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Accept the Auditor-Controller Internal Audit Division’s Follow-up to the ARPA Contract Subrecipient Monitoring 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 accept the Follow-up to the ARPA Contract Subrecipient Monitoring Internal Control Review.
SUMMARY/DISCUSSION:
The ACO Internal Audit Division conducted an internal control review of ARPA Contract Subrecipient Monitoring which resulted in a report (Report) dated March 14, 2024. The Report identified two deficiencies in internal controls.
Pursuant to the Internal Audit Division’s FY2024/25 Audit Plan, the ACO conducted a follow-up to the ARPA Contract Subrecipient Monitoring Internal Control to determine whether the County Administrator’s Office resolved the control deficiencies identified in the prior review.
The ACO conducted a follow-up review to determine the progress in resolving the conditions identified in the Report. Based on the test work in this follow-up review both issues were resolved.
FINANCIAL IMPACT:
The acceptance of the report has no financial impact.
ALTERNATIVES:
The Board of Supervisors could elect not to accept the report. This alternative is not consistent with sound public policy and is therefore not recommended.
OTHER AGENCY INVOLVEMENT:
The County Administrator’s Office has reviewed and accepted the report. Management’s responses have been incorporated into the report.
CAO RECOMMENDATION:
APPROVE DEPARTMENTAL RECOMMENDATION