Internal Auditing: The Eyes And Ears Of The Taxpayer
The performance of internal audits of County departments under the jurisdiction of the DuPage County Board and eight County-wide Elected Officials is an important responsibility of the elected County Auditor. Each internal audit is performed to answer questions that you, the taxpayer, would ask:
- What is the department supposed to accomplish?
- What is the department actually accomplishing?
- Do records and procedures exist to properly control the operations?
- Can the department's methods of operation be improved?
Audit Reports and Abstracts are available online.
As a result of these audits, the County Auditor has made numerous recommendations for greater control and improved operations. These recommendations have included:
- The adoption of a formal purchasing policy to enable DuPage County to buy goods and services at the lowest competitive price.
- The elimination of free meals for certain County employees.
- The implementation of better controls over the use of County-owned vehicles.
- Compliance with applicable state statutes related to the purchase of goods and services.
- A reduction in the number of separate checking accounts maintained by County departments, to improve control over the receipt and investment of County monies.
- A method to increase County revenues through improved billing and collection procedures for services provided.
- Adoption of a formal policy related to meal and lodging reimbursements to officials and employees.
- The use of data processing based systems to improve the efficiency of various functions throughout the County.
- The adoption of a formal land acquisition policy, to ensure that the process for the purchase of real estate by the County protects taxpayer's interests.
The prestigious magazine of internal auditing, The Internal Auditor, has twice cited findings made by the County Auditor: the first addressed the annual savings of $65,000 resulting from the recommendation to negotiate telephone franchise ordinances; the second discussed the recommendation to eliminate the ineffective use of "blanket purchase order" arrangements. The County Auditor has also:
- Recovered over $293,000 in off-track betting parlor fees that had not been distributed to the County.
- Detected the theft of nearly $1 million by a former County employee.
- Identified over $80,000 is erroneous billings from a contractor.
- Identified and recovered over $40,000 in payments made in error to a contractor.
- Recovered over $20,000 from a County vendor who billed the County the wrong amounts.
- Identified the theft of public monies by two former County officials.
- Disclosed the failure to obtain competitive pricing for the purchase of over $600,000 of microcomputer equipment.
- Identified the availability of $102,000 from the operation of the County Jail commissary to pay for new furnishings in the addition to the Jail.
- Cited the need for improved contract terms to define the basis for contractor billings to the County.
- Identified the lack of controls that permitted duplicate payments under the County's workers' compensation program.
If you suspect fraud, waste or abuse, call the AUDIT HOTLINE - 630-75-AUDIT (630-752-8348), AUDITHOTLINE@DUPAGECO.ORG