[{"_1":2,"_99":-5,"_100":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75,87],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},"mediaId",6588812,"mediaKeyId","5547930-638c68a8c70702c1136b4e8da48defd9","parentId",5547930,"title","Audit committee selects HHSA cash-disbursement audit for FY2026 work plan","audioSeconds",998,"startMs",3354000,"endMs",4352000,"viewUrl","/Search/View?dp=1&key=5547930-638c68a8c70702c1136b4e8da48defd9&start=3354&end=4352","thumbnailUrl","https://assets.pipeline.soar.com/5547930-638c68a8c70702c1136b4e8da48defd9/thumbnail_3354000.jpg","articleUrl","/articles/6588812/Tulare-County/California/Audit-committee-selects-HHSA-cash-disbursement-audit-for-FY2026-work-plan","mediaUrl","https://secure.pipeline.soar.com/6588812-733ada5f27e0ff8af3251b7b76cb0083/orig.mp4?Expires=1775222183&Signature=G~1dGqzCfYlln1E9f214~XnXGHfNBeM1TusBrhI4TGwPBvRjwTvEIeF8uausoOtlJvWBrvGIsUKlguBYPZxJZVs1rOPXE3KOl9HhTIhlocKrZup~xODmynQYEzM2eX2O0BaRX0~3rZGmVHIT2uUgONpXgXq1~oflv-rhO4HplCuIUwDKSxQpK8~Gf68JTyji5m5rGbUcgQ3z25bzh664oNNnjVcwUN-y1j-KckuQNv9XRW6AaD0XwQGijiksVJdWj49S2kdRkf0GpRpbyzUTlMnVVG7tDUj7N4C9k-O-sz9qzKot0mEHQ0E5SaxfODSOUBBa3Rk5pUlHupzN47jAcA__&Key-Pair-Id=KUT5TJCACFTXG","author","Tulare County","date","2025-08-07T18:10:51.32Z","article","The Tulare County Audit Committee selected a Health & Human Services Agency (HHSA) cash-disbursement audit as the single risk-based audit to perform in fiscal year 2026.

Kristen Odom reviewed the audit plan and said the office has about 235 hours available for risk-based audits. The auditor’s office proposed three options for detailed review: a countywide subfunds audit (staff noted subfund cash balances grew markedly and many subfunds are restricted), an HHSA cash-disbursement audit (HHSA spent over $620,000,000 in fiscal year 2025 and makes more than 15,000 payments), and a District Attorney payroll audit (one of the largest offices without a recent payroll audit; two respondents requested it in the risk assessment). The auditor’s office also noted an earlier suggestion to audit Tulare Cemetery District records and said time was budgeted for routine support.

Committee members discussed priorities. Some members favored the HHSA audit because of the program size and the high proportion of federal and state restricted funding; another member suggested the HHSA audit could focus on representative-payee programs and vendor payments to ensure accuracy and timeliness. The speaker representing the District Attorney’s office had indicated the office’s fiscal manager requested a payroll review; that suggestion was noted but the committee chose HHSA for FY2026.

CAO Bridal moved to select the HHSA cash-disbursement audit; Supervisor Vanderpool seconded. The committee approved the motion 4–0 with Chief Norman absent.","mediaType","Video","parentTitle","Audit Committee Meeting - 08/07/2025","oneSentenceSummary","From three proposed risk-based audits, the Tulare County Audit Committee selected a Health & Human Services Agency cash-disbursement audit for fiscal year 2026.","taxTitle","Tulare County, California","taxId",7749,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6588817,"Audit finds vacation accrual inconsistencies, CTO carryovers and payout errors in Tulare County leave audit",1916,1492000,3408000,"/Search/View?dp=1&key=5547930-638c68a8c70702c1136b4e8da48defd9&start=1492&end=3408","https://assets.pipeline.soar.com/5547930-638c68a8c70702c1136b4e8da48defd9/thumbnail_1492000.jpg","/articles/6588817/Tulare-County/California/Audit-finds-vacation-accrual-inconsistencies-CTO-carryovers-and-payout-errors-in-Tulare-County-leave-audit","https://secure.pipeline.soar.com/6588817-aa9b2ba22095bcb84f8b893c61cc1441/orig.mp4?Expires=1775222183&Signature=hjAFGqWPzVXN7hZ8U2-87MHNJIAD2zVDMeMAt4xcunvz932wwGpjP6rb9YYi1RLakobzpShoUgbEMjNskGqy9-ZtgW1N2BV7vcp~YFZjhCLjz6IjcHZy2k1wQasfw4keSooueK2ltQPAD7CxJQ5eFx4yBKxDW-uJJqt~TlLa2lnQlVSjr46QZDCrlpisAL-P3n8OeAFqkKjttCwDkw9QGbcOcXxSwxWszFm-B~2VHD35ySNJBRh2mIJfm6zsn9OwM9M0t5yGDDBU~m92M04bV2vaWzLt2i5TOF6rW5Z0U2IuveNNjpj9naq8E4SrbQ-Bf1pypUAuov1Ny28CdvCxig__&Key-Pair-Id=KUT5TJCACFTXG","Kristen Odom, chief of financial reporting and audits for the Auditor-Controller's Office, presented the countywide leave balances and accruals audit covering fiscal years 07/01/2021 through 06/30/2024.

Odom reported that for fiscal year 2024 about $308,000,000 was paid in base salary and wages and roughly $56,000,000 was paid for time off. Auditors tested vacation accruals, CTO, sick leave accruals, final pay lump-sum payouts and personal holiday usage and identified five findings.

First, auditors found vacation balances exceeding policy limits. As of June 30, 2024, 19 employees had vacation balances above their allowed cap; four had waivers on file, three were due to bargaining-unit scheduling or payroll procedures, four were small system or timekeeping errors, and eight were from one department that later obtained waivers after the audit. At the start of the audit period (July 1, 2021) 60 employees were over their cap, a reduction of about 68% by June 30, 2024. Auditors noted nine employees had balances above the cap for the entire three-year period, averaging around 500 hours; excess balances for those nine totaled more than $122,000 (about $13,600 per person). Auditors recommended consistent enforcement of vacation policies, a formal written waiver policy with terms and end dates, and collaboration between departments and HR to reduce excessive balances.

Second, auditors found a liability tied to compensatory-time-off (CTO) that remains when employees transfer out of CTO-earning bargaining units. Auditors reported a compensated-absence liability for CTO of about $2.9 million, of which over $400,000 belonged to employees who no longer earn CTO (about 15%). Auditors tested a sample and observed pay-rate increases averaging 64% since the CTO was earned; extrapolating suggested about $168,000 of additional future payout cost because of higher pay rates. Auditors recommended the county consider a policy to treat CTO balances when employees change bargaining units, such as exhausting CTO before using vacation or offering a cash payout upon change in status.

Third, auditors found an incorrect sick-leave amount converted to retirement service credit for one retired employee: an overstatement of 137 hours. Tessera supplies the retirement-conversion form used by departments; auditors recommended training for payroll staff, a review of recent retirements for similar errors and discussions with Tessera to improve form validation. A joint meeting with Tessera was scheduled for October, Odom said.

Fourth, auditors found incorrect benefit payouts: three of 20 final payouts tested were incorrect (underpayments of $474, $122 and $15). Nine final pay cards in the sample were not signed by the employee. Auditors recommended departmental controls including a secondary review and preparing final pay cards before an employee’s last day so the employee can review and sign.

Fifth, auditors found personal-holiday misuse: personnel rules provide eight hours of personal holiday on July 1 to be used in eight-hour increments by June 30 or forfeit; auditors observed instances of partial-hour use, employees taking more than eight hours, and some unused personal-holiday hours not paid out at separation. Auditors recommended training for supervisors and payroll staff and regular balance reviews.

Committee members discussed the practicality of countywide waiver policies given varied departmental needs; Odom said the audit surveyed departments and would provide follow-up on waiver practices. Supervisor questions included whether Oracle has a system flag to prevent accrual beyond caps; an assistant auditor-controller said Oracle can flag and stop accruals unless a waiver applies. The committee voted to accept the audit report; the motion passed 4–0 with Chief Norman absent.","A countywide audit of leave balances found five findings including employees above vacation caps, CTO balances carried when employees change bargaining units, an incorrect sick-to-retirement conversion, benefit payout errors and misuse of personal holiday time.",{"_33":88,"_35":36,"_37":38,"_39":89,"_41":90,"_43":91,"_45":92,"_47":93,"_49":94,"_51":95,"_53":96,"_55":56,"_57":58,"_59":97,"_61":62,"_63":64,"_65":98,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6588821,"Audit committee accepts 2024 annual follow-up review showing most recommendations implemented",651,889000,1540000,"/Search/View?dp=1&key=5547930-638c68a8c70702c1136b4e8da48defd9&start=889&end=1540","https://assets.pipeline.soar.com/5547930-638c68a8c70702c1136b4e8da48defd9/thumbnail_889000.jpg","/articles/6588821/Tulare-County/California/Audit-committee-accepts-2024-annual-follow-up-review-showing-most-recommendations-implemented","https://secure.pipeline.soar.com/6588821-567f0607d52e49a07b2861abf6d39bd2/orig.mp4?Expires=1775222183&Signature=VUz4Jp1bHC2ukQNPkX59HdHt5n3QEXBtcH1w-OVQfV3u8w6yMAGGBJciNP38upwA9XmAzCBMvQy8MRvQIX1t2K-yBONcjfME6Bv1~K71pCoHKRE-HuQGNkYE47QA-x5fXa487snc2ZEf1st1v332tRcyb1w4RQMrWmOIWURjsCDA7DXeQ1cbskui7HjrjM6r0XrQDa-swGXYhA1M3QU3YTiOr4vkfGx-D8UTUQvfB7vJC~MS6tjV9OnGCrO6MS26Vb1X16T2Pas6ZmoiBr2Qs6B-VWMbV9AeS0mZEZXjRZDO98FJeUNK1SU1W2tdV4NcYN5E5Ul6c5NnPbAQsPcCJg__&Key-Pair-Id=KUT5TJCACFTXG","The Tulare County Audit Committee accepted the Auditor-Controller’s 2024 annual follow-up review after a presentation by an auditor from the office.

Account auditor Melissa Magana told the committee the follow-up reviewed three audits and 10 recommendations. Of the 10 recommendations, nine were fully implemented and one was partially implemented, Magana said.

Magana summarized the three audits: the General Services Agency payroll-cycle audit, HHSA cash receipt-cycle audit and the Probation Department cash disbursement-cycle audit. For the GSA payroll audit, auditors found 98% of employees tested who received overtime had the required 60 CTO hours accrued and 92% of tested employees received merit increases on time. However, auditors found two of seven retroactive payments tested used incorrect pay rates (an overpayment of about $13 and an underpayment of about $2), so that recommendation was marked partially implemented.

For HHSA’s cash-receipt cycle, auditors revisited eight previously tested locations and reported improvements: locations now endorse checks on receipt, maintain protected mail logs, and updated workflows to increase segregation of duties. Auditors determined those recommendations implemented and closed that audit.

For Probation, Magana reported the department consolidated credit-card statement payments into a single payment process and established a shared department email for vendor invoices. Auditors found only one of 16 credit-card statements and three of 46 other payments were late in the follow-up; one of five travel claims tested had a $13 underpayment. Based on those improvements, the recommendations were determined implemented and the audit was closed.

Committee members thanked departments for addressing findings. The committee voted to accept the follow-up review report; the motion passed 4–0 with Chief Norman absent.

The auditor-controller’s office requested the committee review and accept the report to close implemented items and identify the single remaining partially implemented recommendation for future follow-up.","The Tulare County Audit Committee accepted the auditor-controller's 2024 annual follow-up review, which covered three audits and found nine recommendations fully implemented and one partially implemented.","actionData","errors"]

Article not found

Audit committee selects HHSA cash-disbursement audit for FY2026 work plan

Audit finds vacation accrual inconsistencies, CTO carryovers and payout errors in Tulare County leave audit

Audit committee accepts 2024 annual follow-up review showing most recommendations implemented