FINAL PREL AUDIT GEN'L REPORT - ExecDOES AC 12-17-04

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 February 1, 2005 David Marquard, P.E., P.S. Summit County Department of Environmental Services 2525 State Road Cuyahoga Falls, OH 44223 Re: Final Report of the Department of Environmental Services Preliminary Audit Dear Mr. Marquard: Attached is the final report of the DOES preliminary audit which was discussed with members of senior management on September 15, 2004. In addition, please note that the DOES management action plan was incorporated into the final report. The report was approved by the Audit Committee at its December 17, 2004 meeting at which time it became public record. We appreciate the cooperation and assistance received during the course of this audit. If you have any questions about the audit or this report, please feel free to contact me at extension (330) 643-2655. Sincerely, Bernard F. Zaucha Director, Internal Audit cc: Audit Committee James B. McCarthy Mike Weant, Deputy Director of Operations SUMMIT COUNTY DEPARTMENT OF ENVIRONMENTAL SERVICES Preliminary Audit 04-DOES.Exec-22 August, 2004 Approved by Audit Committee December 17, 2004 Summit County Internal Audit Department 175 South Main Street Akron, Ohio 44308 Bernard F. Zaucha, Director Lisa L. Skapura, Assistant Director Dan Crews, Senior Auditor In-Charge Joe ...