Mission Statement

The Internal Audit Division conducts independent audits, evaluations and analyses to assist County management to improve efficiency and effectiveness of programs and functions, and safeguard County assets and meet reporting requirements.

Services Provided

Internal Audit Division conducts audits to meet reporting requirements, to reduce risk, and to identify savings, new revenue and/ or more efficient ways to do business.

Operational audits. These audits relate to reviewing the efficiency and effectiveness of business processes and the management of risks and opportunities relating to a program's or unit's objectives. Over the years, operational audits have helped departments improve services and processes and increase revenues and cost savings. In fiscal year 2007-08 the Internal Audit Division helped the County to generate revenue enhancements and cost savings of over $77.5 million. The Education Revenue Augmentation Fund (ERAF) audit alone generated $56.9 million revenue for the County and $20.6 million for local taxing agencies. Using a Civil Grand Jury suggested measure (Association of Local Government Auditors), the County saved over $40.00 for every dollar spent on Internal Audit. The savings rate is many times the Association of Local Government Auditor's benchmark of $1.85.

Mandated audits. These include audits of financial statements and compliance audits of County programs receiving state and federal grants. They provide assurance to the state, grantors and other stakeholders that funding terms and conditions are met. The Division audited grants totaling $20 million. Some of the major financial statement audits include First 5 San Mateo County with $48 million in assets, the Child Development Program, the San Mateo County Expo Center and the County's Narcotics Task Force. The Division also coordinates the countywide Single Audit that covers grant expenditures of about $160 million. The mandated audits help the Division attract qualified professionals interested in earning their CPA as they can complete the hours necessary for certification.

Other. In addition to the operational and mandated audits the Division also undertakes special projects, countywide audits and other ongoing tasks. Auditors provide consulting or assurance services when requested on special projects that require their expertise. Countywide audits focus on reducing risks and improving processes over systems and major transaction streams or account balances that have countywide impact. Ongoing tasks include handling State's statutory reporting requirements for certain public safety programs, and coordinating and processing remittance to the state of fines, fees and forfeitures totaling about $25 million that are collected by the courts, County departments and other agencies.