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Douglas County accepts Moss Adams enterprise risk assessment; IT and deferred maintenance identified as top risks
Summary
The Board unanimously accepted a 2024 enterprise risk assessment by Moss Adams that rated information technology, funding and economics, and infrastructure/asset management as the county’s highest risks. The firm praised improvements in staff‑board relations and internal controls since the last assessment in 2018.
Douglas County commissioners voted to accept a 2024 enterprise risk assessment prepared by Moss Adams that highlights information technology, funding and economics, and infrastructure and asset management as the county’s highest‑priority risks.
Amy Rose Favro of Moss Adams presented the firm’s findings, which were based on document review, interviews with more than 30 staff and elected officials, and a COSO‑based risk methodology. The assessment gave the highest risk rating to information technology, citing understaffing in the county’s technology services, turnover in IT leadership and gaps in governance and cybersecurity preparedness. Moss Adams recommended strengthening IT governance (including a functioning technology steering committee) and standardizing cybersecurity policies.
The report also identified funding and economics as a moderate‑to‑high risk area: the county faces increasing costs (notably compensation and long‑term capital needs) and significant unfunded deferred maintenance in its capital program. Moss Adams recommended that the county continue long‑term financial planning and funding strategies to address deferred maintenance and large projects. Infrastructure and asset management risks are heightened by multiple ongoing capital projects, including the justice center and other construction initiatives.
The audit firm commended the county on several strengths: an improved governance environment and better board‑management relations since 2018, effective training programs, supervisory training for managers, and planning documents such as the five‑year strategic plan. Kathy Lewis, chief operating officer, said the audit committee had already reviewed the report and recommended it to the board.
Commissioners praised steps already taken to implement improvements and asked staff to prioritize the report’s findings in future planning. County Manager Jennifer Davidson said the assessment will serve as a road map for capacity building and that staff will return to the board with implementation steps.
Ending: The board accepted the assessment and staff will incorporate the findings into the internal‑audit program and into planning for IT governance, capital‑planning and deferred‑maintenance funding.
