July 21, 2017
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Internal Audit

History, Description & Goal
auditJackson County established an internal audit program on July 1, 1984, to aid department directors in ensuring their departments had adequate internal controls. The audit program continues to identify areas of weakness and to recommend solutions to strengthen deficiencies.

Today the program’s mission is much the same: to promote positive change that improves the performance of government and provides accountability to the public. The underlying premise is that public officials, managers, and others entrusted with handling public resources are responsible for using those resources efficiently, effectively, equitably, and lawfully.

Internal Audit Staff
Our internal audit staff consists of County Auditor Eric Spivak and Senior Auditors Tanya Baize and Nicole Rollins.

Eric is a Certified Internal Auditor and Certified Government Audit Professional.  He has a Bachelors Degree in Political Science and a Masters Degree in Public Administration from Arizona State University. Tanya is also a Certified Internal Auditor and Certified Government Audit Professional.  She has a Bachelor of Science Degree in Business Administration and a Masters Degree in Business Administration from Southern Oregon University.  Nicole is a Certified Government Audit Professional and has a Bachelor of Science Degree in Business Administration with an emphasis in Accounting from Southern Oregon University.

Audit Committee
The County has established an Audit Committee to protect the independence of the Internal Audit program. The Committee ensures that the County Auditor, who reports directly to the County Administrator, is not unduly or adversely influenced by directives of the County Administrator. It also removes undue political pressure from being exerted on the Internal Audit program by individual members of the Board of Commissioners.

Audit Standards
The Internal Audit Program complies with Government Auditing Standards, which are issued by the Comptroller General of the United States. These standards are commonly known as the Yellow Book.

Audit Selection
An internal audit plan is prepared each year based on a risk assessment process. Risk elements are applied to all county programs to determine those with the highest need for audit. In addition, efforts are also made to include various fund types and departments in the annual plan.

Audit Requests
Department directors and elected officials are encouraged to request audits of their activities. In addition, the Internal Audit program considers audits suggested by county employees. All requested audits are discussed with the Audit Committee and prioritized with other audit needs.

Types of Work Performed
The Internal Audit program, by ordinance, has the authority to perform independent appraisals of all County programs, concessionaires, subcontractors, and agencies receiving funds from Jackson County. These appraisals include: performance audits and investigations of alleged wrong doing.  Audit staff also provide technical advice relating to accounting and auditing, and participate in appropriate special County projects. In addition, the Internal Audit program is responsible for coordinating and monitoring audits performed under contract, such as the County’s annual external financial audit and program reviews of specific departmental activities.

Investigations are initiated when allegations of significant irregularities are reported to the County Administrator or the County Auditor. Such work is given priority over scheduled audits when it is determined that immediate action is needed.

Financial Statement Audits
Financial statement audits are completed annually for Jackson County and its component units, the White City Urban Renewal Agency, White City Enhanced Law Enforcement District, and White City Lighting District.  Under Oregon State Statute, these audits are required to be performed by an outside, independent auditor.

External Audit Firm
The County has contracted with Moss-Adams LLP to perform its financial statement audits and its single audit of federal financial assistance. The County has always received unqualified financial statement opinions, which are the best rating achievable.