HomeMy WebLinkAbout2023-06-07 Audit Ad Hoc Committee MinutesOrange County Sanitation District
Minutes for the
AUDIT AD HOC COMMITTEE
Wednesday, June 7, 2023
4:00 PM
Conference Room A
Administration Building
10844 Ellis Avenue
Fountain Valley, CA 92708
(714) 593-7433
CALL TO ORDER & PLEDGE OF ALLEGIANCE
A regular meeting of the Audit Ad Hoc Committee of the Orange County Sanitation District
was called to order by Director Bob Ooten on Wednesday, June 7, 2023 at 4:08 p.m. in the
Administration Building of the Orange County Sanitation District. Director Ooten led the
Pledge of Allegiance.
ROLL CALL:
The Clerk of the Board declared a quorum present as follows:
PRESENT:Jon Dumitru, Marshall Goodman, Robert Ooten and Bruce Whitaker
ABSENT:None
STAFF PRESENT: Lorenzo Tyner, Assistant General Manager; Michael Dorman, Director of
Engineering; Laura Maravilla, Director of Human Resources; Riaz Moinuddin, Director of
Operations and Maintenance; Wally Ritchie, Director of Finance; Lan Wiborg, Director of
Environmental Services; Kelly Lore, Clerk of the Board; Jennifer Cabral; Perla Rodriguez, and
Ruth Zintzun were present in Conference Room A. Tina Knapp, and Thomas Vu were present
telephonically.
OTHERS PRESENT: Roger Alfaro, Eide Bailey was present in Conference Room A. Audrey
Donovan, Eide Bailey was present telephonically.
PUBLIC COMMENTS:
None.
INFORMATION ITEMS:
1.OC SAN RISK ASSESSMENT AND AUDIT PLAN 2023-3008
Originator: Wally Ritchie
Assistant General Manager Lorenzo Tyner introduced the item. Roger Alfaro, Eide
Bailey introduced himself and provided an overview of the audit process. Audrey
Donovan with Eide Bailly LLP provided a PowerPoint presentation regarding Orange
County Sanitation District's Risk Assessment and Audit Plan. The presentation
included the risk assessment approach, ranking, an overview of the heat map,
identified audits, and the 5-year internal audit plan.
Page 1 of 2
AUDIT AD HOC COMMITTEE Minutes June 7, 2023
ITEM RECEIVED AS AN:
Information Item.
2. OC SAN OPERATIONS & MAINTENANCE OVERTIME INTERNAL
AUDIT REPORT
2023-3007
Originator: Wally Ritchie
Ms. Donovan continued with the PowerPoint presentation which included an overview
of Orange County Sanitation District's operations and maintenance overtime expense
management internal audit; and discussed audit findings and recommendations. Ms.
Donovan then provided information on the next audit topics to be considered by the
Committee. Mr. Tyner requested the next internal audit to be the Capital Facilities
Capacity Charge Program as it had been put on a three year pandemic hold. It was the
consensus of the Committee to proceed with the Capital Facilities Capacity Charges
program as the next topic to be audited.
ITEM RECEIVED AS AN:
Information Item.
OTHER BUSINESS AND COMMUNICATIONS OR SUPPLEMENTAL AGENDA ITEMS, IF
ANY:
Clerk of the Board Kelly Lore, noted for the record that all Committee members were in
attendance.
ADJOURNMENT:
Committee Chair Goodman declared the meeting adjourned at 4:31 p.m.
Submitted by:
__________________
Kelly A. Lore, MMC
Clerk of the Board
Page 2 of 2