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

KANE COUNTY AUDITOR Executive Committee Report February 6, 2013

Auditor Department Objectives OVERSI GHT I NSI GHT FORESI GHT

THIS ISN’T OVERSIGHT Functions of the County Auditor

Practices to enhance OVE RSIGHT • Audit all claims against Kane County , and recommend payment or rejection of bills presented. (55 ILCS 5/3 – 1005) 2/4/2013

Practices to enhance OVE RSIGHT • 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) 2/4/2013

Practices to enhance OVE RSIGHT • Audit the receipts of all Kane County officers and departments presented for deposit with the county treasurer . (55 ILCS 5/3 – 1005) 2/4/2013

Practices to enhance OVE RSIGHT • 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) 2/4/2013

Practices to enhance OVE RSIGHT • The Kane County Auditor shall be responsible for auditing the internal controls covering the credit card program . (Kane County Resolution # 11-32 Sect. 12a) 2/4/2013

Practices to enhance INSIGHT • Collect, analyze and preserve statistical and financial information with respect to the cost of operation of the various institutions and facilities, maintained, operated, or owned by Kane County. (55 ILCS 5/3 – 1005) 2/4/2013

Practices to enhance INSIGHT • Maintain a continuous internal audit of the operations 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) 2/4/2013

Practices to enhance INSIGHT • 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 or service, the fund from which the payment was made, the amount…and date the check was issued. (Kane County Resolution # 11-32 Sect. 8b) 2/4/2013

Practices to enhance FORE SIGHT • 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) 2/4/2013

Practices to enhance FORE SIGHT • 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) 2/4/2013

Practices to enhance FORE SIGHT • Subsequent to the issuance of the internal audit report, the county auditor shall review the operations 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) I nternal Audit Report Post I nternal Audit Report to Board on XYZ Department Review I nternal Audit Review XYZ Department July 1, 2013 XYZ Department October 1, 2013 December 1, 2013 During the course of During the course of our internal audit we The department was our review 90 after the discovered the in the process of internal audit report following internal updating the was issued, the control concerns. organizational chart, following internal however due to control concern(s) • Organizational budget limitations remain. Chart complete segregation • Documented of duties remains an • Organizational Chart Policies outstanding issue for • • Segregation of Segregation of management. duties duties 2/4/2013

Practices to enhance FORE SIGHT • 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) 2/4/2013

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? o Consensus and clarity in the process of identifying and defining goals o Persistence in the process of developing and implementing substantive change o Willingness in the process of reporting on progress both regularly and publicly 2/4/2013

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 of 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.