COM 1038.004 2004-2006 - Laserfiche WebLink

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October 16, 2006 Page 2 determine program components and personnel necessary to carry out effective and efficient operations and implement the changes necessary to ensure that internal controls and staffing levels are sufficient to meet program demands o Develop "Process Maps" to aid in evaluating adequacy of staffing levels. o Review current staff competencies and expertise. o Implement internal training programs. General Finding Number Three of the audit does discuss numerous deficiencies in the areas of operations, procurement, regulatory compliance and program monitoring which potentially increase the County's exposure to liability. The recommendations do not, however, state that the addition of manpower will correct these deficiencies and, in fact, the broad managerial deficiencies and the departmental culture can only be addressed through commitment and action by department management. Ms. Kaetsu's testimony, in fact, acknowledges that this must be done at the Director level, "the Accountant IV and Personnel Specialist will be under the authority of the Business Manager making sure that they follow administrative policy as set by the Director". [emphasis added] To aid in the process of focusing on accountability, General Recommendation number three suggests that Department management: • Implement a formal process for regular, recurring managerial review of program and departmental accountability, effectiveness and efficiency. o Program related review of: • Contractor performance ¦ Financial performance, Budget vs. Actuals vs. Projected • Program effectiveness and efficiency in meeting performance measures • Regulatory compliance ¦ Procurement schedule o Personnel related review of: • Budget vs. actuals, overtime analysis and justifications • Feedback/process improvement • Training This internal control should be implemented by the Director and would be a first step in communicating a culture of accountability. At this time, the Legislative Auditor's Office is unaware of whether this recommendation has been implemented. The audit showed that DEM management's "risk tolerance" is extremely high, focusing on having the services/programs in place versus on accountability or efficiency. Arguably, this culture may have been initially unavoidable due to statutory mandates, and public demands based on ethical considerations, combined with the unique obstacles created by our geographic isolation. In the long term, however, accountability must be a priority.