County Legal Integrated Audit

Published June 17, 2024

We review administrative procedures at all County departments and office on a regular schedule. Our overall objective was to conduct a survey-level risk assessment of administrative practices in the County Legal Department. We did not review specific functions of the department including providing counsel and legal services to County officials.

What was found:

We found areas for improvement related to performance reporting and cash handling:

• County Legal did not report performance measures that adequately described how well the Office functioned.
• No fraud was uncovered but cash collection procedures were not documented despite some risky practices.

In many areas, we observed that County Legal complied with administrative policies and best practices. Staff used the procurement card appropriately with adequate documentation. Staff complied with information system controls given the low-risk manner in which the system was used. The Department took steps to ensure that office space was accessible and safe.

Other areas we include in our standard integrated audit methods did not apply to County Legal. These included human resources, purchasing, and grants.

What was recommended:

We recommended that County Legal:

• Improve performance reporting.
• Conduct a fraud risk assessment and implement procedures to address financial risks.