Internal Audit Reports
Audit Reports
The following reports were issued by the County Internal Auditor to County Management. Providing access to reports gives additional transparency and accountability to the citizens of Deschutes County.
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Reports Issued in 2024
Health Benefits Program (Final 9-23-24)
Courthouse Preconstruction Management (Final 9-18-24)
Fair and Expo Center RV Park Integrated Audit (Final 8-12-24)
County Legal Integrated Audit (Final 6-17-24)
Clerk's Office Integrated Audit (Final 6-3-24)
Custom-Developed Software (Final 5-15-24)
Fair and Expo Cash Handling Report (Final 2-5-24)
Overtime and Compensatory Time (Final 1-9-24)
Follow-Up Reports Issued in 2024
Fair and Expo Center Cash Handling (Final 12-6-24)
Overtime and Compensatory Time (Final 10-31-24)
Facilities and Property Management Departments Cash Handling (Final 8-12-24)
Behavioral Health Practices Improvement (Final 7-3-24)
Continuity of Operations Plans (Final 4-15-24)
Finance and Tax Department Controls Over Receipts (Final 2-29-24)
The Deschutes County 9-1-1 Service District is the only consolidated communications center for all local public safety agencies in Deschutes County, including police, fire and medical emergency response personnel. The District answers and dispatches all emergency and non-emergency calls for 14 local public safety agencies and also dispatches U.S. Forest Service Law Enforcement personnel.
The Administrative Services Department provides general oversight and direction, both in terms of planning for the County’s long-term financial and organizational health and managing the day-to-day operations of one of Central Oregon’s largest employers.
The Assessor’s Office, working under the direction of the Deschutes County Assessor, an elected official, is responsible for determining the real market and assessed value of all property in Deschutes County. The Assessor’s Office is also responsible for calculating property taxes on behalf of more than 60 separate districts and entities.
The Clerk’s Office oversees elections, real property recording, Board of Property Tax Appeals, marriage licenses, and serves as the custodian of historical records.
The Community Development Department (CDD) consists of Administrative Services and five divisions which provide coordinated planning and development services.
The Community Justice Department is comprised of two funds, one financing Juvenile Community Justice (Juvenile Division) and one financing Adult Parole & Probation (Adult Division). Both share an administration, support and fiscal management unit.
Legal Counsel provides full-spectrum counsel and legal services to the County’s elected and appointed officials and departments. Services range from advance research and general counsel to post-incident management, representation and resolution. Legal Counsel is cognizant of the services provided by County departments and strives to operate in concert with the operational objectives of the County.
The Facilities Department provides facility management, capital project management, building and grounds maintenance, and custodial services for County-owned and/or operated facilities and grounds. The Facilities Department includes facility management, building and grounds maintenance and custodial services.
The Deschutes County Fair & Expo Center, located on a 320-acre site in Redmond, is the premier facility of its kind in the Northwest. The Fair & Expo Center is the venue for the annual Deschutes County Fair and the facility is used for more than 400 events annually with an emphasis on youth, agriculture, and community.
The Finance Department manages all financial activities of the County including annual budget coordination, financial planning, internal and external financial reporting, general accounting, payroll, capital asset records, distribution of property taxes to all taxing districts, cash management and investments, dog licensing, collection and administration of the transient room tax, and administration of the County’s long-term debt.
Deschutes County Health Services (DCHS) provides public health and behavioral health programs and services that benefit residents county-wide. The department includes more than 400 employees across ten sites, working in a diverse range of programs within the Director’s Office and three service areas: Public Health, Behavioral Health, and Administrative Services.
The Human Resources Department provides leadership and support to the organization for servicing comprehensive human resources activities. The department is devoted to providing effective policies, procedures, and people-friendly guidelines. In addition to providing strategic central human resources functions, the Human Resources Department is responsible for the employee development program, employee benefit programs, and oversight of the Deschutes County On-site Clinic (DOC) and Pharmacy.
The Information Technology (IT) Department provides a wide range of technology services, primarily to County departments. Information Technology’s core services are categorized by these functional areas:
The primary goal of the Office of the District Attorney is to ensure Deschutes County is a safe place to live, work and raise a family. The DA’s Office achieves this goal by working with the community to prevent crime, by holding offenders accountable when they commit crimes and by ensuring that victims of crime have a voice in the criminal justice system.
County Property Management is fiscally supported by the General Fund, land sale proceeds, and project development funds. Staff in this program manage the acquisition and disposition of County real estate, manage leasing activity, provide project management, and research and resolve complex issues related to County-owned real estate.
The Road Department is responsible for the development, operation, and maintenance of the County road system, consisting of 900 miles of roadway, of which over 700 miles are paved. The Road Department’s services include routine road maintenance such as chip sealing and pothole patching, snow and ice control, roadside vegetation management, capital project development, fleet and equipment maintenance, traffic signing and striping, bridge maintenance, and emergency response to roadway hazards.
The Sheriff’s Office is the lead law enforcement agency in Deschutes County, dedicated to providing a wide range of professional public safety services. The Sheriff’s Office is led by an elected sheriff who has statutory authority for organizing the work of the Sheriff’s Office.
The Department of Solid Waste manages the solid waste system in Deschutes County. The department’s primary function is to manage the total system for efficiency, cost control, and conformance to regulatory requirements.
State payments and County General Fund supporting Veterans’ Services which advocates for and assists veterans and their family members in applying for benefits that may be available to them.
Internal audits of administrative controls are routinely performed for identified County departments, elected offices, and functions. The Office of Internal Audit is expanding the scope of its traditional cash handling audits to include a high-level risk survey of administrative functions in each department or office. We are making this transition because the move towards electronic transactions has shifted risk away from cash handling to information security.
