KANE COUNTY AUDITOR Executive Committee Report February 6, 2013 - - PowerPoint PPT Presentation

KANE COUNTY AUDITOR

Executive Committee Report February 6, 2013

OVERSI GHT

Auditor Department Objectives

I NSI GHT

FORESI GHT

THIS ISN’T OVERSIGHT

Functions of the County Auditor

2/4/2013

• Audit all claims against Kane County, and

recommend payment or rejection of bills presented.

(55 ILCS 5/3 – 1005)

Practices to enhance OVE RSIGHT

2/4/2013

• Maintain a file of all contracts entered into by

the Kane County Board and all authorized county officers, for on behalf of the county.

(55 ILCS 5/3 – 1005)

Practices to enhance OVE RSIGHT

2/4/2013

• Audit the receipts of all Kane County officers

and departments presented for deposit with the

county treasurer.

(55 ILCS 5/3 – 1005)

Practices to enhance OVE RSIGHT

2/4/2013

• Audit the inventory of all real and personal

property owned by Kane County under the

control and management of the various officers and departments of the county.

(55 ILCS 5/3 – 1005)

Practices to enhance OVE RSIGHT

2/4/2013

• The Kane County Auditor shall be responsible for

auditing the internal controls covering the credit

card program.

(Kane County Resolution # 11-32 Sect. 12a)

Practices to enhance OVE RSIGHT

2/4/2013

• Collect, analyze and preserve statistical and

financial information with respect to the cost of

• peration of the various institutions and facilities,

maintained, operated, or owned by Kane County.

(55 ILCS 5/3 – 1005)

Practices to enhance INSIGHT

2/4/2013

• Maintain a continuous internal audit of the
• perations and financial records of the officers,

agents or divisions of Kane County. The county auditor shall have access to all records, documents and resources necessary for the discharge of this responsibility.

(55 ILCS 5/3 – 1005)

Practices to enhance INSIGHT

2/4/2013

• A report…by the Auditor of all claims paid each

two week period…available to all members of the County Board…[which] shall identify the creditor, the department or official which purchased the product

• r service, the fund from which the payment was

made, the amount…and date the check was issued.

(Kane County Resolution # 11-32 Sect. 8b)

Practices to enhance INSIGHT

2/4/2013

• It shall be the intent of the County to maintain a

program of internal controls…to establish a formal set of “best practice” internal controls…the County Auditor shall ensure that all departments comply with those controls.

(Kane County Resolution # 11-32 Sect. 8b)

Practices to enhance FORE SIGHT

2/4/2013

• Upon the completion of each internal audit, the

county auditor shall issue an internal audit

report…[which] will address actual or potential

weaknesses with the internal control…and recommend procedures which will improve or eliminate the problem areas.

(Kane County Code Sec. 2-192)

Practices to enhance FORE SIGHT

2/4/2013

• Subsequent to the issuance of the internal audit

report, the county auditor shall review the

• perations and financial reporting…Upon

completion of the review, a report…will be prepared and delivered to the county board.

(Kane County Code Sec. 2-192)

Practices to enhance FORE SIGHT

I nternal Audit Report XYZ Department July 1, 2013 During the course of

• ur internal audit we

discovered the following internal control concerns.

• Organizational

Chart

• Documented

Policies

• Segregation of

duties Post I nternal Audit Review XYZ Department October 1, 2013 During the course of

• ur review 90 after the

internal audit report was issued, the following internal control concern(s) remain.

• Organizational Chart
• Segregation of

duties Report to Board on I nternal Audit Review XYZ Department December 1, 2013 The department was in the process of updating the

• rganizational chart,

however due to budget limitations complete segregation

• f duties remains an
• utstanding issue for

management.

2/4/2013

• The Kane County auditor shall obtain at least 20

hours of continuing professional education related to the operation of the auditor’s office each

• year. Reasonable expenses incurred by the auditor

in obtaining that education shall be reimbursed by the county.

(55 ILCS 5/3 – 1008)

Practices to enhance FORE SIGHT

2/4/2013

• Consensus and clarity in the

process of identifying and

defining goals

• Persistence in the process of

developing and implementing substantive change

• Willingness in the process of

reporting on progress both

regularly and publicly

Commitment to BE ST PRACTICE S

If A represents where we are now and if B represents where we want to go, then

HOW DO WE GET FROM POI NT A TO POI NT B?

Kane County Access to Accountability

Is a great example of one step we can take progressing from A to B. This project provides a new level of financial transparency to the citizens of Kane County and follows the recommendations set forth by the Government Finance Officers Association (GFOA) as part of their

BEST PRACTI CE POLI CI ES. http:/ / www.gfoa.org/ downloads/ websitepresentation.pdf

• I

will continue to provide

regular progress reports on

the internal audit plan for 2013 and other special projects, as well as the normal functions of the County Auditor.

• It is my goal to see the office
• f the County Auditor grow to

be an increasingly valuable resource to the citizens of Kane County, and to the board. I welcome your suggestions.

• As County Auditor, I remain

committed to continuing this

work with the Chairman, the Board, Department Heads and the Staff of Kane County.