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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. 10/10/2018 Audit Ad Hoc Committee Page 1of2 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. 10/1 0/2018 Audit Ad Hoc Committee Page 2 of 2