Commission reviews audits plan; approves funding set-aside to contract an on-call internal auditor

Commissioners received updates on two department-specific audits and unanimously approved a motion directing administration to set aside funds to procure an on-call internal audit contractor.

Staff reported an operational/compliance audit of the Recreation department is under way with an on-site team and a separate compliance audit of Housing & Community Development (HCD) proceeding remotely. Administrator Allen described the distinction between audit types: a financial audit samples and reports annually; a compliance audit checks whether department grant and program requirements were met; an operational audit examines efficiency and internal controls. HCD’s audit will examine recent grant management and compliance; recreation’s audit team is on site and expected to report after its scheduled review period.

After discussion about the frequency and responsiveness of prior internal-oversight arrangements, Commissioner Wayne Guilfoyle and others urged re-establishing an internal-audit capability that the county had historically maintained. Administrator Allen said the administration plans to return a procurement package for an on-call internal audit contract so the county would not need to re-bid a new engagement every time a department needs a review. The commission voted unanimously to direct the administrator to set funding aside to procure such on-call internal audit services, with staff committing to return with a procurement plan and a budget figure for the commission to review.

Why it matters: Commissioners repeatedly noted that an on-call internal auditor would let the county respond quickly to emerging concerns, perform recurring operational reviews, and provide continuity rather than waiting for an ad hoc procurement to begin each time a review is needed. Ongoing audits of recreation and HCD were described as following a plan and timeline; commissioners expect the reports to identify specific control weaknesses and recommendations.

Next steps: Staff will finalize procurement specifications for the on-call internal audit contract and present proposed funding and a timeline for contracting to the commission, with the administration indicating they expect to include funding in the FY2026 planning cycle and to provide interim updates to the full commission.