Annual Audit Plan FY 2020-2021 - Laserfiche WebLink

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Self -Initiated Performance Audits Facilities Maintenance a Recreation (P&R) t the Department of Parks & We will evaluate preventative maintenance and repair, identify P&R's approach and strategy for park maintenance; review and evaluate procedures, practices, and controls of P&R's various divisions on a selective basis. ❑ CARES Act/COVID-19 Response We will consider risks related to the CARES Act and other emergency relief funding in regards to the COVID-19 pandemic. Potential audit areas could include preparedness (Continuity of Operations), financial impact/reporting, customer service, and/or Human Resource process challenges ❑ Inventory Management We will evaluate the County's inventory internal controls to ensure efficiency of process, accuracy and completeness of inventory records, accountability for inventory transactions, and safeguarding of inventory. aserflork"ancs 649f9lits Each audit listec initial objective designed to give lcludes one or more ,hese objectives are Mme insight into areas of interest regarding the audit topic, but do not prematurely identify audit findings. Once an audit is formally begun, the Legislative Auditor will gather key information regarding the audit topic during the audit's planning phase. After this phase has concluded, the Legislative Auditor will determine the fieldwork objectives that will be answered during the fieldwork phase of the audit and addressed in the public report. The FY20-21 Audit Plan is designed to be a flexible, dynamic document that allows for the addition of audits that address risks that may appear during the year, or whose priority to the organization may change during the year. In such cases, the Legislative Auditor will assess these emerging risks and determine whether audit resources should be allocated to meet the emergent need. FY 2020-2021 Annual Audit Plan 07