Kane County Auditor E xecutive Committee Report March 6, 2013 From to Progressing from A s is to B etter practices Progressing from A s is to B etter practices
Mission Statement “The Kane County Auditor and the staff of the Auditor's Office work for, and on behalf of, the citizens of Kane County. Our mission is to provide high quality, cost efficient financial information which accurately represents the operations of Kane County government in accordance with professional standards.” To achieve that goal, the Office will focus its efforts on the enhancement of the continuous audit program, and the development and implementation of a program of better practice policies and procedures designed to promote improved accountability and transparency.
Accessibility One way to improve accountability and transparency is through accessibility. Mark Armstrong, Kane County Supervisor of Assessments, has been very successful proactively engaging the public on the sensitive topic of real estate taxes. Using a similar approach I plan to develop an informative community outreach program from the Auditor’s office. With only minor modifications to presentations developed for use within government operations I can customize an existing report to address local community organizations, civic groups, schools, etc. Recently, Rob Russell and I were invited to speak at such an event. We were both well received and I look forward to similar future opportunities.
Communication
Internal Audit of County Coroner Our internal audit report has been provided to the Coroner. The Judicial & Public Safety Committee was copied. What happens next? Sec. 2-192 of the County Code deals with the internal audit procedure. Loosely paraphrased it says. (1) Within three business days the County Coroner shall acknowledge receipt of the internal audit report. (2) Within thirty days of the receipt of the audit report the Coroner shall submit a written response to the County Auditor, outlining any action that has been taken in response to the recommendations made by the Auditor. (3) Subsequent to the issuance of the report the Auditor shall review the operations of the Coroner and issue a report to the County Board of his findings.
Internal Audit Plan for 2013 Depending upon the collective review of risk assessment interviews, the office of the Circuit Clerk may be among the subjects of our internal audits this year, but shall be part of the transition audits - as a matter of best practice. The previous Circuit Clerk commissioned a transition audit through an external accounting firm - Sikich LLP. Although I was involved with one of the preliminary planning meetings, I did not perform the actual audit procedures. The scope of any additional transition audit work deemed necessary will be based upon that third party report, which is expected to be received shortly. The following two slides illustrate the steps we have developed for internal audit planning.
A to B Internal Audit Plan Review management Develop a new ICQ Schedule and conduct letters and footnotes covering such topics 30 separate meetings from both the as system security, with elected officials, Comprehensive cash handling, department heads and Annual Financial purchasing, payroll, key staff to discuss the Report and the and documentation ICQ responses and Single Audit from of policies and determine net risk. fiscal year 2011 procedures. Review previous Distribute ICQ to years’ internal audit all Kane County Review and write up reports, rotations elected offices, notes to document and any departments and meetings. Reply to recommendations sub-departments. the offices and made by the county Review and analyze departments with auditor. any initial findings. the ICQ responses.
B to C Internal Audit Plan Schedule ongoing Schedule four Prioritize internal audit transition audits cycle audits, i.e. options in conjunction Fixed Assets, Credit for the offices with annual audits, Cards, Contracts, of newly elected external audit, transition Receipts, Economic county officials. audits, special audits Interests, etc. and other projects Identify special opportunities, i.e. Assist external Schedule and Juvenile Justice food auditors with conduct up to ten contract, Animal compliance and internal audits in Control billing, etc. procedural testing. Fiscal Year 2013
Internal Audit Plan – WORKING DRAFT The working draft of the fiscal year 2013 Risk Assessment and Internal Audit Plan will be presented at the April 3 rd meeting of the Executive Committee. The report will include updated progress on both the audits currently in process and those audits that will have been started in the interim.
Questions? More Information? Terry Hunt, Kane County Auditor huntterry@co.kane.il.us Kane County Auditor’s Office 710 S. Batavia Ave. Geneva, IL 60134 630-232-5918
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