HomeMy WebLinkAbout2020-02-19 Audit Ad Hoc Committee MinutesMINUTES OF THE
AUDIT AD HOC COMMITTEE
Orange County Sanitation District
Wednesday, February 19, 2020 at 4:00 p.m.
A special meeting of the Audit Ad Hoc Committee of the Orange County Sanitation
District was held on Wednesday, February 19, 2020 at 4:01 p.m. in the Administration
Building of the Orange County Sanitation District.
COMMITTEE MEMBERS PRESENT: STAFF PRESENT:
Steve Nagel
Glenn Parker
Lorenzo Tyner, Assistant General Manager
Wally Ritchie, Controller
Kelly Lore, Clerk of the Board
COMMITTEE MEMBERS ABSENT: Jennifer Cabral
Peter Kim
Richard Murphy
Kathy Millea
Ruth Zintzun
OTHERS PRESENT:
Roger Alfaro, Partner, Eide Bailly LLP
Audrey Donovan, Senior Manager, Eide Bailly
LLP
PUBLIC COMMENTS:
None.
NON-CONSENT:
1. SELECTION OF SUBJECT AREAS FOR INTERNAL AUDIT 2020-894
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.
Mr. Tyner distributed the list of previous audits which included the year performed.
After discussion, the Committee recommended that as time and budget allowed,
to focus on these potential audits:
1) Collection and remittance of Capital Facilities Capacity Charges
2) Internal Control Policies and Procedures over Information Technology
3) Procedures for Sole Source Contracts in Operations and Maintenance
Mr. Tyner stated that he will report back to this Committee on the outcome.
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OTHER BUSINESS AND COMMUNICATIONS OR SUPPLEMENTAL AGENDA
ITEMS, IF ANY:
None.
BOARD OF DIRECTORS INITIATED ITEMS FOR A FUTURE MEETING:
None.
ADJOURNMENT:
The meeting adjourned at 4:22 p.m.
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