The primary function of the Internal Audit Division is to implement a program of audits covering the County business operations.  These audits may be financial, operational, compliance, investigative, or technology audits. This program of audits includes reviewing and appraising policies, plans, procedures, internal controls, and financial collections in any area of the County.  Many of the audits performed are statutorily required, however reviews are also preformed based on assessed risk.

These reviews and appraisals then lead to the reporting of audit findings and recommendations for improvement to the people who have managerial responsibility.  These audits are objective examinations of evidence for the purpose of providing an assessment on governance, risk management and control processes for the County and in no way serve as authority over other persons in the organization.  Audits typically start with planning (permanent file review, risk assessment, matrix review/development, engagement letter, and testing/sample sizes); then fieldwork (interviews, testing, analytical procedures, open communication and documentation of work papers); the reporting (draft report, exit conference, final draft, final report).

It typically takes about 3-6 weeks from the date of the initial request for the customer to receive a refund check by mail. The following is an outline of the steps necessary to deliver a check refund:

1. County office determines if a refund is required and fills out a refund voucher to send to the County Auditor’s Revenues division.
2. Refund vouchers are delivered to the County Auditor’s office within 3-5 business days
3. The Revenues division will review the refund to ensure all documentation is complete. If any errors are found, the office where the refund was originated will be notified and asked to correct the error or send a new voucher.
4. Once verified complete, the Revenues division finalizes the voucher and submits for processing, which can take 2-3 days, followed by manager approval.
5. Refunds are documented for our records and submitted to the Accounts Payable division for check processing.
6. The checks for the refunds are processed on Tuesdays and Fridays, then mailed out the next day. Mail usually arrives within 3-5 business days if address is valid. If mail is returned due to an invalid address, the office that requested the refund is notified by Revenues to obtain a new address, then the check is mailed out once more.