COUNTY PERFORMANCE AUDITOR

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Transcription:

COUNTY PERFORMANCE AUDITOR Casey Crear, PhD

Professional Overview Organizational Development & Performance Management Consultant Performance Management Manager Organizational Systems Manager Interim Director of Human Resources Accountant Financial Analyst Program/Project Evaluation Researcher

Academic Overview Doctor of Philosophy (PhD) Curriculum and Instruction: Organizational Performance Assessment, Development, and Management (University of Denver, Denver, Colorado) Master of Public Administration (MPA) Decision Management and Research (University of Texas Arlington, Arlington, TX) Bachelor of Business Administration (BBA) Finance (Southern Methodist University, Dallas, TX)

Audit Review Progress So Far Performance Auditor Position Policy Literature: Lane Code (LC) 2.130: County Performance Auditor Lane Manual (LM) 2.385: Fraud Prevention Policy Lane Manual (LM) 3.070-3.079: Office of Performance Auditor Lane Manual (LM) 3.530: Performance Audit Committee Other Performance Auditor Relevant Text: Lane County Audits (Previous Fiscal Years), Related Data, Memorandums, etc. 2011 Revision of Government Auditing Standards from the U.S. Gov t. Accountability Office (GAO) by the U.S. Comptroller General- GAGAS Lane Administrative Procedures Manual (APM) Chapter 1, Section 10, Issue 7: Advisory Committees Lane Administrative Procedures Manual (APM) Chapter 2, Section 26, Issue 3: Fraud Hotline Reporting & Investigation Lane Performance Audit Manual, Policies, and Procedures Lane Performance Audit Committee Bylaws Lane County Adopted Budget Fiscal Year 2017-2018 Lane Comprehensive Annual Financial Report (CAFR) for Fiscal Years Ending 2015, 2016, & 2017 Supplemental Institute of Internal Auditors/Association of Local Government Auditors Material

Audit Review Progress So Far Board of County Commissioner Meetings Jay Bozievich (Commissioner Dist. 1) Pat Farr (Commissioner Dist. 4) Sid Leiken (Commissioner Dist. 2) Pete Sorenson (Commissioner Dist. 3) Gary Williams (Commissioner Dist. 5) Performance Audit Committee Meeting (3/22/18) John Barofsky (Committee Citizen Member) Trisha Burnett (Committee Vice-Chair) Denis Hijmans (Committee Chair) Marty Wilde (Committee Citizen Member) Elected Official Meetings Mike Cowles (Lane County Assessor) Patty Perlow (Lane County District Attorney) Byron Trapp (Lane County Sheriff) Director Personnel Meetings Mike Finch (Technology Services Director) Karen Gaffney (Health & Human Services Director) Alana Holmes (Human Resources Director) Dan Hurley (Interim Public Works Director) Greg Rikhoff (Operations Director) Lane County Staff Micah Brown (Clinical Tech. Support Svcs. Sup.) Lisa Nichols (Quality Compliance Senior Manager) Laura Vinson (Recruitment/Selection Coordinator) Mo Young (Equity & Access Coordinator) Appointed Personnel Meetings Steve Dingle (County Counsel) Steve Mokrohisky (County Administrator)

General Audit & Project Areas Countywide Risk Assessment Previously Approved 2016-2018 Audit Plan *Community Behavioral/Mental Health Program Audit (Completed December 2016) Procurement Audit *Road & Bridge Maintenance Audit (Completed June 2017) *Parks Cash Controls/Handling Audit (Completed July 2017) Sheriff s Office Audit Internal Control Training Information System Security Risk Assessment (Contract Audit) *Financial Indicators Audit (Completed March 2016) Recruitment & Retention Audit Land Management Audit Performance Management Training

Up Next Recruitment & Retention Audit Countywide Needs Assessment Two-Year Audit Work Plan (Updated)

Questions? 8 Up Next: 10 min. Break