The Department Heads and/or their designees, the Internal Auditors and the Audit Committee members are to strive at all times to work as a cohesive team with a common goal for achieving the best possible outcomes related to state audit findings and to achieve the appropriate approach and determine required actions to resolve and prevent recurring audit findings in the future.
To achieve these objectives, the audit committee will need to become familiar with the current practices in place and test them against the General Accepted Accounting Practices mandated by the state. The objective of the Audit Committee is not to create unnecessay changes but to understand the process and policy that guides the transactions so as to test and encourage change if indicated wherewith the process can be improved, enhance productivity and/or minimize or prevent errors.
The Internal Auditors will report directly to the Audit Committee and attend the regular monthly committee meetings to report on department findings. As a team, we can approach the best possible solutiin by combing the knowledge and experience of both teams.
A process by which a person may report what may appear as an inappropriate misuse of funds will be a critical element of resolving issues that may cause unfair practices and inconsistent handling of policies and procedures. This will include review of policies and procedures in place such as capturing overtime, absences, tardiness and other issues that can impact the overall morale of a group of employees, if not addressed and resolved.
These objectives are not intended to be all inclusive but a beginning point of what we see as important areas to address and resolve to avoid additional issues that hinder the focus of each employee to do their job well.