Preliminary Audit Report OfficeSvcs-OBM

Internal Audit DepartmentInternal Audit Department D In Atramento  September 12, 2008 David Marquard, P.E., P.S. Director - Department of Environmental Services 2525 State Road Cuyahoga Falls, OH 44223 Mr. Marquard, Attached are the results of the third Follow-up Audit regarding the issues that were identified in the Executive Office: Department of Environmental Services (DOES) Preliminary Audit report dated February 1, 2005, and the First and Second Follow up Audit reports dated October 20, 2005 and March 9, 2007, respectively. Third Follow-up Audit Summary The primary focus of this follow up was to provide the DOES with reasonable assurance, based on the testing performed, on the adequacy of the system of management control in effect for the audit areas tested. Management controls include the processes for planning, organizing, directing, and controlling program operations, including systems for measuring, reporting, and monitoring performance. Management is responsible for establishing and maintaining effective controls that, in general, include the plan of organization, as well as methods, and procedures to ensure that goals are met. Our follow up was conducted in accordance with Government Auditing Standards issued by the Comptroller General of the United States and accordingly included such tests of records and other auditing procedures as we considered necessary under the circumstances. Our procedures include interviewing ...