HomeMy WebLinkAbout2018-10-10 Audit Ad Hoc Committee MinutesMINUTES OF THE
AUDIT AD HOC COMMITTEE
Orange County Sanitation District
Wednesday, October 10, 2018 at 4:00 p.m.
A special meeting of the Audit Ad Hoc Committee of the Orange County Sanitation District was
held on October 10, 2018 at 4:01 p.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.
NON-CONSENT CALENDAR:
STAFF PRESENT:
Lorenzo Tyner, Assistant General Manager
Rob Thompson, Assistant General Manager
Marc Dubois, Contracts & Purchasing Manager
Jennifer Cabral
Lori Karaguezian
Heather Park
OTHERS PRESENT:
Nitin Patel, White Nelson Diehl Evans
Kassie Radermacher, White Nelson Diehl Evans
Assistant General Manager Lorenzo Tyner opened the meeting with a brief description of the
role of the Committee and firm engaged by OCSD to conduct periodic internal audits approved
by the Committee.
1. AGREED-UPON PROCEDURES REVIEW OF THE PROCUREMENT CARD
(PROCARD) PROGRAM (Lorenzo Tyner)
Kassie Radermacher, auditor from White Nelson Diehl Evans, provided information
regarding the methods and procedures used during their audit. Ms. Radermacher along
with Mr. Nitin Patel provided their findings to the Committee. During the presentation, the
Committee requested clarification of certain items and both auditors provided
explanation.
Mr. Tyner and Contracts & Purchasing Manager Marc Dubois provided the District's
responses to the findings and observations of the auditors.
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2. SELECTION OF NEXT AUDIT AREAS (Lorenzo Tyner)
Mr. Tyner distributed a document describing potential audit projects:
1) Adherence to the Purchasing Ordinance
2) Inventory Control
After discussion, the Committee recommended holding off on the first, due to the limited
data available, as the Ordinance has only been in effect for three months. They
requested that the second be implemented; and requested that the auditors work with
staff to develop an audit schedule.
OTHER BUSINESS AND COMMUNICATIONS OR SUPPLEMENTAL AGENDA ITEMS.
IFANY:
None.
ADJOURNMENT:
The meeting adjourned at 4:27 p.m.
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