TO: Board of Supervisors
FROM: Tracy Schulze, Auditor Controller
REPORT BY: Paul Phangureh, Audit Manager
SUBJECT: Internal audit report for the internal control review over Napa County Probation Department's Victim Restitution Program
RECOMMENDATION
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Auditor-Controller requests the Board to accept, and instruct the Clerk of the Board to file, the internal audit report for the internal control review over Napa County Probation Department's Victim Restitution Program for the fiscal year ended June 30, 2021.
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EXECUTIVE SUMMARY
The internal audit section of the Napa County Auditor-Controller's Office has completed an internal control review over Napa County Probation Department's Victim Restitution Program for the fiscal year ended June 30, 2021.
We conducted our review in conformance with the International Standards for the Professional Practice of Internal Auditing (Standards) established by the Institute of Internal Auditors. These Standards require that we identify, analyze, evaluate, and document sufficient information and evidence to achieve our objectives; and that the internal audit activity be independent, objective, and perform engagements with proficiency and due professional care.
The primary objective of this engagement was to determine whether adequate internal controls exist over the Victim Restitution Program. We reviewed a sample of probationer accounts and related documents to determine if adequate internal controls were in place and operating as designed.
Based on our review, we believe that administration of the Victim Restitution Program has adequate internal controls to collect, disburse, track, and account for victim restitution funds. However, we noted opportunities for Probation to improve the Victim Restitution Program. This report contains three observations, recommendations, and includes responses from Probation and the County Executive Office to strengthen internal controls over the Victim Restitution Program.
This repo...
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