Office of the Internal Auditor Global Follow-up and Annual Report
The Office of Internal Audit reports annually about the status of recommendations we've made to departments and our own performance. The mission of the Office of Internal Audit is to improve the performance of Deschutes County government and to provide
accountability to residents. We examine and evaluate the effectiveness, efficiency, and equity of operations through an objective, disciplined, and systematic approach. Our goals are to:
- Increase public trust in Deschutes County government.
- Be a trusted advisor to Elected officials and County management.
- Create positive change in County government.
- Strengthen team knowledge, skills, and fulfillment.
In 2025, readers expressed strong satisfaction with the audit process, and management generally agreed with audit findings and recommendations, demonstrating trust in the process. Audit durations varied based on complexity, but the office largely adhered to its audit work schedule.
Department and Office recommendation resolution rate indicated steady progress, though some areas required extended follow-up for full implementation. Across the County, recommendation status showed ongoing improvements, with most recommendations acknowledged and in progress, though some remained in process due to resource constraints or policy considerations. Overall, the audit function continues to drive accountability and operational enhancements within the county.
Reader Satisfaction Rate
Each audit report includes a survey inviting the public and staff to provide feedback. In addition to evaluating the report, the public can also share comments or suggest topics for future audits. This valuable communication channel enables the Office to continuously assess and enhance the quality of its reports and services. Reader satisfaction was 93 percent; above the target of 85 percent and historic levels.
Audit Duration
The duration of an audit is a key indicator of the Office’s operational efficiency. Audit timelines vary significantly depending on the scope, complexity, and risk level of the subject being audited. The target timeline is less than historic average. While streamlining processes and implementing improvements can help reduce audit times, the primary focus will remain on the thoroughness and accuracy of findings. Audits in 2025 took nearly seven months longer than historic durations. This is most likely due to data access challenges during the election and body and auto camera audits.
Four Year Resolution Rate
The percentage of audit recommendations that are agreed upon and fully resolved serves as a key indicator of the effectiveness and impact of audits on County operations. The Office aims to have 75% of recommendations resolved within four years of the original report. The 2025 resolution rate was 66 percent, below the target of 75 percent and continuing a trend of below target resolution since 2022.
Resolved Recommendations-Duration to Resolution
Departments and Offices took an average of 1.3 years to resolve recommendations. Departments above average included Sheriff's Office (3.5 years), Information Technology (2.2 years), and Administration (1.7 years). The Sheriff’s Office average included recommendations from a 2022 cash handling audit which were implemented this year. Information Technology had a longer resolution duration due to recommendations implemented last year from a 2022 audit related to cyber security.
In Process Recommendations-Age
Resolution duration does not tell the whole story of a department or office success in implementing recommendations. Some departments have long outstanding recommendations that if implemented would raise the average implementation duration. The average age of in-process recommendations was 2.2 years, ranging from one year to four years in the Finance Department. Finance Department recommendations were related to a 2021 audit of enterprise resource planning system implementation. Human Resources recommendations were delayed by staff turnover.
