The Internal Audit Department performs
the following mandated audits:
The quarterly review of the Orange County Treasurer’s statement
of assets in the County treasury. This review is done for the quarters
ending March 31, June 30, and September 30. Section 26920 (a) of the
California Government Code requires that the auditors accomplish this
review in accordance with the Statements on Standards for Accounting
and Review Services issued by the American Institute of Certified
Public Accountants.
The quarterly audit of the Orange County Treasurer’s statement
of assets in the County treasury, for the quarter ending December
31. Section 26920 (b) of the California Government Code requires that
an audit be performed and an opinion be expressed as to whether the
treasurer’s statement of assets is presented fairly and in accordance
with generally accepted accounting principles. The auditors accomplish
this audit in accordance with the Codification of Statements on Auditing
Standards issued by the American Institute of Certified Public Accountants.
Every three years, ending June 30, an audit of the Treasurer-Tax
Collector’s Office Redemption Section. The objective of the
audit is to evaluate the reliability and integrity of financial and
operational tax redemption records and to determine compliance with
laws and regulations governing redemption activities. Section 4108.5
of the Revenue and Taxation Code mandates the audit.
Every two years, ending June 30, an audit of the Juvenile Division’s
books and accounts for the Orange County Probation Department. The
audit includes an evaluation of Probation’s internal controls
and processes relating to cash receipts and disbursements for juvenile
probation cases. Chapter 2, Section 275(b) of the Welfare and Institutions
Code mandates the audit.
Each year we audit and issue an opinion on the District Attorney’s
Schedule of Approved Budget and Cumulative Expenditures and the Schedule
of Costs Claimed and Accepted (financial statements) of the Spousal
Abuser Prosecution Program, a grant funded by the California Department
of Justice. This audit is conducted in accordance with auditing standards
generally accepted in the United States of America and Government
Auditing Standards. In accordance with Government Auditing Standards,
we also issue a report on our consideration of the internal control
structure and compliance with laws and regulations based on our audit
of the financial statements.
(financial statement) for the Worker’s Compensation Insurance
Fraud Program, and for the Automobile Insurance Fraud Program. Both
grants are funded by the California Department of Insurance. These
audits are conducted in accordance with auditing standards generally
accepted in the United States of America and Government Auditing Standards.
In accordance with Government Auditing Standards, we also issue reports
for each grant on our consideration of the internal control structure
and compliance with laws and regulations based on our audit of the
financial statements.
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