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Audit committee accepts 2024 annual follow-up review showing most recommendations implemented
Summary
The Tulare County Audit Committee accepted the auditor-controller's 2024 annual follow-up review, which covered three audits and found nine recommendations fully implemented and one partially implemented.
The Tulare County Audit Committee accepted the Auditor-Controller’s 2024 annual follow-up review after a presentation by an auditor from the office.
Account auditor Melissa Magana told the committee the follow-up reviewed three audits and 10 recommendations. Of the 10 recommendations, nine were fully implemented and one was partially implemented, Magana said.
Magana summarized the three audits: the General Services Agency payroll-cycle audit, HHSA cash receipt-cycle audit and the Probation Department cash disbursement-cycle audit. For the GSA payroll audit, auditors found 98% of employees tested who received overtime had the required 60 CTO hours accrued and 92% of tested employees received merit increases on time. However, auditors found two of seven retroactive payments tested used incorrect pay rates (an overpayment of about $13 and an underpayment of about $2), so that recommendation was marked partially implemented.
For HHSA’s cash-receipt cycle, auditors revisited eight previously tested locations and reported improvements: locations now endorse checks on receipt, maintain protected mail logs, and updated workflows to increase segregation of duties. Auditors determined those recommendations implemented and closed that audit.
For Probation, Magana reported the department consolidated credit-card statement payments into a single payment process and established a shared department email for vendor invoices. Auditors found only one of 16 credit-card statements and three of 46 other payments were late in the follow-up; one of five travel claims tested had a $13 underpayment. Based on those improvements, the recommendations were determined implemented and the audit was closed.
Committee members thanked departments for addressing findings. The committee voted to accept the follow-up review report; the motion passed 4–0 with Chief Norman absent.
The auditor-controller’s office requested the committee review and accept the report to close implemented items and identify the single remaining partially implemented recommendation for future follow-up.
