County Auditor John Hutzler, CIA, CGAP Agenda History, Role and - PowerPoint PPT Presentation

County Auditor John Hutzler, CIA, CGAP

Agenda  History, Role and Authority of the County Auditor  Auditor’s Office Staffing  Upcoming Audit Reports  Audit Planning for FY 2019-20

Washington County Charter Section 46. COUNTY AUDITOR. (a) There shall be an elected, non-partisan County Auditor. At the time of election, the Auditor shall hold at least one of the following designations: certified public accountant (CPA), certified internal auditor (CIA), or certified government auditing professional (CGAP). (b) The term of office shall be four years and be concurrent with the chair of the Board. Compensation for the Auditor shall be 80 percent of the salary of a Circuit Court Judge. (c) The Auditor shall be responsible to the people. The Auditor shall: Continuously evaluate the effectiveness and results achieved by County programs and 1. activities and the costs and resources used to achieve those results. 2. Report the results of these evaluations, including recommendations and the County Administrator’s response, to the Board. 3. Issue an annual report to the Board and the public describing the activities of the Auditor during the preceding year and a plan for the upcoming year.

County Auditor Org Chart CITIZENS OF WASHINGTON COUNTY The auditor is responsible to the people Audit reports released to the public Board of Commissioners County Auditor Audit reports and annual report to Board CAO submits response to auditor recommendations (CAO) County Administrator / Budget Officer Auditor submits budget to Board through CAO

Washington County Auditors  Alan Percell 1981 - 2011  John Hutzler 2011 – 2023 …

Auditor’s Office Staffing Past Present and Projected Auditor’s Office Staff Consultants  1981-1989 County Auditor + 1 auditor  1990-1995 County Auditor + 1 auditor .25  1996-2011 County Auditor .25 - .5 -------------------------------------------------------------------  2011-2012 County Auditor .25  2013-2013 County Auditor + 1 auditor  2014-2016 County Auditor + 2>1>0>1  2017-2019 County Auditor + 2 auditors ------------------------------------------------------------------  2020-2021 County Auditor + 3 auditors  2022-2023 County Auditor + 4 auditors

Auditor’s Office Current Staff  County Auditor, John Hutzler, JD, CIA, CGAP  Sr. Performance Auditor, Pete Morris, JD, MPA, CGAP  Performance Auditor, Keith Shoop, MPA, CGAP

Upcoming Reports  Surplus Property Management & Disposition  Bonnie L. Hayes Animal Shelter  Management of the Emergency Ambulance Franchise  County Self-Assessment of Payment Card Security  Follow-up on Ethics Hotline Audit  Follow-up on Animal Services Audit

Surplus Property Management  Audit Issues Did County transfers of surplus real property satisfy 1. the requirements of state law? Did Real Property Management efficiently and 2. effectively accomplish the goals and objectives of surplus property management adopted by the Board?

Animal Shelter Audit  Audit Issues How many animals does the shelter care for? 1. For how many animals can the shelter provide at 2. least the minimally acceptable level of humane care? What can the County do to increase the capacity of 3. the shelter to provide humane care?

Ambulance Franchise  Audit Issues Did Emergency Medical Services (EMS) effectively 1. administer the franchise agreement to ensure compliance with performance requirements? Did EMS accurately report to the Board and the 2. public regarding the performance of emergency ambulance services?

Payment Card Security  Audit Issue Does the Finance Department’s self-assessment of 1. County compliance with the Payment Card Industry Data Security Standards (PCI-DSS) provide reasonable assurance of compliance?

EthicsMatters Hotline Follow-up  Audit Issue Has the County Administrator implemented the 1. recommendations made by the County Auditor in his September 2016 report? Posters, especially in public areas  Employee training  Logging reports  Reporting results of investigations  Ensuring confidentiality 

Animal Services Follow-up  Audit Issue Has the County Administrator implemented the 1. recommendations made by the County Auditor in his February 2018 audit report?  Licensing of animal rescue agencies  Record retention  Cash controls

Developing FY 2019-20 Audit Plan  Conversations with Commissioners  Conversations with CAO, department directors and program managers  Review of hotline reports  Coordination with regional colleagues auditing implementation of the Metro Affordable Housing Bond  Follow-up on audit recommendations

Recognition Washington County Auditor’s Office Audit of Jail Healthcare Final Report November 24, 2014 John Hutzler, CIA, CGAP, CCSA County Auditor

Why Audit?  Dying alone: A jail inmate's health spiraled for 7 days and no one stopped it. The Oregonian  Go to Jail. Die from Drug Withdrawal. Welcome to the Criminal Justice System. Mother Jones  Record $10 million judgment awarded in Washington County jail heroin withdrawal death. OregonLive  Audit of jail contract  $10 Million judgement awarded in sparks changes. death of Oregon jail inmate. Miami Hillsboro Argus Herald

Why Audit?  Dying alone: A jail inmate's health spiraled for 7 days and no one stopped it. The Oregonian  Go to Jail. Die from Drug Withdrawal. Welcome to the Criminal Justice System. Mother Jones  Record $10 million judgment awarded in Washington County jail heroin withdrawal death. OregonLive  Audit of jail contract  $10 Million judgement awarded in sparks changes. death of Oregon jail inmate. Miami Hillsboro Argus Herald

WASHINGTON COUNTY Thank You AUDITOR’S OFFICE FAQS Here you will find answers to the most common questions about the Washington County Auditor’s Office and the auditing process. If you want to know more, please feel free to contact me. Questions? John Hutzler, JD, CIA, CGAP, CCSA Washington County Auditor 210 S First Ave., MS 31 Hillsboro, OR 97124 503-846-8798 john_hutzler@co.washington.or.us www.co.washington.or.us/countyauditor/