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Board directs external audit of county sheriff operations; internal auditor to contract external firm with up to $75,000

2601361 · March 12, 2025
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

After discussion of audit types, the Doña Ana County Commission directed the internal auditor to retain an external firm to audit the sheriff's office; the board authorized up to $75,000 from county reserves and set a selection process with reporting back to the chair and vice chair.

Following a presentation on audit types and scope, the Doña Ana County Board of County Commissioners voted on March 11 to direct the county's internal auditor to retain an external auditing firm to review the county sheriff's office.

Internal Auditor Ernest Budden outlined options for compliance, operational, performance and forensic audits, and described how objectives and scope shape an engagement. "You should set your audit objectives, which is basically what do I want to get out of an external audit?" he told commissioners. Budden advised that the board define objectives and scope so the consulting firm can avoid "audit creep." He described examples including staffing reviews, records access controls, timeliness of…

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