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Accept the Auditor-Controller's Internal Audit Division's Internal Control Review of the Sheriff's Office handling of inmate property
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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 the Sheriff's Office handling of inmate property.
SUMMARY:
In accordance with the ACO Internal Audit Division's FY2023/24 Audit Plan, the ACO completed the internal control review of the Sheriff's Office handling of inmate property. The review was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing as developed by the Institute of Internal Auditors.
The objective of the review was to ensure appropriate safeguards are in place for handling inmate property. Based upon the review, the Sheriff's Office has appropriate safeguards in place for handling inmate property.
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 the report has no financial impact.
DISCUSSION:
The ACO collected information about the process through questionnaires, interviews with Sheriff's Office staff, review of existing policy and procedures, and a walkthrough of the processes for intake, release, storage, and inventory of inmate property. The review did not include the accounting procedures for inmate trust accounts since that was included in a review of the TouchPay kiosks in 2021, and the report did not identify any internal control weaknesses.
The ACO confirmed procedures are in place and ...
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