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County Auditor's Annual Report 2007 We provide the BOCC, through oversight and review of County programs and performance, assurance that county services are provided the most cost effective and efficient way, and that government is accountable in its stewardship of the public trust. We seek to accomplish our mission by evaluating department and program performance and identifying recommendations to assist the activities of the County to be more efficient and effective. |
Library Special Use Fund Management and Financial Review The audit concluded the Special Use Fund could be discontinued as a separate fund. As an alternative, the Library needed to establish appropriate policies for identifying specific expenditures that would be allowable from the fund. Also, improvements in quality control to ensure compliance with existing purchasing policies and procedures were needed. |
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Management of Incident Reporting
Systems - The departments implemented incident reporting systems, trained staff to report incidents, and staff generally complied with departmental procedures. The audit recommended management use trend analysis techniques to enhance their quality control. Such analysis would allow managers to identify broader issues such as problems with staff, consumers, programs or providers. |
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Public Works Fund Audit This report shows that Public Works procedures for management of inventory and expenditures complied with County policies and procedures. Some suggestions for improved monitoring of petty cash funds is recommended. The report also suggests some improvement for County-wide management of donations to outside entities. |
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Self-Insured Health Care Plan Review This report concludes that the fund balance in the Health Care Fund exceeds the amounts necessary to meet policy guidelines and should be reduced. This will result in lower health care costs for employees and Johnson County taxpayers. The audit also suggests improvements in the review and payment of the invoices from the County's plan administrator and improvements in the methodology used to monitor the performance of the County's plan administrator.
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Review of Take Home Vehicles This report recommends improvements to County policy for the management of take home vehicles.
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Department of Corrections Audit This report concluded the Department of Corrections was not managed uniformly between divisions and lacked sufficient internal controls. This created vulnerabilities and risks in the areas of medication controls, keys controls, collections and ethics. The report also recommended improvements to the accounts receivable system including the creation of standard internal controls. |
