Douglas County approves Baker Tilly internal audit plan for fiscal year 2025–26

The Douglas County Board of County Commissioners unanimously approved an internal audit plan presented by Baker Tilly intended for fiscal year 2025–26. The plan, presented to the county audit committee on August 5 and introduced to the full board by Chief Operating Officer Cathy Lewis and Haley Garcia of Baker Tilly, focuses audit resources on higher-risk areas across county operations.

Garcia, Baker Tilly’s presenter, said the program will assess internal controls, compliance and performance. Planned projects include an inventory internal controls review (covering vehicle parts, supplies, medication and food inventories), a follow-up on prior grand jury recommendations from 2017–18 and 2019–20, policy and procedure support, quarterly unannounced cash counts at selected locations and ongoing internal audit services including monitoring the county’s fraud, waste and abuse hotline.

Lewis told the board the audit committee reviewed and recommended the plan for board approval. Commissioner Gardner described the audit work as providing needed external oversight. Commissioner Tolbert moved to approve the plan as presented; Commissioner Tarkanian seconded. After the motion carried unanimously, staff noted the motion had recited the wrong fiscal year and clarified that the intended plan was for fiscal year 2025–26.

Baker Tilly said it planned to start the first projects shortly after board approval and to carry other reviews across the remainder of the fiscal year. The internal audit program will report back to the audit committee and continue partnership with county management to address identified control gaps.