TO: Board of Supervisors
FROM: Tracy Schultze, Auditor-Controller
REPORT BY: Susan MacDonald, Internal Audit
SUBJECT: Internal Audit Plan for Fiscal Year 2024-25
RECOMMENDATION
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Approve and instruct the Clerk of the Board to file the Internal Audit Plan for Fiscal Year 2024-25 and accept the results of Fiscal Year 2023-24 Audit Plan. (No Fiscal Impact)
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BACKGROUND
Under the International Professional Practices Framework for Internal Auditing, the Chief Audit Executive is required to provide and request approval of the Annual Audit Plan from the Board of Supervisors (Board) for the coming fiscal year, and also provide the results of the prior year audit plan.
Attachment A reflects the Audit Plan developed for Fiscal Year 2024-25 after requesting input from the Board and Department Heads, along with State and County mandated audits, and engagements contracted with special districts.
Attachment B provides the results of the Audit Plan approved by the Board for Fiscal Year 2023-24. Of the 36 engagements scheduled, 26 were completed prior to June 30, 2024, five (5) are currently in process for quarter-ended June 30, 2024, and five (5) are being carried forward to Fiscal Year 2024-25 pending recruitment for two vacant positions.
Action requested: Approve and instruct the Clerk of the Board to file the Internal Audit Plan for Fiscal Year 2024-25 and accept the results of Fiscal Year 2023-24 Audit Plan. (No Fiscal Impact, Discretionary)
FISCAL & STRATEGIC PLAN IMPACT
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Is there a Fiscal Impact? |
No |
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Is it Mandatory or Discretionary? |
Discretionary |
ENVIRONMENTAL IMPACT
ENVIRONMENTAL DETERMINATION: The proposed action is not a project as defined by 14 California
Code of Regulations 15378 (State CEQA Guidelines) and therefore CEQA is not applicable.