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Audit committee selects HHSA cash-disbursement audit for FY2026 work plan
Summary
From three proposed risk-based audits, the Tulare County Audit Committee selected a Health & Human Services Agency cash-disbursement audit for fiscal year 2026.
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.
