Audit Reports

This page contains audit reports completed since January 2011. For reports completed prior to this date, consult the report archives page.

Audit of Jail Health Services


 Coming Soon 

Audit of Executive Expenses 2-24-14


We undertook this audit at the request of a Commissioner who wanted to reassure the public that Board expenses are reasonable, appropriate, consistent with County policy, and subject to independent review. We found County processes for managing travel and business expenses include proper segregation of duties and adequate monitoring controls, such as detailed review of expense reimbursement claims prior to payment and random audits of County P-card charges. However those controls did not always ensure compliance with County policy. Some executive transactions lacked proper authorization.  Others lacked adequate supporting documentation. Several appeared inappropriate or questionable under County policy. We made recommendations to improve the County's travel and executive reimbursement processes, and the County Administrator responded with plans to address each of our audit recommendations.

This report has been removed from the website.  It will be reposted shortly.

Final Follow-Up on Review of County Annexation Processes - 11-1-13


In January 2010 the County Auditor reported his "Evaluation of Washington County's Annexation Process". The Auditor made ten recommendations to improve distribution of boundary change notices and information, to strengthen processes for transferring tax lots and roads to cities as a result of annexation activity, and to ensure the County identifies properties that should be annexed to special service districts as development occurs. In our first follow-up we found that the County had fully implemented eight of the ten recommendations and another had been resolved without action.  In this, our second follow-up, we found that the last recommendation had been partially implemented.  Since no further implementation is planned this is our final follow-up on this report. The original report can be found here.

 

Second Follow-Up on Management Audit of the Justice Court - 5-16-13


In December 2010 the Washington County Auditor released the report titled “Management Audit of the Justice Court,” together with the joint response of the County Administrator and the Justice of the Peace. The Auditor made twenty-two recommendations for action. In our first follow-up, we found that the County Administrator and the Court had fully implemented six of the recommendations and partially implemented two others. Thirteen recommendations were still in process with full implementation projected by June 2012. The County Administrator and the Court did not plan to implement the remaining recommendation. In this second follow-up, we found that four additional recommendations had been fully implemented, and nine recommendations were still in process. We will continue to follow up on those nine. The original report can be found here.

 

Final Follow-Up on Fleet Replacement Fund Review - 4-11-13


In December 2010 the Washington County Auditor released the report titled “Fleet Replacement Fund Financial Review,” together with the response of the County Administrator. The Auditor made five recommendations for action.  In this, our second follow-up, we found that County Administration had fully implemented one recommendation, partially implemented three recommendations, and would not be implementing one recommendation. Since the CAO has not further plans for implementation, this is our final follow-up on this review.  The original report can be found here.


Second Follow-Up on Review of Sustainability Practices and Initiatives - 12-17-12


In 2010 the County Auditor reported on the County's sustainability efforts and made 10 recommendations to the County Administrator.  In our second follow-up report to the Board we report that, as of December 2012, the County Administrator has fully implemented five of the auditor's recommendations and partially implemented one recommendation.  Four recommendations are in process.  The original 2010 report can be found here.

 

Second Follow-Up on Urban Road Maintenance District Evaluation - 11-16-12


In March 2009, the County Auditor recommended twelve steps to improve the functioning of the Urban Road Maintenance District.  In September 2011 we reported that the eight recommendations had been fully implemented and three more were to be implemented by the end of 2011. The County Administrator indicated that he did not plan to implement the remaining recommendation.  In this second follow-up on the three recommendations scheduled for implementation by the end of 2011, we found that the Board had fully implemented one, and the County Administrator had partially implemented one.  Implementation of the last recommendation was still in process.  The original report can be found here.

 

Follow-Up on Fleet Replacement Fund Review - 5-16-12 


In December 2010 the Washington County Auditor released the report titled “Fleet Replacement Fund Financial Review,” together with the response of the County Administrator. The Auditor made five recommendations for action.  The County Administrator agreed with the Auditor’s recommendations and planned to implement them over the next year.  We found that as of December 31, 2011 the County Administrator had partially implemented one of the recommendations and had not implemented one recommendation.  The other three recommendations were still in the process of being implemented.  The original report can be found here.

 

Follow-Up on Management Audit of the Justice Court - 5-16-12 


In December 2010 the Washington County Auditor released the report titled “Management Audit of the Justice Court,” together with the joint response of the County Administrator and the Justice of the Peace. The Auditor made twenty-two recommendations for action.  We found that, as of December 31, 2011, the County Administrator and the Court had fully implemented six of the recommendations and partially implemented two others. Thirteen recommendations were still in process with full implementation projected by June 2012. The County Administrator and the Court did not plan to implement the remaining recommendation. The original report can be found here.

 

ESPD Follow-Up on Performance Evaluation - 10/31/11


On January 28, 2010 the County Auditor transmitted to the Board of County Commissioners his "Performance Evaluation of the Enhanced Sheriff's Patrol District (ESPD). His report included several recommendations for action by the Sheriff's Office, one recommendation to the County Administrator, and another recommendation for action by the Board of County Commissioners. This follow-up review determined whether the Auditor's recommendations had been implemented. The original report can be found here.

 

Follow-Up on Review of County Annexation Processes - 10/24/11


On January 8, 2010 the County Auditor transmitted to the Board of County Commissioners his "Evaluation of Washington County's Annexation Process". The Auditor made ten recommendations to improve distribution of boundary change notices and information, to strengthen processes for transferring tax lots and roads to cities as a result of annexation activity, and to ensure the County identifies properties that should be annexed to special service districts as development occurs. This follow-up review determined whether the Auditor's recommendations had been implemented.  The original report can be found here.

 

Follow-Up on Review of Sustainability Practices and Initiatives - 10/17/11


On July 13, 2010 the Washington County Auditor delivered his final report titled "Review of Sustainability Practices and Initiatives" to the County Administrator. The Auditor made ten recommendations designed to ensure that the County's sustainability plan addressed the broader community-focused objectives set forth in the adopted Resolution and Order and to improve program performance measurement and reporting. This follow-up review determined whether the Auditor's recommendations had been implemented. The original report can be found here.

 

Urban Road Maintenance Performance Follow-Up Evaluation - 9/15/11


 In March 2009, the County Auditor recommended twelve steps to improve
the functioning of the Urban Road Maintenance District. This follow-up audit determined whether the Auditor’s recommendations had been timely implemented.  The original report can be found here.