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HomeMy WebLinkAbout2017-09-22 Audit Ad Hoc Committee MinutesMINUTES OF THE AUDIT AD HOC COMMITTEE Orange County Sanitation District Friday, September 22, 2017 at 8:00 A.M. A special meeting of the Audit Ad Hoc Committee of the Orange County Sanitation District was held on September 22, 2017 at 8:02 a.m. in the Administration Building of the Orange County Sanitation District. COMMITTEE MEMBERS PRESENT: Peter Kim Richard Murphy Steve Nagel Glenn Parker COMMITTEE MEMBERS ABSENT: None PUBLIC COMMENTS: None. STAFF PRESENT: Jim Herberg, General Manager Lorenzo Tyner, Director of Finance & Administrative Services Mike White, Controller Tina Knapp, Deputy Clerk of the Board OTHERS PRESENT: Nitin Patel, White Nelson Diehl Evans Kassie Radermacher, White Nelson Diehl Evans Lorenzo Tyner began the meeting with a brief description of role of the Committee and firm engaged by OCSD to conduct periodic internal audits approved by the Committee. NON-CONSENT: Lorenzo Tyner, Director of Finance & Administrative Services, began the meeting with a brief description of role of the Committee and firm engaged by OCSD to conduct periodic internal audits approved by the Committee. 1. REVIEW OF INTERNAL AUDIT REPORTS ON SEARCH FOR FICTITIOUS EMPLOYEES AND FICTITIOUS VENDORS AND STAFF RESPONSES TO AUDIT RECOMMENDATIONS (Lorenzo Tyner) Nitin Patel and Kassie Radermacher, both auditors from White Nelson Diehl Evans, discussed their method and procedures regarding the two audits: Search for Fictitious Vendor and Fictitious Employees. Mr. Tyner and Controller Mike White provided District responses to any findings presented by the auditors or as needed to provide additional clarity. During the presentation, Directors asked questions of both the auditors and District staff regarding the methods, procedures, and findings. 09/22/2017 Audit Ad Hoc Committee Minutes Page 1 of 2 The Committee directed staff and the auditors to present the findings to the Administration Committee. 2. SELECTION OF NEXT INTERNAL AUDIT ENGAGEMENTS (Lorenzo Tyner) The Committee directed staff to work with the auditors on developing a scope for future audits focused on a combination of items, including Electronic Disbursements, Sole Source Procedures, and Procurement Card Purchases. OTHER BUSINESS AND COMMUNICATIONS OR SUPPLEMENTAL AGENDA ITEMS. IFANY: None. ADJOURNMENT: The meeting adjourned at 8:50 a.m. Submitted by: I vi,uJ f-h. dJ'YlY Tina Knapp, CMC Deputy Clerk of the Board ' 09/22/2017 Audit Ad Hoc Committee Minutes Page 2 of 2