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 


Final Follow-Up on Justice Court Management Audit 8-18-14

In December 2010 the Auditor's Office issued its Management Audit of the Justice Court.  The auditor made 22 recommendations for action.  In December 2011 we initiated a follow-up review and found that the County Administrator and the Court had fully implemented six recommendations and partially implemented two others.  Thirteen recommendations were in process.  One recommendation would not be implemented.  In January 2013 we initiated a second follow-up and found that four additional recommendations had been fully implemented and nine were still in process.

In May 2014 we initiated this, the third, follow-up.  We found that one of the remaining nine recommendation had been fully implemented, seven had been partially implemented, and one was not implemented.  This is our final follow-up report on the management Audit of the Justice Court.  In summary, 11 of the auditor's 22 recommendations were fully implemented, nine were partially implemented and two were not implemented.

 

Follow-Up on Audit of Executive Expenses 8-12-14


On February 24, 2014 the Auditor's Office issued its Audit of Executive Expenses.  We found that County processes for managing travel and business expenses included proper segregation of duties and adequate monitoring controls.  However, those controls did not always ensure compliance with County policies.  We made seven recommendations to improve documentation, increase accountability, and enhance expense transparency.

This is the Auditor's first follow-up report on implementation of those recommendations.  We found that the County had fully implemented three recommendations and partially implemented one.  One recommendation will not be implemented.  Two recommendations remain open.  We will conduct additional follow-up on those two in six to twelve months to determine whether corrective actions have been effective in promoting executive compliance.

 

Final Follow-Up on Review of Sustainability Practices and Initiatives 7-22-14


In 2010 the County Auditor, in his Review of Sustainability Practices and Initiatives, made ten recommendations to improve the County's sustainability program.  In October 2011 and December 2012 we reported to the Board on County Administration's progress in implementing those recommendations.

This is the third and final follow-up review on the Auditor’s recommendations. In summary, the County Administrator has fully implemented seven of the auditor’s ten recommendations, and partially implemented two recommendations. One recommendation was not implemented. 


Final Follow-Up of Urban Road Maintenance District (URMD) Evaluation 6-2-14


In March 2009 the County Auditor recommended twelve steps to improve the functioning of the Urban Road Maintenance District.  We reported on implementation of those recommendations in August 2011 and November 2012.  This is our final follow-up report on the recommendations from the original report.  Of the twelve recommendations, nine were fully implemented, two were partially implemented, and one was not implemented.

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.


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. 

 

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 our first follow-up report, we found that the County had partially implemented one recommendation.  Three recommendations were in process and one would not be implemented.  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.  


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.  

 

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.  

 

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. 

 

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. 

 

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.  

 

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. 

 

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.