10C Action 2007 0604 - Laserfiche WebLink

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EXHIBIT 4 ACFD Review ofInternal Control Procedures March 21, 2007 Page 3 of3 2003-04 and 2004-05 should be completed soon and the FY 2005-06 Audit will begin March 26, 2007. As a result of the recent change in Chief command, both an independent audit and Auditor-Controller review of the Departments financial activities and records will be conducted in an effort to highlight any potential issues and allowing the new Chief to begin tenure from a clean fmancial slate. The Auditor-Controller is charged with the internal review of staff work and with ensuring that Department financial transactions reconcile to the County's ledger records (bank reconciliations, petty cash audits, credit card usage, etc.). Internal audits are performed by the Auditor- Controller on a random basis, commonly and with only a couple of weeks notice for lead-time and Department staff preparation. Department Training The review of training looked at the approval processes for Department staff, compliance with existing policies and procedures, and what may be allowed in the employee agreements. In general and in accordance with County Policy, employees are paid for job related training and education. County management employees are given $800 for professional development of the employee's choosing. The Fire Fighter Memorandum of Understanding offers various monetary incentive awards to Department personnel for achieving certification or degrees in specific types of training (e.g. Fire Science/Fire Service Technology Certificate or an Associate of Arts Degree in Science/Fire). In a specific inquiry, the Department confirmed that no employee was attending college while on Duty. The Department also clarified that paid out-of-state travel requires Board of Supervisor approval. Investigations and Whistleblower Protection According to the Auditor-Controller's MAPP, it appears appropriate steps are in place for reporting potential fraud or embezzlement activity in confidence and allowing for an independent investigation to take place. If suspicion of fraud, embezzlement or an actual loss should occur, the Department personnel should immediately notify the department head who will report the circumstance to the District Attorney's Office (DA) with copies to Risk Management, the Sheriffs Office, and the Auditor- Controller's Office. The Department personnel may also provide this communication, in a confidential memo, to the DA (et al) directly. According to policy, the DA will conduct the initial investigation and determine what other law enforcement agencies should be notified. Following the investigation, the DA will provide the results to Risk Management, the Sheriff's Office and the Auditor-Controller's Office and will coordinate any necessary steps required as a result of the investigation. (See attached County-Auditor MAAP, Cash Section 8.4, Page 25).