June 19, 1995
TO: Rodney S. Melville, Presiding Judge of the Superior Court
Robert Glick, Grand Jury Foreman
FROM: John Torell, CPA, Asst. Auditor-Controller
RE: Grand Jury Interim Final Report- Personnel Procedure and
Per the Grand Jury's request, and as required by law, we are responding to those recommendations made in the subject report which pertain to our Department.
Recommendation 3a: The Board of Supervisors should request the Auditor-Controller to conduct a complete management audit of the Personnel Department and recommend any new procedures deemed appropriate.
Auditor-Controller's Response: Management audit of the Personnel department is included in Internal Audit's Five Year Audit Plan approved by the Board of Supervisors in 1994. The actual scope of the audit will depend upon time available within the context of alternative audit priorities. We have attached a DRAFT of a proposed audit engagement letter which we intend to forward to the County Administrator and the Board of Supervisors in the near future.
Recommendation 3b: The Personnel Department should adopt any and all appropriate recommendations made by the Auditor-Controller in his management audit.
Auditor-Controller's Response: California Gov't Code Sec. 1236 by reference to Internal Audit Standard No. 13 requires the Auditor to determine that corrective action was taken and is achieving desired results, or that senior management has assumed the risk of not taking corrective action.
c: Kent Taylor, County Administrator (w/attach)