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| Taxpayers' Information Fund – November 2009 |
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| For the period reviewed, we found Taxpayers' Information Fund (TIF) expenditures comply with ARS §11-495. In addition, we found that TIF revenues were collected and recorded in compliance with this statute. In the course of our review of TIF expenditures, other management issues came to our attention. Our findings and recommendations are summarized in this report. |
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| MCSO Bus Procurement Contract – October 2009 |
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| MCSO did not comply with the County Procurement Code or Jail Enhancement Fund (JEF) Guidelines for the procurement of a 58-passenger inmate bus in October 2008. In addition, MCSO did not deposit JEF monies with the County Treasurer as required by JEF Guidelines and Arizona Revised Statutes. Our findings and recommendations are summarized in this report. |
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| Sheriff's Office-Custody Command – August 2009 |
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| This audit, scheduled in accordance with our annual risk assessment and audit planning process, focused on accountability and compliance over inmate and special purpose funds, accuracy of the Sheriff's Information Management Services processes, and general IT controls over the Jail Management and Inmate Fund Systems. Our findings are summarized in this report. |
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| Licenses, Fees, & Permits – August 2009 |
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| For FY 2009, the County budget included $288 million in charges for services and regulatory fees, or 15% of total revenues. We performed this audit due to the millions of dollars in fee revenues that could be lost if fee reviews are not timely and effective. To be effective, fees must be reviewed routinely and reliable information on the full cost of providing goods or services must be available. Our findings are summarized in this report. |
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| Federal Audit Compliance Review – July 2009 |
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| The Single Audit Act and the Federal Office of Management and Budget's Circular A-133 require entities that pass through federal grant funds to monitor their subrecipients and ensure they complete a Single Audit each year. The County Board of Supervisors directed Internal Audit to annually determine which subrecipient entities must obtain independent audits and report subrecipient compliance with Single Audit reporting standards. We found most County subrecipients comply with audit standards. Our findings are summarized in this report. |
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| Countywide Fleet – July 2009 |
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| At the time of our review, County agencies operated a fleet of about 2,500 vehicles and/or equipment valued at $83.4 million. Our audit focused on determining if fleet vehicles and equipment were adequately recorded and safeguarded, if fleet purchases complied with contract terms, and if fleet disposals were monitored. Maricopa County does not have consistent procedures to ensure that fleet listings and fleet tracking systems are complete, current, and reconciled. Our findings are summarized in this report. |
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| Performance Measure Certification – July 2009 |
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| Each year, Internal Audit reviews agency-reported performance measures to ensure reported results are accurate and reliable. This year, we examined 50 performance measures from six County agencies. Overall, we identified an immediate need for agency improvement over data collecting, calculating, and reporting procedures. Our findings are summarized in this report. |
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| Employee Health Initiatives – June 2009 |
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| As of FY2008 the County self-insured its medical, pharmaceutical, and most of its other health care related benefits. Employee Health Initiatives (EHI) procures and manages the County's health benefit plans. EHI oversees the setting of premium rates to meet current and future health care liabilities. The audit objectives were to perform a risk assessment if EHI's self-insurance program, rate setting, reserve balances, and use of stop-loss insurance and to examine EHI's controls over determining medical benefit plan dependent eligibility. Our findings are summarized in this report. |
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| Countywide IT Governance – June 2009 |
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| Effective IT governance can save millions of dollars and ensure that IT solutions successfully meet critical business needs and customer services. The objective of this review was to determine how Maricopa County employs IT governance and make recommendations for improvement. Our findings are summarized in this report. |
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