Loading...
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