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Receive the Auditor-Controller Internal Audit Division's Gift Card Program 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 receive the Gift Card Program Internal Control Review as of February 10, 2023.
SUMMARY AND DISCUSSION:
In accordance with the Internal Audit Division's Fiscal Year 2022/23 Audit Plan, we completed an internal control review of the Gift Card Program. We conducted our review in accordance with the International Standards for the Professional Practice of Internal Auditing as developed by the Institute of Internal Auditors.
The Gift Card Program is a countywide program allowing departments to issue gift cards and travel vouchers to clients to meet program goals. Gift card imprest accounts are established to address client transportation needs, behavioral goals, and/or for food needs. The Auditor-Controller established written policies and procedures to administer the Countywide Gift Card Program.
Our review was limited to the processes and procedures for departments with open gift card imprest accounts as of February 10, 2023. Based on our review, we determined the following:
Two (2) departments had open gift card imprest accounts that should be closed due to lack of use; one (1) department completed an internal review prior to our review and took corrective actions, and two (2) departments purchased gift card services outside of the Countywide Gift Card Program.
Managements' responses are included in the report. Both departments agree with the results and are working with the Auditor Controller's Office to implement corrective actions.
FINANCIAL IMPACT:
The acceptance of the report has no financial impact.
ALTERNATIVES:
The Board of Supervisors could elect not to accept the Internal Control Review of the Gift Card Program as of February ...
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