's Fiscal Year 2024/25 Audit Plan, the ACO conducted a department-wide review of the County's conflict of interest policies and procedures. The review evaluated whether the County has adequate policies and processes to identify, communicate, and manage potential conflicts of interest among County employees. The review was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing issued by the Institute of Internal Auditors.
Specifically, the review evaluated whether:
(1) The County has a conflict-of-interest policy;
(2) The policy is clearly communicated to all County employees;
(3) Employees disclose outside employment as required so potential conflicts can be evaluated; and
(4) The conflict-of-interest guidance addresses purchasing and contracting responsibilities, including contract oversight and invoice approval.
The review evaluated County practices as of October 22, 2024. The County successfully met the criteria for all four audit objectives. While no significant deficiencies were identified, the review identified three opportunities to strengthen the County's existing policies and practices:
(1) The communication of County policy for conflicts of interest;
(2) The frequency of reviewing guidance for updates; and
(3) The process of determining whether conflicts of interest between County employment and second jobs exist when an employee's duties change.
FINANCIAL IMPACT:
Acceptance of the report has no direct fiscal impact. Implementation of the recommend...
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