final ME Audit report

Board of County Commissioners Machinery & Equipment Audit November, 2005 Report by Internal Audit Division Clerk of the Circuit Court Table of Contents Transmittal Letter........................................................................................................................2 Executive Summary....................................................................................................................4 Background.................................................................................................................................5 Objectives..............6 Scope and Methodology .............................................................................................................6 Discussion Points & Recommendations for Improvement 1. An opportunity exists for asset management training on a County-wide level.................................................. 7 2. Smoking has occurred in County vehicles....................................................................................................... 10 3. Systems Management inventory database and FAC’s database do not reconcile............................................ 10 4. A total of 313 capital assets, valued at $523,162.53, remain unlocated for FY 2005. ................................... 12 5. Several departments used a modified version of the Transfer of Property ...