5 pages

English

Preliminary Audit Report OfficeSvcs-OBM

Unya - Dan Crews

Le téléchargement nécessite un accès à la bibliothèque YouScribe
Tout savoir sur nos offres

5 pages

English

Le téléchargement nécessite un accès à la bibliothèque YouScribe
Tout savoir sur nos offres

A propos
Informations
Extrait

Description

S U M M I T C O U N T Y, O H I O B E R N A R D F. Z A U C H A, C P A, M B A, C I A, D I R E C T O R November 22, 2005 Dennis Gutowski Executive Director, Veterans Service Commission 148 Park Street Akron, OH 44308 Mr. Gutowski: Attached are the results of the Follow-up Audit regarding the issues that were identified in the County of Summit Veterans Service Commission (VSC) Preliminary Audit report dated December 17, 2004. FOLLOW-UP AUDIT SUMMARY The follow-up process should monitor and ensure that management actions have been effectively implemented or that senior management has accepted the risk of not taking action. Follow-up by internal auditors is defined as a process by which they determine the adequacy, effectiveness, and timeliness of actions taken by management on reported engagement observations. Factors that should be considered in determining appropriate follow-up procedures are: • The significance of the reported observation. • The degree of effort and cost needed to correct the reported condition. • The impact that may result should the corrective action fail. • The complexity of the corrective action. • The time period involved. We appreciate the cooperation and assistance received during the course of this follow-up audit. If you have any questions about the audit or this report, please feel free to contact Joseph P. George, Senior Auditor, at (330) 643-7894 or myself at (330) 643-2655. ...

Sujets

management

Informations

Publié par	Unya
Nombre de lectures	17
Langue	English

Extrait

INTERNAL AUDIT DEPARTMENT

175 S. MAIN STREET

AKRON, OHIO 44308 – 1308

VOICE:

330.643.2504

FAX:

330-643-8751

www.co.summit.oh.us

S U M M I T

C O U N T Y,

O H I O

B E R N A R D

Z A U C H A,

C P A,

M B A,

C I A,

D I R E C T O R

November 22, 2005

Dennis Gutowski

Executive Director, Veterans Service Commission

148 Park Street

Akron, OH

44308

Mr. Gutowski:

Attached are the results of the Follow-up Audit regarding the issues that were identified in the County of

Summit Veterans Service Commission (VSC) Preliminary Audit report dated December 17, 2004.

FOLLOW-UP AUDIT SUMMARY

The follow-up process should monitor and ensure that management actions have been effectively

implemented or that senior management has accepted the risk of not taking action.

Follow-up by internal auditors is defined as a process by which they determine the adequacy,

effectiveness, and timeliness of actions taken by management on reported engagement observations.

Factors that should be considered in determining appropriate follow-up procedures are:

•

The significance of the reported observation.

•

The degree of effort and cost needed to correct the reported condition.

•

The impact that may result should the corrective action fail.

•

The complexity of the corrective action.

•

The time period involved.

We appreciate the cooperation and assistance received during the course of this follow-up audit. If you

have any questions about the audit or this report, please feel free to contact Joseph P. George, Senior

Auditor, at (330) 643-7894 or myself at (330) 643-2655.

Sincerely,

Bernard F. Zaucha

Director, Internal Audit

cc:

Audit Committee

Veterans Service Commission

Follow-up Audit

(APPROVED BY AUDIT COMMITTEE DECEMBER 8, 2005)

Auditor:

Joseph George, Senior Auditor

Objective:

To determine if management has implemented

their corrective management action plans as stated in

response to the previously issued Preliminary Audit reports.

Scope:

An overview and evaluation of policies, processes, and procedures implemented by the department/agency as a

result of management actions stated in the corrective management action plans during the Preliminary Audit

process.

Testing Procedures:

The following were the major audit steps performed:

Review the final preliminary audit reports to gain an understanding of IAD issues,

recommendations, and subsequent management action plans completed by the audited

department/agency.

Review the work papers from the Preliminary audit, where applicable.

Review any departmental/agency response documentation provided to IAD with

management action plan responses following the preliminary audit.

Identify management actions through discussions/interviews with appropriate

departmental personnel to gain an understanding of the updates/actions taken to address

the original preliminary audit issues.

Review applicable support to evaluate management actions.

Determine implementation status of management action plans.

Complete follow-up report noting status of previously noted management actions.

Veterans Service Commission

Follow-up Audit

COMMENTS

The Internal Audit Department (IAD) conducted a follow-up audit of the County of Summit Veterans

Service Commission (VSC) Preliminary Audit. The original Preliminary Audit concluded in July 6, 2004

and was approved by the Summit County Audit Committee on December 23, 2004.

The accompanying follow-up comments to the Preliminary Audit issues present an overall summary of

the current status of the corresponding management action plans.

During our follow-up audit, IAD noted that a majority

of the applicable management action plans were

fully or partially implemented.

Listed below is a summary of the major issues/management action plans and their current status:

Management Action Plans fully implemented

•

Policy and Procedure Manual sign-off sheet redesign and insertion into the Policy

Manual.

•

Once cross training has been completed, employees will sign off on the training that they

have received and will be given a copy of the Standard Operating Procedures (SOP) for

the new position they have been trained on.

•

Dissemination of the VSC Media Policy to all employees by email dated October 8,

2004.

•

A form I-9 will be signed and inserted into each employees file.

•

A form for the Financial Officer will be created that will include dates, evidence to

substantiate purchase, and signature for auditing purposes creating a paper trail.

•

A sign off sheet will be created that will be used by the Financial Officer or designee that

addresses who audited the vouchers and when.

•

VSC emailed a policy in relation to vouchers being issued without a requisition to all

VSC staff members on October 8, 2004.

•

Modified language in the Policy and Procedures to cover the dental treatment process,

emergency food, and emergency prescriptions as exceptions to the Budget Checklist

policy.

•

As of September 10, 2004, all VSC vendors have been contacted and notified that the

Financial Officer will not process any voucher that has not been properly signed and

dated.

Management Action Plans partially implemented

•

Create and post fire exit diagrams throughout the facility and make all staff members

aware of a safe exit of the building in case of a disaster. Prior to December 31, 2004, they

will have completed draft of a disaster recover plan.

IAD observed posted fire exit diagrams throughout the facility. Per the Executive

Director, all employees have been informed of the evacuation procedures and the

location of ladders on the second floor and the Disaster Recovery Plan will be completed

by December 31, 2005.

•

Creation of a personnel document template that will be used to create a master protocol

for use in all personal employee files prior to September 9, 2005. Each file will be

audited and separate file folders will be used to contain the same necessary information

critical to maintain unity and compliance.

IAD obtained and reviewed the “Personnel File Documents” template and a draft

“Personnel File Policy” from the Executive Director. Per the Executive Director, the

personnel files have not been audited or separated into folders due to insufficient staffing

and the personnel files will be audited and separated into the appropriate folders by

December 31, 2005.

•

Each personnel file will be audited and will include necessary documents required by our

charter and IAD recommendation prior to September 9, 2005. This protocol will be

identified in a template to ensure that some form of documentation be required for an

employee who is not a veteran proving that they are or were in fact related to a veteran

under the specified standards.

IAD obtained and reviewed the “Personnel File Documents” template and a draft

“Personnel File Policy” from the Executive Director. It was noted by IAD that the

“Personnel File Documents” listing includes the requirement of the DD214 for the

relative.

Per the Executive Director, the personnel files have not been audited or

separated into folders due to insufficient staffing and the personnel files will be audited

and separated into the appropriate folders by December 31, 2005.

•

A new audit of each staff member’s personnel file will be conducted and a template for

this review process that will insure each staff member’s file contain the required

documents as outlined by IAD will be created. Upon completion of each year’s

performance appraisals, the master documents will be placed numerically by the year in

each individual file. The personnel files will be kept in a locked cabinet when not in use.

IAD obtained and reviewed the “Personnel File Documents” template and a draft

“Personnel File Policy” from the Executive Director.

Per the Executive Director, the

personnel files have not been audited or separated into folders due to insufficient staffing

and the personnel files will be audited and separated into the appropriate folders by

December 31, 2005. IAD obtained and reviewed the personnel evaluations that were

noted as errors in testing to ensure that they were completed.

•

Prior to September 9, 2005, a template will be created to unify and correct any documents

inadvertently missing in the personnel files when the audit was in process. This measure

will be used for existing and new documents.

IAD obtained and reviewed the “Personnel File Documents” template and a draft

“Personnel File Policy” from the Executive Director.

Per the Executive Director, the

personnel files have not been audited or separated into folders due to insufficient staffing

and the personnel files will be audited and separated into the appropriate folders by

December 31, 2005.

Management Action Plans not implemented

•

Total rewrite of a master policy manual for the agency, which will be subdivided and

include the Financial Officer policies and procedures.

Per the Executive Director, on 10/7/05, the procedures for the Financial Officer will be

submitted for approval at the next VSC meeting in November 2005 and the total rewrite

of the master policy manual will be completed by November of 2006.

•

Confidential or highly sensitive documents identified as not for public viewing will be

placed in a confidential section of the employees personnel file.

Per the Executive Director, the personnel files have not been audited or separated into

folders due to insufficient staffing and the personnel files will be audited and separated

into the appropriate folders by December 31, 2005.

•

All contracts will be provided to the County Executive’s Office for legal record and

review in the future.

Per the Executive Director on 10/7/05, the VSC requested an opinion from the

Prosecutor’s Office via the Fiscal Officer in regards to whether or not the VSC must

adhere to the Summit County Board of Control (BOC) policies established by the Summit

County Charter and administered by the Executive’s Office. Prosecutor Opinion Number

05-078 dated September 12, 2005, states that the VSC must adhere to the BOC policies

as administered by the Executives office. Per an email from the VSC Executive director

on November 4, 2005 the VSC “will adhere to county ordinances and Board of Control

rules in relation to the execution of our annual Mobile Meals contract.”

Conclusion:

Based on the above noted information, IAD believes that the Veterans Service Commission has made

a positive effort towards implementing their corrective management action plans as stated in response

to the audit issues identified during the preliminary audit.

Security follow-up:

Security follow-up issues noted during fieldwork are addressed under separate cover in the

accompanying report in compliance with Ohio Revised Code §149.433

248

Univers
Ebooks
Livres audio
Presse
Podcasts
BD
Documents

Livre audio en ligne - Développement personnel Livre en ligne Tout le catalogue Tous les Intérêts

Preliminary Audit Report OfficeSvcs-OBM

management

YouScribe

Le catalogue

Le service

Les conditions