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Accept the Auditor-Controller's Audit Division's Internal Control Review of the change order process for capital projects
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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 change order process for capital projects.
SUMMARY:
In accordance with the ACO Internal Audit Division's FY2024/25 Audit Plan, the ACO completed the internal control review of the change order process for capital projects. 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 over change orders for capital projects are sufficient to maintain compliance with applicable federal and State laws and regulations and County policies. Based upon the review, it was determined that the Department of General Services has sufficient controls in place for the change order process for capital projects.
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 interviews with staff from the Department of General Services, review of existing policy and procedures, and review of a sample of change orders.
The ACO confirmed procedures are in place and documented. The ACO also confirmed a sample of change orders were appropriately approved.
Based upon the review, it was determined that the Department o...
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