Internal Audits

The mission of the Internal Audit Unit (IAU) is to provide independent, objective assurance and accounting advisory services to assist the Board of Supervisors and County Management; and to add value and improve the County's operations by promoting integrity, accountability, compliance and innovation.

 

The IAU is responsible for the audit functions of Sacramento County.  This includes performing financial and compliance audits for County departments, special districts, Federal and State grants, joint power authorities, trust funds and other distict's who's funds are deposited in the County Treasury.  Reviews are performed of the Comprehensive Online Management Personnel and Accounting System (COMPASS) for Sacramento County; and of how various departments utilize COMPASS and the established internal controls.

The IAU also conducts compliance audits and reviews of transient occupancy tax, utility tax and concessionaires doing business within the County, and investigates any cash or property losses occurring within the County. 

Legal authority to perform these duties is set forth in California Code, principally in Government Code Section 26909, the State Constitution and Resolutions of the County Board of Supervisors.

This IAU performs approximately 45 audits and reviews per year. This work is accomplished by seven professional Auditors, one Audits Manager, and one Sr. Accounting Manager. 

A listing of Audit reports and reviews may be found here.

 

The Sacramento County Open Data portal provides a searchable database of all Audit Reports maintained by the Department of Finance.

 

The Fiscal Year 2018-2019 Audit Plan is now available.

 

Risk Assessment Study

The County engaged the independent firm, Macias, Gini & O'Connell LLP, to assist in preparing a Risk Assessment and Audit Plan for FY 2018-19.  Internal Auditing standards and general auditing practices encourage audit departments to establish a risk-based approach to determine the priorites for audit activities.  The following report is the result from this effort:

Risk Assessment Study and Audit Plan

 

Contact Us

Office:
Department of Finance
Auditor-Controller Division
Attn: Internal Audits Unit
700 H Street, Room 3650
Sacramento, CA 95814 

Telephone:
(916) 874-7422

Email:
audits@saccounty.net

TDD callers should dial 1-800-735-2929 or 711 for California Relay Service.