Office of the Internal Auditor Global Follow-up and Annual Report
The Office of Internal Audit reports annually about the status of recommendations we've made to departments and our own performance. The mission of the Office of Internal Audit is to improve the performance of Deschutes County government and to provide
accountability to residents. We examine and evaluate the effectiveness, efficiency, and equity of operations through an objective, disciplined, and systematic approach. Our goals are to:
- Increase public trust in Deschutes County government.
- Be a trusted advisor to Elected officials and County management.
- Create positive change in County government.
- Strengthen team knowledge, skills, and fulfillment.
In 2024, readers expressed strong satisfaction with the audit process, and management generally agreed with audit findings and recommendations, demonstrating trust in the process. Audit durations varied based on complexity, but the office largely adhered to its audit work schedule.
Department and Office recommendation resolution rate indicated steady progress, though some areas required extended follow-up for full implementation. Across the County, recommendation status showed ongoing improvements, with most recommendations acknowledged and in progress, though some remained in process due to resource constraints or policy considerations. Overall, the audit function continues to drive accountability and operational enhancements within the county.
Reader Satisfaction Rate
Each audit report includes a survey inviting the public and staff to provide feedback. In addition to evaluating the report, the public can also share comments or suggest topics for future audits. This valuable communication channel enables the Office to continuously assess and enhance the quality of its reports and services. Reader satisfaction was 90.6 percent; above the target is 85 percent but lower than historic levels.
Audit Duration
The duration of an audit is a key indicator of the Office’s operational efficiency. Audit timelines vary significantly depending on the scope, complexity, and risk level of the subject being audited. The target timeline is less than historic average. While streamlining processes and implementing improvements can help reduce audit times, the primary focus will remain on the thoroughness and accuracy of findings. Audits in 2024 took nearly two months less to complete than historic averages.
Four Year Resolution Rate
The percentage of audit recommendations that are agreed upon and fully resolved serves as a key indicator of the effectiveness and impact of audits on County operations. The Office aims to have 75% of recommendations resolved within four years of the original report. The 2024 resolution rate was 73 percent, below the target of 75 percent and historic average of 95 percent.
Resolved Recommendations-Duration to Resolution
Departments and Offices took an average of 14 months to resolve recommendations. Departments above average included County Administration (15 months), Finance (19 months), and Information Technology (29 months). Outstanding Information Technology recommendations were highlighted in the 2023 Global Report as high risk. Though implementing the recommendations was complicated, Information Technology prioritized improvements and resolved most in 2024.
In Process Recommendations-Age
The average time to resolution increased from the 2023 Global average of 9 months to 14 months. However, the average duration of unresolved recommendations has dropped significantly from 26 months last year to 18 months. Possibly reflecting a prioritization shift towards closing older recommendations, which may reduce the backlog and improve timeliness in the longer term. Departments above average included Finance (39 months) and the Sheriff's Office (24 months). Older Finance Department recommendations were related to the purchasing card policy, Finance anticipates coordinating policy revisions with selection of a new purchasing card vendor.
