Internal Audit Department
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- Dwight Kelley
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1 O C B o a r d o f S u p e r v i s o r s 1st District Janet Nguyen, Chair 2nd District John M.W. Moorlach 3rd District Bill Campbell, Vice Chair 4th District Shawn Nelson 5th District Patricia C. Bates 3333 Internal Audit Department O R A N G E C O U N T Y 5 t h L a r g e s t C o u n t y i n t h e U S A Revenue Generating Lease Audit: JWA/AIRPORT MANAGEMENT SERVICES, LLC, DBA HUDSON GROUP For the Period November 1, 2008 through October 31, 2009 $5.8M GROSS RECEIPTS ANNUALLY $1.1M RENT PAID TO THE COUNTY ANNUALLY Hudson Group operates news/gift shops and specialty retail stores at the terminal. Over the five (5) year terms, the two lease agreements are estimated to generate about $5.3 million in rent to the County. Rent is paid based on a percentage of gross receipts. We audit the underlying books and records to ensure gross receipts are complete and rent is properly paid as defined by the lease agreement. Gross receipts reported during the 12-month audit period for news and gift sales were about $4.6 million and rent paid to the County was about $900,000. Gross receipts reported during the 12-month audit period for specialty retail sales were about $1.2 million and rent paid to the County was about $175,000. The Internal Audit Department found that Hudson Group s records adequately supported gross receipts and rent owed was properly paid. AUDIT NO: 2932 REPORT DATE: JUNE 28, 2010 Director: Dr. Peter Hughes, CPA Deputy Director: Eli Littner, CPA, CIA Senior Audit Manager: Autumn McKinney, CPA, CIA Audit Manager: Lily Chin, CPA Senior Internal Auditor: Susan Nestor CPA, CIA RISK BASED AUDITING GAO & IIA Peer Review Compliant 2001, 2004, Association of Certified Fraud Examiners Hubbard Award to Dr. Peter Hughes For the Most Outstanding Article of the Year Professional 2008 Excellence, Association Quality, of Local Government and Outreach Auditors Bronze Website Award 2005 Institute of Internal Auditors Award for Recognition of Commitment to Professional Excellence, Quality, and Outreach
2 Independence Objectivity Integrity GAO & IIA Peer Review Compliant , 2004, 2007 Providing Facts and Perspectives Countywide RISK BASED AUDITING Dr. Peter Hughes Director Eli Littner Deputy Director Michael J. Goodwin Senior Audit Manager Alan Marcum Senior Audit Manager Autumn McKinney Senior Audit Manager Ph.D., MBA, CPA, CCEP, CITP, CIA, CFE Certified Compliance & Ethics Professional (CCEP) Certified Information Technology Professional (CITP) Certified Internal Auditor (CIA) Certified Fraud Examiner (CFE) peter.hughes@iad.ocgov.com CPA, CIA, CFE, CFS, CISA Certified Fraud Specialist (CFS) Certified Information Systems Auditor (CISA) CPA, CIA MBA, CPA, CIA, CFE CPA, CIA, CISA, CGFM Certified Government Financial Manager (CGFM) Hall of Finance & Records 12 Civic Center Plaza, Room 232 Santa Ana, CA Phone: (714) Fax: (714) To access and view audit reports or obtain additional information about the OC Internal Audit Department, visit our website: OC Fraud Hotline (714)
3 Letter from Dr. Peter Hughes, CPA Transmittal Letter Audit No June 28, 2010 TO: Alan L. Murphy, Director FROM: Dr. Peter Hughes, CPA, Director Internal Audit Department SUBJECT: Revenue Generating Lease Audit: /Airport Management Services, LLC, dba Hudson Group, PM , 3.1,3.2,3.3, PM ,102.1 We have completed our revenue generating lease audit of Airport Management Services, LLC, dba Hudson Group, for the period November 1, 2008 through October 31, We are pleased to report that we found American Management Services, LLC, dba Hudson Group s records adequately supported gross receipts reported to the County. The final OC Internal Auditor s Report is attached. Each month I submit an Audit Status Report to the BOS where I detail any material and significant audit findings released in reports during the prior month and the implementation status of audit recommendations as disclosed by our Follow-Up Audits. Accordingly, the results of this audit will be included in a future status report to the BOS. Additionally, we will request your department complete a Customer Survey of Audit Services. You will receive the survey shortly after the distribution of our final report. Attachments Other recipients of this report listed on the OC Internal Auditor s Report on page 2. i The Internal Audit Department is an independent audit function reporting directly to the Orange County Board of Supervisors.
4 Table of Contents Revenue Generating Lease Audit: Airport Management Services, LLC, dba Hudson Group Audit No For the Period November 1, 2008 through October 31, 2009 Transmittal Letter i OC Internal Auditor s Report 1 OBJECTIVE 1 BACKGROUND 1 SCOPE 2 RESULTS 2 ACKNOWLEDGMENT 2
5 OC Internal Auditor s Report Audit No June 28, 2010 TO: Alan L. Murphy, Director Audit Highlight Hudson Group operates and manages news/gift and specialty retail concessions at the JWA terminal. Over the five (5) year terms, the two lease agreements are estimated to generate about $5.3 million in rent to the County. Gross receipts generated during the 12-month audit period for news and gift sales were about $4.6 million and rent paid to the County was about $900,000. Gross receipts generated during the 12-month audit period from specialty retail sales were about $1.2 million and rent paid to the County was about $175,000. The Internal Audit Department found that Hudson Group s records adequately supported gross receipts and rent owed was properly paid. FROM: OBJECTIVE We have performed an audit of certain records and documents for the period from November 1, 2008 through October 31, 2009, pertinent to the two lease agreements (Agreements) between the County of Orange (County) and Airport Management Services, LLC, dba Hudson Group, dated March 8, 2006 (News/Gifts) and August 25, 2006 (Specialty Retail). The Agreements are for the operation of News/Gifts and Specialty Retail concessions at the terminal. Our audit objectives were: (1) The primary purpose of our audit is to determine whether Airport Management Services, LLC, dba Hudson Group s records adequately support their monthly gross receipts reported to the County and rent owed is properly paid. (2) The secondary purpose of our audit is to determine whether Airport Management Services, LLC, dba Hudson Group complies with certain other financial provisions of the Agreements, such as accounting methods, monthly gross receipts statement format, and annual financial statement requirements. In addition, while performing the audit we may identify internal control weaknesses for which we will identify suggestions for improvement. BACKGROUND Dr. Peter Hughes, CPA, Director Internal Audit Department SUBJECT: Revenue Generating Lease Audit: JWA/Airport Management Services, LLC, dba Hudson Group, PM , 3.1,3.2,3.3, PM ,102.1 The County entered into Agreements with Airport Management Services, LLC, dba Hudson Group, dated March 8, 2006 and August 25, 2006 for the operation of news/gifts and specialty retail concessions at the John Wayne Airport. During the 12-month audit period, Hudson Group reported approximately $5.8 million in gross receipts and paid the County approximately $1.1 million in rent. Over the five (5) year terms, the two lease agreements are estimated to generate approximately $5.3 million in rent to the County. Revenue Generating Lease Audit Airport Management Services, LLC, dba Hudson Group Page 1 Audit No. 2932
6 OC Internal Auditor s Report SCOPE Our audit was limited to certain records and documents that support Airport Management Services, LLC, dba Hudson Group s gross receipts reported to the County for the 12-month audit period of November 1, 2008 to October 31, Our audit included inquiry, auditor observation, and limited testing for assessing the adequacy of documentation and ensuring completeness of reported gross receipts. RESULTS Below are the results of our audit: Objective #1 Adequate Records: Determine whether Airport Management Services, LLC, dba Hudson Group s records adequately support monthly gross receipts reported to the County and rent owed is properly paid. Results: We found that Airport Management Services, LLC, dba Hudson Group s records adequately supported reported gross receipts and rent owed was properly paid. Objective #2 Compliance: Determine whether Airport Management Services, LLC, dba Hudson Group complies with certain other financial provisions of the agreement. Results: We found that Airport Management Services, LLC, dba Hudson Group complied overall with certain other financial provisions of the agreement such as accounting methods, monthly gross receipts statement format, and annual financial statements. ACKNOWLEDGMENT We appreciate the courtesy and cooperation extended to us by the personnel at Airport Management Services, LLC, dba Hudson Group and. If you have any questions regarding our revenue generating lease audit, please call me directly; or Eli Littner, Deputy Director at (714) , or Autumn McKinney, Senior Audit Manager at (714) Distribution Pursuant to Audit Oversight Committee Procedure No. 1: Members, Board of Supervisors Members, Audit Oversight Committee Thomas G. Mauk, County Executive Officer Loan Leblow, Assistant Airport Director Roy Freeman, Deputy Airport Director, JWA/Business Development David De Leon, Administrative Manager, JWA/Business Development/Asset Management Barbara Swift, Real Property Agent, JWA/Business Development Steve Siemion, Deputy Airport Director, JWA/Finance & Administration Lisa Kawashima, Accounting Manager, JWA/Accounting Scott Suzuki, Manager, JWA/Quality Assurance & Compliance Foreperson, Grand Jury Darlene J. Bloom, Clerk of the Board of Supervisors Revenue Generating Lease Audit Airport Management Services, LLC, dba Hudson Group Page 2 Audit No. 2932
Internal Audit Department
O C B o a r d o f S u p e r v i s o r s Internal Audit Department O R A N G E C O U N T Y REVIEW OF LEASE REVENUE DTG OPERATIONS, INC. (THRIFTY CAR RENTAL) Thrifty Car Rental operates an on-airport car
Internal Audit Department
FINAL CLOSE-OUT FIRST FOLLOW-UP AUDIT: O C B o a r d o f S u p e r v i s o r s Internal Audit Department X O R A N G E C O U N T Y REVIEW OF LICENSE REVENUE JOHN WAYNE AIRPORT/ GAT AIRLINE GROUND SUPPORT
Internal Audit Department
O C B o a r d o f S u p e r v i s o r s 1st District Janet Nguyen, Chair 2nd District John M.W. Moorlach 3rd District Bill Campbell, Vice Chair 4th District Shawn Nelson 5th District Patricia C. Bates
Internal Audit Department
O C B o a r d o f S u p e r v i s o r s 1st District - Janet Nguyen 2nd District - John M.W. Moorlach, Vice Chairman 3rd District - Bill Campbell, Chairman 4th District - Shawn Nelson 5th District - Patricia
Internal Audit Department
O C B o a r d o f S u p e r v i s o r s 1 st District Janet Nguyen, 2 nd District John M.W. Moorlach, Vice Chairman 3 rd District Bill Campbell, Chairman 4 th District Shawn Nelson 5 th District Patricia
Internal Audit Department
O C B o a r d o f S u p e r v i s o r s 1 st District Janet Nguyen 2 nd District John M.W. Moorlach, Chairman 3 rd District Bill Campbell 4 th District Shawn Nelson, Vice Chairman 5 th District Patricia
Internal Audit Department
O C B o a r d o f S u p e r v i s o r s Internal Audit Department O R A N G E C O U N T Y ORANGE COUNTY DISTRICT ATTORNEY S OFFICE AUDIT OF WORKERS COMPENSATION INSURANCE FRAUD PROGRAM FOR THE FISCAL YEAR
Internal Audit Department
O C B o a r d o f S u p e r v i s o r s 1 st District Vacant 2 nd District John M.W. Moorlach 3 rd District Todd Spitzer, Vice Chairman 4 th District Shawn Nelson, Chairman 5 th District Lisa Bartlett
Internal Audit Department
FINAL CLOSE-OUT FIRST FOLLOW-UP AUDIT: O C B o a r d o f S u p e r v i s o r s Internal Audit Department X O R A N G E C O U N T Y REVIEW OF LEASE REVENUE OC DANA POINT HARBOR/OCEAN INSTITUTE ORIGINAL
Internal Audit Department
Exhibit G, Page 1 of 8, Board Date: 7/28/09 FINAL CLOSE OUT FIRST FOLLOW-UP AUDIT: O C B o a r d o f S u p e r v i s o r s Internal Audit Department O R A N G E C O U N T Y INTERNAL CONTROL REVIEW OF CLERK-RECORDER
Internal Audit Department
DISTRICT ATTORNEY S OFFICE AUDIT OF SPOUSAL ABUSER O C B o a r d o f S u p e r v i s o r s Internal Audit Department O R A N G E C O U N T Y PROSECUTION PROGRAM For the Fiscal Year Ending June 30, 2008
Internal Audit Department
Attachment E, Board Date 8/25/15, Page 1 of 17 FINAL CLOSE-OUT O C B o a r d o f S u p e r v i s o r s 1 st District Andrew Do 2 nd District Michelle Steel 3 rd District Todd Spitzer, Chairman 4 th District
Internal Audit Department
REVENUE GENERATING LEASE AUDIT: OC COMMUNITY RESOURCES/OC PARKS RM FISHERIES, INC. O C B o a r d o f S u p e r v i s o r s Internal Audit Department O R A N G E C O U N T Y For the Period July 1, 2007
Internal Audit Department
O C B o a r d o f S u p e r v i s o r s 1 st District Janet Nguyen 2 nd District John M.W. Moorlach 3 rd District Todd Spitzer 4 th District Shawn Nelson, Chairman 5 th District Patricia C. Bates -Vice
Internal Audit Department
O C B o a r d o f S u p e r v i s o r s 1 st District Janet Nguyen 2 nd District John M.W. Moorlach 3 rd District Todd Spitzer 4 th District Shawn Nelson, Chairman 5 th District Patricia C. Bates, Vice
Internal Audit Department
O C B o a r d o f S u p e r v i s o r s 1 st District Janet Nguyen 2 nd District John M.W. Moorlach 3 rd District Todd Spitzer 4 th District Shawn Nelson, Chairman 5 th District Patricia C. Bates, Vice
Internal Audit Department
O C B o a r d o f S u p e r v i s o r s 1st District - Janet Nguyen 2nd District - John M.W. Moorlach 3rd District - Bill Campbell 4th District - Vacant 5th District - Patricia C. Bates Internal Audit
Internal Audit Department
O C B o a r d o f S u p e r v i s o r s 1 st District Janet Nguyen 2 nd District John M.W. Moorlach 3 rd District Todd Spitzer 4 th District Shawn Nelson, Chairman 5 th District Patricia C. Bates, Vice
Internal Audit Department
O C B o a r d o f S u p e r v i s o r s 1 st District Janet Nguyen 2 nd District John M.W. Moorlach 3 rd District Todd Spitzer 4 th District Shawn Nelson, Chairman 5 th District Patricia C. Bates, Vice
Internal Audit Department
O C B o a r d o f S u p e r v i s o r s 1 st District Janet Nguyen 2 nd District John M.W. Moorlach 3 rd District Todd Spitzer 4 th District Shawn Nelson, Chairman 5 th District Patricia C. Bates, Vice
Internal Audit Department
O C B o a r d o f S u p e r v i s o r s 1 st District Janet Nguyen, 2 nd District John M.W. Moorlach, Vice Chairman 3 rd District Bill Campbell, Chairman 4 th District Shawn Nelson 5 th District Patricia
Internal Audit Department
O C B o a r d o f S u p e r v i s o r s 1 st District Janet Nguyen 2 nd District John M.W. Moorlach, Chairman 3 rd District Bill Campbell 4 th District Shawn Nelson, Vice Chairman 5 th District Patricia
Internal Audit Department
O C B o a r d o f S u p e r v i s o r s 1 st District Janet Nguyen 2 nd District John M.W. Moorlach 3 rd District Todd Spitzer 4 th District Shawn Nelson, Chairman 5 th District Patricia C. Bates, Vice
Internal Audit Department
O C B o a r d o f S u p e r v i s o r s 1 st District - Janet Nguyen 2 nd District - John M.W. Moorlach, Chairman 3 rd District - Bill Campbell 4 th District Shawn Nelson, Vice Chairman 5 th District -
Internal Audit Department
O C B o a r d o f S u p e r v i s o r s 1 st District Janet Nguyen 2 nd District John M.W. Moorlach, Chairman 3 rd District Bill Campbell 4 th District Shawn Nelson, Vice Chairman 5 th District Patricia
AUDIT HIGHLIGHT JUNE 10, 2013
O C B o a r d o f S u p e r v i s o r s 1st District 2nd District 3rd District 4th District 5th District Janet Nguyen John M.W. Moorlach Todd Spitzer Shawn Nelson, Chairman Patricia C. Bates, Vice Chair
Internal Audit Department
O C B o a r d o f S u p e r v i s o r s 1st District - Janet Nguyen 2nd District - John M.W. Moorlach, Vice Chairman 3rd District - Bill Campbell, Chairman 4th District - Shawn Nelson 5th District - Patricia
Internal Audit Department
O C B o a r d o f S u p e r v i s o r s 1 st District Andrew Do 2 nd District Michelle Steel 3 rd District Todd Spitzer, Chairman 4 th District Shawn Nelson 5 th District Lisa A. Bartlett, Vice Chair Internal
Internal Audit Department
O C B o a r d o f S u p e r v i s o r s 1 st District Janet Nguyen 2 nd District John M.W. Moorlach, Chairman 3 rd District Bill Campbell 4 th District Shawn Nelson, Vice Chairman 5 th District Patricia
Internal Audit Department
O C B o a r d o f S u p e r v i s o r s 1 st District Janet Nguyen 2 nd District John M.W. Moorlach, Chairman 3 rd District Bill Campbell 4 th District Shawn Nelson, Vice Chairman 5 th District Patricia
Internal Audit Department
O C B o a r d o f S u p e r v i s o r s 1 st District Janet Nguyen 2 nd District John M.W. Moorlach 3 rd District Todd Spitzer 4 th District Shawn Nelson, Chairman 5 th District Patricia C. Bates, Vice
Internal Audit Department
O C B o a r d o f S u p e r v i s o r s 1 st District Janet Nguyen 2 nd District John M.W. Moorlach, Vice Chairman 3 rd District Bill Campbell, Chairman 4 th District Shawn Nelson 5 th District Patricia
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Internal Audit Department
O C B o a r d o f S u p e r v i s o r s 1 st District Janet Nguyen 2 nd District John M.W. Moorlach 3 rd District Todd Spitzer 4 th District Shawn Nelson, Chairman 5 th District Patricia C. Bates, Vice
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