2008

Audits of Internal Control Reviews (ICR)
Section UL
 2724 Internal Control Review of Housing & Community Services Department – Housing Voucher Program Payments (962.1 KB)
 2725 Internal Control Review of Probation Department Bi-Weekly Payroll Process (375.2 KB)
 2727-B Final Close-Out First Follow-Up Audit: Internal Control Review of Social Services Revolving Funds Original Audit 2635 (260.4 KB)
 2720-1 Internal Control Review of Auditor-Controller Claims & Disbursing’s Educational and Professional Reimbursement Process (523.7 KB)
 2720-3 Auditor-Controller Claims & Disbursing Processes-Issues Concerning Employee Social Security Numbers (1.55 MB)
 2728-A Final Close-Out Second Follow-Up Audit: Internal Control Review of Probation Department Revolving Fund Original Audit 2598 (242.1 KB)
 2634 Internal Control Review of Treasurer Tax Collector’s Interest Apportionment Process (611.5 KB)
 2728-B Final Close-Out Second Follow-up Audit of Internal Control Review of Social Services Agency Accounts Receivable Collections Processes (261.4 KB)
 2766-1 Audit Highlight (56.6 KB)
 2766-1 Audit of Sheriff-Coroner Expenditures: Sheriff Administration Revolving Fund Expenditures and Travel Expenditures Reimbursed through Payroll (473 KB)
 2727-C John Wayne Airport First Follow-Up Audit Internal Control Review of Cash Disbursements (Original Audit 2629) (255.2 KB)
 2728-D County Executive Office/Purchasing Division Follow Up Audit of Administration of Cal Card Program (262.1 KB)
 2720-4 Audit Hightlight (56.3 KB)
 2720-4 Auditor-Controller Internal Control Review of Claims & Disbursing’s Vendor Payment Process (427.9 KB)
 2765 Audit highlight (56.6 KB)
 2765 Audit of the Source of Funding for the 2004 OCEA Pension Enhancements (375.9 KB)
 2727-F Auditor-Controller Internal Control Review of Central Payroll Processes (Original Audit 2631-1) (253.1 KB)
 2727-G Auditor-Controller – First Follow Up Audit of Special Report on Virtual Timesheet Interface (VTI): Access to Employee Social Security Numbers (Original Audit 2763) (253.4 KB)
 2727-A Resources & Development Management Department/Facility Operations Contract Administration and Cash Disbursements (Original Audit 2632) (254.1 KB)
 2766-2 Audit Hightlight (55.8 KB)
 2766-2 Audit of Sheriff-Coroner Expenditures: Sheriff Administration Purchasing Card (Cal Card) Expenditures (505.2 KB)
 2766-4 Audit Highlight (57.9 KB)
 2766-4 Audit of Sheriff-Coroner Administration Sole –Source Procurements and Related Contract Payments (337.6 KB)
 2727-D Health Care Agency First Follow-Up Audit of Internal Control Review of Payroll Process (Original Audit 2629) (252.4 KB)
 2727-E Sheriff Coroner Administration First Follow Up Audit of Contract Administration and Cash Disbursements (Original Audit 2664) (257.7 KB)
 2766-5 Audit Alert for County Procurement Policy on Sole Source Contracts (447.7 KB)
 2722 Audit Hightlight (56.5 KB)
 2722 Internal Control Review of County Executive Office/Public Finance Accounting – Cash Receipts, Cash Disbursements Selected Department/Trust Funds (847.8 KB)
 2768 Audit Highlight (55.3 KB)
 2768 Audit of Sheriff-Coroner DMJM H&N Contracts and A-E Contract Management Process (951.3 KB)
 2723 CR Audit Hightlight (56.7 KB)
 2723 Internal Control Review of Clerk-Recorder South County Branch Office – Cash Receipts Process (527.7 KB)
 2829-B Final Close-Out First Follow-Up Audit of the Internal Control Review of Probation Department Bi-Weekly Payroll Process (2.13 MB)
 2829-C Final Close-Out First Follow-Up Audit of the Auditor-Controller Claims & Disbursing’s Educational and Professional Reimbursement Process (Original Audit 2720-1) (2.27 MB)
 2829-A Final Close-Out First Follow-Up Audit Internal Control Review of OC Community Resources Housing Choice Voucher Program Payments (Original Audit No. 2724) (262.9 KB)
 2829-E First Follow-Up Audit Internal Control Review of Treasurer-Tax Collector’s Interest Apportionment Process (Original Audit No. 2634) (261.1 KB)
 2829-D Final Close-Out First Follow-Up Audit Internal Control Review of Auditor-Controller Claims & Disbursing Processes Issues Concerning Employee Social Security Numbers (Original Audit No. 2720-3) (237.6 KB)
 2829-F First Follow-Up Audit of Sheriff Administration Revolving Fund Expenditures Travel Expenditures Reimbursed through Payroll (Original Audit No. 2766-1) (235.1 KB)
 2840-A Final Close-Out First Follow-Up Audit Review of Lease Revenue Creative Croissants (Original Audit No. 2735) (212.7 KB)
Compliance & Other Audits
Section UL
 2703 OC Fraud Hotline Activity (258.6 KB)
 2807-3 Analysis of the Savings from the Health Insurance Change as Part of the New Retirement Cost Offset (2.31 MB)
 2807-4 Industry Standards/Best Practice Research: Internal Audit Reporting Models for Large U.S. Counties and Cities by Population – Update #1 (2.92 MB)
Control Self Assessment (CSA)
Section UL
 2700-43 California Counties Audit Chief’s Committee Southern California Training on Control Self-Assessment (215.8 KB)
Financial Audits and Mandates (FAM)
Section UL
 2719-A First Follow Up Audit of Tax Redemption Officer Records and Accounts (352.7 KB)
 2810 District Attorney’s Office Audit of Disability and Healthcare Insurance Fraud Program (304.8 KB)
 2809 District Attorney’s Office Audit of Automobile Insurance Fraud Program (321.7 KB)
 2809 District Attorney’s Office Audit of Workers Compensation Insurance Fraud Program (313.8 KB)
 B2809 DA WCI Audit Highlight (52.3 KB)
 C2809 Al Audit Highlight (52.2 KB)
 2808 Audit Highlight (52.2 KB)
 2808 District Attorney's Office Audit of Spousal Abuser Prosecution Program (332 KB)
Information Technology Reviews (IT)
Section UL
 2713-G CAAT January 2008 (272 KB)
 2713H CAAT (300.4 KB)
 2713-I Audit Hightlight (55.7 KB)
 2713-I CAAT March 2008 (272.6 KB)
 2713-J Audit Hightlight (52.4 KB)
 2713-J CAAT April 2008 (287.3 KB)
 2764-A CAPS+ Audit Alert No. 2 – IV & V Contract (387.7 KB)
 2764-B CAPS+ Audit Alert No. 1 – Completeness of Internal Control Document (2.23 MB)
 2713-K Audit Highlight (129.3 KB)
 2713-K CAAT May 2008 (2.38 MB)
 2769-A PTMS Audit Alert No. 2 – IV & V Contract (377.2 KB)
 2713-L CAAT (288.6 KB)
 2713-L CAAT June 2008 (52.4 KB)
 2764-C CAPS+ Steering Committee, Training – Recap of New Risk Assessment Standards and Internal Controls 101 (2.18 MB)
 2844-A Audit Hightlight (129.3 KB)
 2844-A CAAT July 2008 (2.39 MB)
 2624 First Follow-Up Audit of Integrated Internal Control Review of the Auditor-Controller Accounts Receivable Collection Processes-IT Results (453.5 KB)
 2844-B Audit Hightlight (48.5 KB)
 2844-B CAAT August 2008 (2.38 MB)
 2844-C Audit Hightlight (52.6 KB)
 2844-C CAAT September 2008 (288 KB)
 2844-D Audit Hightlight (52.7 KB)
 2844-D CAAT October 2008 (259.4 KB)
 2844-E Audit Hightlight (127.6 KB)
 2844-E CAAT November 2008 (1.88 MB)
 2844-F Audit Hightlight (48.9 KB)
 2844-F CAAT December 2008 (250.3 KB)
Performance Measure Validations (PMV)
Section UL
 2753 Performance Measure Validation Audit of Human Resources 2005-2006 Performance Indicators (361.7 KB)
 2760-B Housing & Community Services Department Follow-Up Audit of Performance Measure Validation of 2005 Performance Indicators (Original Audit 2661) (254 KB)
 2760-C Performance Measure Validation Limited Audit of Health Care Agency 2005 Performance Indicators (Original Audit 2658) (258.5 KB)
 2754 Integrated Waste Management Performance Measure Validation of 2005-06 Performance Indicators (371.1 KB)
 2750 Performance Measure Validation of County Executive Office (288.9 KB)
 2760-D Final Close-Out Audit of Initial Follow-Up Audit of Performance Measure Validation of Clerk of the Board of Supervisors (Original Audit 2747) (259.9 KB)
 2760-A Final Close-Out Audit of Initial Follow-Up Audit of Performance Measure Validation of Human Resources (Original Audit 25101) (2.77 MB)
 2760-E Final Close-Out Audit of First Follow-Up Audit of Performance Measure Validation of Internal Audit Department (Original Audit 2762) (228.2 KB)
Revenue Generating Lease (RGL) Audits
Section UL
 2651 OCPW 1st F-Up PCI 072408.pdf (3.9 MB)
 2733 AuditHightlight JWAthrifty 062508.pdf (48.9 KB)
 2733 JWAthrift 062508.pdf (275.1 KB)
 2734 Audit Highlight JWA GAT 072408.pdf (127.1 KB)
 2734 JWA-GAT 072408.pdf (2.52 MB)
 2735 Audit Highlight JWA Creative Croissants.pdf (54.6 KB)
 2735 JWA Creative Croissants 062408.pdf (361.9 KB)
 2736 AuditHighlight.pdf (53.1 KB)
 2736 OC Public Works RiverviewGolf 052308.pdf (801.4 KB)
 2737 Auditc Hightlight.pdf (54.4 KB)
 2737 OCPW LakeForestGolf 100708.pdf (629.5 KB)
 2738 AuditHighlight.pdf (54.4 KB)
 2738 OC Public Works 052008.pdf (2.99 MB)
 2740 Audit Hightlight 081408.pdf (128.3 KB)
 2740 OCCR Sunset Harbour 081408.pdf (3.32 MB)
 2741-A JWA Hertz Corp 061608.pdf (254.2 KB)
 2741-C JWA NBgolf 061608.pdf (239.7 KB)
 2742-B OC DPH 032808.pdf (249.4 KB)
Audits of Internal Control Reviews (ICR)
Section UL
 2724 Internal Control Review of Housing & Community Services Department – Housing Voucher Program Payments (962.1 KB)
 2725 Internal Control Review of Probation Department Bi-Weekly Payroll Process (375.2 KB)
 2727-B Final Close-Out First Follow-Up Audit: Internal Control Review of Social Services Revolving Funds Original Audit 2635 (260.4 KB)
 2720-1 Internal Control Review of Auditor-Controller Claims & Disbursing’s Educational and Professional Reimbursement Process (523.7 KB)
 2720-3 Auditor-Controller Claims & Disbursing Processes-Issues Concerning Employee Social Security Numbers (1.55 MB)
 2728-A Final Close-Out Second Follow-Up Audit: Internal Control Review of Probation Department Revolving Fund Original Audit 2598 (242.1 KB)
 2634 Internal Control Review of Treasurer Tax Collector’s Interest Apportionment Process (611.5 KB)
 2728-B Final Close-Out Second Follow-up Audit of Internal Control Review of Social Services Agency Accounts Receivable Collections Processes (261.4 KB)
 2766-1 Audit Highlight (56.6 KB)
 2766-1 Audit of Sheriff-Coroner Expenditures: Sheriff Administration Revolving Fund Expenditures and Travel Expenditures Reimbursed through Payroll (473 KB)
 2727-C John Wayne Airport First Follow-Up Audit Internal Control Review of Cash Disbursements (Original Audit 2629) (255.2 KB)
 2728-D County Executive Office/Purchasing Division Follow Up Audit of Administration of Cal Card Program (262.1 KB)
 2720-4 Audit Hightlight (56.3 KB)
 2720-4 Auditor-Controller Internal Control Review of Claims & Disbursing’s Vendor Payment Process (427.9 KB)
 2765 Audit highlight (56.6 KB)
 2765 Audit of the Source of Funding for the 2004 OCEA Pension Enhancements (375.9 KB)
 2727-F Auditor-Controller Internal Control Review of Central Payroll Processes (Original Audit 2631-1) (253.1 KB)
 2727-G Auditor-Controller – First Follow Up Audit of Special Report on Virtual Timesheet Interface (VTI): Access to Employee Social Security Numbers (Original Audit 2763) (253.4 KB)
 2727-A Resources & Development Management Department/Facility Operations Contract Administration and Cash Disbursements (Original Audit 2632) (254.1 KB)
 2766-2 Audit Hightlight (55.8 KB)
 2766-2 Audit of Sheriff-Coroner Expenditures: Sheriff Administration Purchasing Card (Cal Card) Expenditures (505.2 KB)
 2766-4 Audit Highlight (57.9 KB)
 2766-4 Audit of Sheriff-Coroner Administration Sole –Source Procurements and Related Contract Payments (337.6 KB)
 2727-D Health Care Agency First Follow-Up Audit of Internal Control Review of Payroll Process (Original Audit 2629) (252.4 KB)
 2727-E Sheriff Coroner Administration First Follow Up Audit of Contract Administration and Cash Disbursements (Original Audit 2664) (257.7 KB)
 2766-5 Audit Alert for County Procurement Policy on Sole Source Contracts (447.7 KB)
 2722 Audit Hightlight (56.5 KB)
 2722 Internal Control Review of County Executive Office/Public Finance Accounting – Cash Receipts, Cash Disbursements Selected Department/Trust Funds (847.8 KB)
 2768 Audit Highlight (55.3 KB)
 2768 Audit of Sheriff-Coroner DMJM H&N Contracts and A-E Contract Management Process (951.3 KB)
 2723 CR Audit Hightlight (56.7 KB)
 2723 Internal Control Review of Clerk-Recorder South County Branch Office – Cash Receipts Process (527.7 KB)
 2829-B Final Close-Out First Follow-Up Audit of the Internal Control Review of Probation Department Bi-Weekly Payroll Process (2.13 MB)
 2829-C Final Close-Out First Follow-Up Audit of the Auditor-Controller Claims & Disbursing’s Educational and Professional Reimbursement Process (Original Audit 2720-1) (2.27 MB)
 2829-A Final Close-Out First Follow-Up Audit Internal Control Review of OC Community Resources Housing Choice Voucher Program Payments (Original Audit No. 2724) (262.9 KB)
 2829-E First Follow-Up Audit Internal Control Review of Treasurer-Tax Collector’s Interest Apportionment Process (Original Audit No. 2634) (261.1 KB)
 2829-D Final Close-Out First Follow-Up Audit Internal Control Review of Auditor-Controller Claims & Disbursing Processes Issues Concerning Employee Social Security Numbers (Original Audit No. 2720-3) (237.6 KB)
 2829-F First Follow-Up Audit of Sheriff Administration Revolving Fund Expenditures Travel Expenditures Reimbursed through Payroll (Original Audit No. 2766-1) (235.1 KB)
 2840-A Final Close-Out First Follow-Up Audit Review of Lease Revenue Creative Croissants (Original Audit No. 2735) (212.7 KB)
Compliance & Other Audits
Section UL
 2703 OC Fraud Hotline Activity (258.6 KB)
 2807-3 Analysis of the Savings from the Health Insurance Change as Part of the New Retirement Cost Offset (2.31 MB)
 2807-4 Industry Standards/Best Practice Research: Internal Audit Reporting Models for Large U.S. Counties and Cities by Population – Update #1 (2.92 MB)
Control Self Assessment (CSA)
Section UL
 2700-43 California Counties Audit Chief’s Committee Southern California Training on Control Self-Assessment (215.8 KB)
Financial Audits and Mandates (FAM)
Section UL
 2719-A First Follow Up Audit of Tax Redemption Officer Records and Accounts (352.7 KB)
 2810 District Attorney’s Office Audit of Disability and Healthcare Insurance Fraud Program (304.8 KB)
 2809 District Attorney’s Office Audit of Automobile Insurance Fraud Program (321.7 KB)
 2809 District Attorney’s Office Audit of Workers Compensation Insurance Fraud Program (313.8 KB)
 B2809 DA WCI Audit Highlight (52.3 KB)
 C2809 Al Audit Highlight (52.2 KB)
 2808 Audit Highlight (52.2 KB)
 2808 District Attorney's Office Audit of Spousal Abuser Prosecution Program (332 KB)
Information Technology Reviews (IT)
Section UL
 2713-G CAAT January 2008 (272 KB)
 2713H CAAT (300.4 KB)
 2713-I Audit Hightlight (55.7 KB)
 2713-I CAAT March 2008 (272.6 KB)
 2713-J Audit Hightlight (52.4 KB)
 2713-J CAAT April 2008 (287.3 KB)
 2764-A CAPS+ Audit Alert No. 2 – IV & V Contract (387.7 KB)
 2764-B CAPS+ Audit Alert No. 1 – Completeness of Internal Control Document (2.23 MB)
 2713-K Audit Highlight (129.3 KB)
 2713-K CAAT May 2008 (2.38 MB)
 2769-A PTMS Audit Alert No. 2 – IV & V Contract (377.2 KB)
 2713-L CAAT (288.6 KB)
 2713-L CAAT June 2008 (52.4 KB)
 2764-C CAPS+ Steering Committee, Training – Recap of New Risk Assessment Standards and Internal Controls 101 (2.18 MB)
 2844-A Audit Hightlight (129.3 KB)
 2844-A CAAT July 2008 (2.39 MB)
 2624 First Follow-Up Audit of Integrated Internal Control Review of the Auditor-Controller Accounts Receivable Collection Processes-IT Results (453.5 KB)
 2844-B Audit Hightlight (48.5 KB)
 2844-B CAAT August 2008 (2.38 MB)
 2844-C Audit Hightlight (52.6 KB)
 2844-C CAAT September 2008 (288 KB)
 2844-D Audit Hightlight (52.7 KB)
 2844-D CAAT October 2008 (259.4 KB)
 2844-E Audit Hightlight (127.6 KB)
 2844-E CAAT November 2008 (1.88 MB)
 2844-F Audit Hightlight (48.9 KB)
 2844-F CAAT December 2008 (250.3 KB)
Performance Measure Validations (PMV)
Section UL
 2753 Performance Measure Validation Audit of Human Resources 2005-2006 Performance Indicators (361.7 KB)
 2760-B Housing & Community Services Department Follow-Up Audit of Performance Measure Validation of 2005 Performance Indicators (Original Audit 2661) (254 KB)
 2760-C Performance Measure Validation Limited Audit of Health Care Agency 2005 Performance Indicators (Original Audit 2658) (258.5 KB)
 2754 Integrated Waste Management Performance Measure Validation of 2005-06 Performance Indicators (371.1 KB)
 2750 Performance Measure Validation of County Executive Office (288.9 KB)
 2760-D Final Close-Out Audit of Initial Follow-Up Audit of Performance Measure Validation of Clerk of the Board of Supervisors (Original Audit 2747) (259.9 KB)
 2760-A Final Close-Out Audit of Initial Follow-Up Audit of Performance Measure Validation of Human Resources (Original Audit 25101) (2.77 MB)
 2760-E Final Close-Out Audit of First Follow-Up Audit of Performance Measure Validation of Internal Audit Department (Original Audit 2762) (228.2 KB)
Revenue Generating Lease (RGL) Audits
Section UL
 2651 OCPW 1st F-Up PCI 072408.pdf (3.9 MB)
 2733 AuditHightlight JWAthrifty 062508.pdf (48.9 KB)
 2733 JWAthrift 062508.pdf (275.1 KB)
 2734 Audit Highlight JWA GAT 072408.pdf (127.1 KB)
 2734 JWA-GAT 072408.pdf (2.52 MB)
 2735 Audit Highlight JWA Creative Croissants.pdf (54.6 KB)
 2735 JWA Creative Croissants 062408.pdf (361.9 KB)
 2736 AuditHighlight.pdf (53.1 KB)
 2736 OC Public Works RiverviewGolf 052308.pdf (801.4 KB)
 2737 Auditc Hightlight.pdf (54.4 KB)
 2737 OCPW LakeForestGolf 100708.pdf (629.5 KB)
 2738 AuditHighlight.pdf (54.4 KB)
 2738 OC Public Works 052008.pdf (2.99 MB)
 2740 Audit Hightlight 081408.pdf (128.3 KB)
 2740 OCCR Sunset Harbour 081408.pdf (3.32 MB)
 2741-A JWA Hertz Corp 061608.pdf (254.2 KB)
 2741-C JWA NBgolf 061608.pdf (239.7 KB)
 2742-B OC DPH 032808.pdf (249.4 KB)