Davis County audit committee presses for clearer controls, new hotline and public audit reporting
Loading...
Summary
At its Nov. 3 quarterly meeting, the Davis County Audit Committee reviewed department risk assessments, endorsed moving the fraud hotline in-house to save costs, and committed to publishing reports for every completed audit after questions about earlier reports of possible misconduct in animal care and sheriff’s offices.
The Davis County Audit Committee on Nov. 3 reviewed department risk assessments, agreed to pursue clearer controls on travel and purchasing cards and discussed changes to the county’s fraud hotline and audit publication practices.
Internal auditor Blake Wenal told the committee the county will end its $3,000-a-year outside fraud-hotline contract and have Information Technology build an internal reporting system. Wenal said the in-house system will allow anonymous submissions and that employees who prefer can still use the state auditor’s hotline. "We're getting rid of the contract for the fraud hotline and IT is building that system for us internally," Wenal said.
The committee’s broader review of risk assessments highlighted recurring needs for refresher training on financial procedures and better contract management. Wenal recommended adding contract expiration dates to the county’s central repository so purchasing staff can proactively identify contracts coming due. Munis training for departments was also repeatedly suggested.
Members flagged control gaps in approvals. Wenal noted some directors’ travel reimbursements and purchase-card statements may not be independently reviewed and recommended policy changes so "everybody's travel and purchase card statement needs to be reviewed by somebody other than the person who's the recipient." The committee asked that staff return with policy language for review before year-end.
The meeting included a contested discussion of three previously issued audits — two concerning sheriff’s office practices and one involving the animal care department. Commissioners asked why copies of those audits had not been available to all committee members earlier. Wenal said one animal care audit documented two issues: a card charge that appeared to include alcohol and an instance of an employee receiving per diem while the p-card paid a portion of the same meal, which Wenal described as "double dipping." Wenal said the county would expect restitution in cases of improper double claims.
Wenal also said a former controller asked to have his name removed from the animal care report because he did not agree with its conclusions; the report remains posted on the county website and Wenal said the committee could request redaction if they wished. "There will be an audit report for every audit that is completed," Wenal said, adding the office will post reports and a summary of audits with no findings to the committee and to the website.
The committee approved minutes from the September meeting and reviewed newly submitted assessor and recorder risk assessments, asking staff to clarify terms such as "open accounts" and follow up on missing attachments. Commissioners agreed to set deadlines for the next round of departmental risk assessments and to circulate training and revised policy language to departments.
The committee adjourned at 3:57 p.m. with staff tasked to return with proposed travel and purchasing-policy revisions and a plan for rollout of the internal hotline and related communications.