HomeMy WebLinkAbout2024-04-03 Audit Ad Hoc Committee MinutesOrange County Sanitation District
Minutes for the
AUDIT AD HOC COMMITTEE
Wednesday, April 3, 2024
3:30 PM
Conference Room A
Administration Building
10844 Ellis Avenue
Fountain Valley, CA 92708
(714) 593-7433
CALL TO ORDER:
A regular meeting of the Audit Ad Hoc Committee of the Orange County Sanitation District
was called to order on Wednesday, April 3, 2024 at 3:30 p.m. in the Administration Building of
the Orange County Sanitation District.
ROLL CALL:
A quorum was present as follows:
PRESENT:Jon Dumitru, Robert Ooten and Bruce Whitaker
ABSENT:Phil Hawkins
STAFF PRESENT: Rob Thompson, General Manager; Lorenzo Tyner, Assistant General
Manager; Mike 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; Jackie Castro, Assistant Clerk of
the Board; Mo Abiodun; Jennifer Cabral; Brian Engeln; Kelly Lore; and Ruth Zintzun were
present in Conference Room A.
OTHERS PRESENT: Roger Alfaro, Eide Bailly LLP, was present in Conference Room A.
Audrey Donovan, Eide Bailly LLP, was present telephonically.
PUBLIC COMMENTS:
None.
INFORMATION ITEMS:
1.INTERNAL AUDIT UPDATE 2024-3525
Originator: Lorenzo Tyner
Assistant General Manager Lorenzo Tyner introduced the item and introduced Audrey
Donovan and Roger Alfaro with Eide Bailly LLP. Roger Alfaro provided a brief recap of
the last audit completed regarding procedures related to Capital Facility Capacity
Charges (CFCCs). Finance and Procurement Manager Ruth Zintzun provided
additional information regarding the CFCCs audit. Mrs. Zintzun also provided a brief
PowerPoint presentation which included a list of internal audit plans that have been
completed along with a list of prospective audit plans to be considered for the next
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AUDIT AD HOC COMMITTEE Minutes April 3, 2024
internal audit. She requested the Committees guidance on the selection of the next
audit plans to focus on. The Committee selected construction change orders and
accounts payable vendor review.
ITEM RECEIVED AS AN:
Information Item.
OTHER BUSINESS AND COMMUNICATIONS OR SUPPLEMENTAL AGENDA ITEMS, IF
ANY:
None.
ADJOURNMENT:
The meeting adjourned at 3:56 p.m.
Submitted by:
_____________________
Jackie Castro, CMC
Assistant Clerk of the Board
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