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.
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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
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