Internal Audit
The Internal Audit Division provides independent, objective assurance and consulting services designed to add value and improve the County's operations.
The Division enhances and protects organizational value by providing risk-based and objective assurance, advice, and insight. The Division brings a systematic, disciplined approach to evaluate and improve the effectiveness of County governance, risk management, and control processes.
See the complete Mission Statement and Charter of the Internal Audit Division.
Internal Audit Reports
Review audits of the County's operations.
| Fiscal Year | Agency/Dept/Division | Audit Report | Audit Report Full Title | Report Date |
|---|---|---|---|---|
| FY2022-23 | Controller-Treasurer | CTD Payroll Overpayments, 1st Follow-Up | Follow-up Audit to the Internal Audit Report: 2018 Controller-Treasurer Internal Controls over Payroll | 6/16/2023 |
| FY2021-22 | Office of Supportive Housing (OSH) | Office of Supportive Housing (OSH) ‐ Isolation and Quarantine Support Program Audit of Financial Assistance Payments | 9/13/2022 | |
| FY2021-22 | Consumer and Environmental Protection Agency (CEPA), Division of Weights and Measures | CEPA WM , Assurance Audit | Consumer and Environmental Protection Agency (CEPA), Division of Weights and Measures, Audit of Inspection Processes and Devices | 5/19/2022 |
| FY2021-22 |
Social Services Agency/ |
SSA PAGC Audit of Key Controls | Social Services Agency - Public Administrator/Guardian/Conservator Audit of Key Controls |
5/19/2022 |
| FY2018-19 | Controller-Treasurer | CTD Payroll Overpayments | 2018 Controller-Treasurer Internal Controls over Payroll Overpayments | 4/15/2019 |
| FY2018-19 | Controller-Treasurer | CTD Cash Handling, 1st Follow-Up | Follow-up Audit to the Internal Audit Report: Audit of Cash Handling dated October 19, 2016 | 3/14/2019 |
| FY2018-19 | Registrar of Voters | ROV Election Workers Payments, 1st Follow-Up (final) | A Follow-up Audit to the Internal Audit Report: FY14 Registrar of Voters Election Workers Payments’ Internal Controls | 11/19/2018 |
| FY2018-19 | Public Administrator/ Guardian/Conservator |
PAGC Custody Internal Controls, 4th Follow-Up (final) | A Fourth Follow-up Audit to the Internal Audit Report: PAGC Custody Internal Controls Audit Issued August 5, 2010 | 10/19/2018 |
| FY2018-19 | Employee Services Agency | ESA Out-of-State County Retiree Medical Coverage Payments, 1st Follow-up (final) | A Follow-up Audit to the Internal Audit Report: Audit of the 2015 In-Lieu Medical Coverage Payments’ Internal Controls | 8/14/2018 |
| FY2017-18 | Workers' Compensation | WCD Worker's Compensation Medical Payments, 1st Follow-Up | A Follow-up Audit to the Internal Audit Report: 2016 Workers’ Compensation Medical Payments' Internal Controls | 5/7/2018 |
| FY2017-18 | Employee Services Agency | ESA Medicare B Reimbursement Payments, 1st Follow-Up | A Follow-up Audit to the Internal Audit Report: Audit of the FY14 Medicare B Reimbursement Payments’ Internal Controls | 12/27/2017 |
| FY2017-18 | County Clerk-Recorder | CRO Social Security Number Truncation Project, Second Review | Clerk-Recorder’s Social Security Number Truncation Project Second Review: Activities of January 1, 2013 to August 31, 2017 | 11/7/2017 |
| FY2017-18 | Procurement | PRC Personal Property Disposal Process, 2nd Follow-up | A Second Follow-up Audit to the Review of Santa Clara County's Personal Property Disposal Process by Macias Gini & O'Connell, LLP | 10/17/2017 |
| FY2017-18 | Workers' Compensation | WCD Worker's Compensation Medical Payments | Audit of the 2016 Workers’ Compensation Medical Payments’ Internal Controls | 8/18/2017 |
| FY2016-17 | Employee Services Agency | ESA In-Lieu Medical Coverage Payments | Audit of the 2015 In-Lieu of Medical Coverage Payments' Internal Controls | 2/22/2017 |
| FY2016-17 | Registrar of Voters | ROV Election Workers Payments | Audit of the FY14 Registrar of Voters Election Payments' Internal Controls | 1/17/2017 |
| FY2016-17 | Facilities and Fleet | FAF Internal Controls, 2nd Follow-Up | A Second Follow-up Audit to the Internal Audit Report: Facilities and Fleet Internal Controls | 11/8/2016 |
| FY2016-17 | Controller-Treasurer | CTD Cash Handling | Audit of Cash Handling | 10/19/2016 |
| FY2016-17 | Department of Tax and Collections | DTAC Victim Restitution Payments, 1st Follow-up | A Follow-up Audit to the Internal Audit Report: Audit of the FY 14 Victim Restitution Payments' Internal Controls | 8/8/2016 |
| FY2016-17 | Valley Medical Center | VMC Custody Audit, 1st Follow-Up | A Follow-up Audit to the Internal Audit Report: Custody Audit—Valley Medical Center | 8/8/2016 |
| FY2015-16 | Facilities and Fleet | FAF Internal Controls, 1st Follow-Up | A Follow-up Audit to the Internal Audit Report: Facilities and Fleet Internal Controls | 4/22/2016 |
| FY2015-16 | Public Administrator/ Guardian/Conservator |
PAGC Custody Internal Controls, 3rd Follow-Up | A Third Follow-up to the Internal Audit Report: PAGC Custody Internal Controls Audit issued August 5, 2010 | 3/21/2016 |
| FY2015-16 | Workers' Compensation | WCD iVOS System Audit, 1st Follow-Up | A Follow-up Audit to the Internal Audit Report: Workers Compensation iVOS System Audit | 11/10/2015 |
| FY2015-16 | Procurement | PRC Personal Property Disposal Process, 1st Follow-Up | A Follow-up Audit to the Review of Santa Clara County's Personal Property Disposal Process by Macias, Gini, & O'Connell, LLP | 10/29/2015 |
| FY2015-16 | Employee Services Agency | ESA Access to HaRP (Human Resource and Payroll System) Data | A Follow-up Audit to the Internal Audit Report: Access to Data in the Human Resource Payroll System (HaRP) | 10/23/2015 |
| FY2015-16 | Legal Aid Society | LAS Contract Expenses, 1st Follow-Up | A Follow-up Audit to the Legal Aid Society—Contract Expenses issued January 14, 2009 | 9/30/2015 |
| FY2015-16 | Procurement | PRC Office Depot's Compliance with Contract Pricing Provisions, 1st Follow-Up | A Follow-up Audit to the Internal Audit Report: Audit of Office Depot's Compliance with Contract Pricing Provisions issued December 7, 2010 | 9/29/2015 |
| FY2015-16 | District 2 | D2 Non-personnel Services and Supplies (Object 2) Expenditures, 1st Follow-Up | A Follow-up Audit to the Internal Report Audit of Object 2 (Non-personnel Services and Supplies) Expenditures of District 2 for the period January 2009 through September 2012 issued December 11, 2012 | 7/2/2015 |
| FY2015-16 | District 2 | D2 Procurement Card (P-Card) Transactions, 1st Follow-Up | A Follow-up Audit to the Controller-Treasurer's Report Audit of Procurement Card (P-Card) Transactions of Supervisor George Shirakawa (District 2) for January 2009 through September 2012 | 7/2/2015 |
| FY2015-16 | Social Services Agency | SSA Purchases, Accountability, and Performance Incentives, 1st Follow-Up | A Follow-up Audit to the Internal Audit Report Social Services Agency Purchases, Accountability, and Distributions of Performance Incentives issued February 27, 2009 | 7/2/2015 |
| FY2014-15 | Employee Services Agency | ESA Medicare B Reimbursement Payments | Audit of the FY14 Medicare B Reimbursement Payments' Internal Controls | 6/10/2015 |
| FY2014-15 | Department of Tax and Collections | DTAC Victim Restitution Payments | Audit of the FY14 Victim Restitution Payments' Internal Controls | 1/12/2015 |
| FY2014-15 | Public Administrator/ Guardian/Conservator |
PAGC Custody Internal Controls, 2nd Follow-Up | A Second Follow-up Audit to the Internal Report Public Administrator/ Guardian/Conservator's Office Custody Internal Controls issued August 5, 2010 | 1/30/2015 |
| FY2013-14 | County Clerk-Recorder | CRO Social Security Number Truncation, First Review | Clerk-Recorder's Social Security Number Truncation Program Review, January 1,1980 to December 31, 2012 | 12/18/2013 |
| FY2013-14 | District Attorney | DA Automobile Insurance Fraud Grant Expenditures | Office of the District Attorney— Automobile Insurance Fraud Grant Expenditures, Fiscal Year Ended, June 30, 2013 | 10/28/2013 |
| FY2013-14 | District Attorney | DA Disability Insurance Fraud Grant Expenditures | Office of the District Attorney—Disability Insurance Fraud Grant Expenditures, Fiscal Year Ended, June 30, 2013 | 10/28/2013 |
| FY2013-14 | District Attorney | DA Organized Automobile Fraud Activity Grant Expenditures | Office of the District Attorney—Organized Automobile Fraud Activity Interdiction Program Fraud Grant Expenditures, Fiscal Year Ended, June 30, 2013 | 10/28/2013 |
| FY2013-14 | District Attorney | DA Workers Compensation Insurance Fraud Grant Expenditures | Office of the District Attorney—Workers Compensation Insurance Fraud Grant Expenditures, Fiscal Year Ended, June 30, 2013 | 10/28/2013 |
| FY2013-14 | Public Administrator/ Guardian/Conservator |
PAGC Custody Internal Controls, 1st Follow-Up | A Follow-up Audit to the Internal Audit Report Public Administrator/Guardian/Conservator's Office Custody Internal Controls issued August 5, 2010 | 8/28/2013 |
| FY2012-13 | District Attorney | DA Procurement Card (P-card) Transactions | Audit of Procurement Card (P-Card) Transactions of District Attorney, Jeffrey Rosen, for the Period of January 2011 through Septemer 2012 | 2/4/2013 |
| FY2012-13 | County Executive's Office | CEO Procurement Card (P-card) Transactions | Audit of Procurement Card (P-Card) Transactions of Jeffrey V. Smith, Count Executive, for the Period of January 2011 through September 2012 | 2/4/2013 |
| FY2012-13 | Assessor's Office | Assessor Procurement Card (P-card) Transactions | Audit of Procurement Card (P-Card) Transactions of Lawrence Stone, Assessor, for the Period of January 2011 through September 2012 | 2/4/2013 |
| FY2012-13 | District 3 | D3 Procurement Card (P-card) Transactions | Audit of Procurement Card (P-Card) Transactions Supervisor Dave Cortese (District 3) for the Period of January 2011 through September 2012 | 1/2/2013 |
| FY2012-13 | District 5 | D5 Procurement Card (P-card) Transactions | Audit of Procurement Card (P-Card) Transactions District 5 (Supervisor Liz Kniss) for the Period of January 2011 through December 2012 | 1/2/2013 |
| FY2012-13 | District 4 | D4 Procurement Card (P-card) Transactions | Audit of Procurement Card (P-Card) Transactions District 4 (Supervisor Ken Yeager) for the Period of January 2011 through September 2012 | 12/26/2012 |
| FY2012-13 | District 1 | D1 Procurement Card (P-card) Transactions | Audit of Procurement Card (P-Card) Transactions of Supervisor Mike Wasserman (District 1) for the Period of February 2011 through September 2012 | 12/13/2012 |
| FY2012-13 | District 2 | D2 Procurement Card (P-Card) Transactions | Audit of Procurement Card (P-Card) Transactions of Supervisor George Shirakawa (District 2) for January 2009 through September 2012 | 12/3/2012 |
| FY2012-13 | District 2 | D2 Non-personnel Services and Supplies (Object 2) Expenditures | Audit of Object 2 (Non-personnel Services and Supplies) Expenditures of District 2 for the period January 2009 through September 2012 | 12/11/2012 |
| FY2012-13 | District Attorney | DA Automobile Insurance Fraud Grant | California Department of Insurance—Automobile Insurance Fraud Grant, June 30, 2102 | 10/22/2012 |
| FY2012-13 | District Attorney | DA Workers Compensation Insurance Fraud Grant | California Department of Insurance—Workers Compensation Insurance Fraud Grant, June 30, 2012 | 10/22/2012 |
| FY2012-13 | District Attorney | DA Disability and Healthcare Insurance Fraud Grant | California Department of Insurance—Disability and Healthcare Insurance Fraud Grant, June 30, 2012 | 10/22/2012 |
| FY2012-13 | District Attorney | DA Organized Automobile Fraud Activity Grant | California Department of Insurance—Organized Automobile Fraud Activity Interdiction Program (Urban) Insurance Fraud Grant, June 30, 2012 | 10/22/2012 |
| FY2011-12 | District 1 | D1 Custody Audit | Transition Audit—Financial Report, Board of Supervisors—Supervisorial District 1 | 4/6/2012 |
| FY2011-12 | Facilities and Fleet | FAF Internal Controls | Facilities and Fleet Internal Controls | 8/1/2011 |
| FY2010-11 | Procurement | PRC Office Depot's Compliance with Contract Pricing Provisions | Audit of Office Depot's Compliance with Contract Pricing Provisions | 12/7/2010 |
| FY2010-11 | District Attorney | DA Automobile Insurance Fraud Grant | California Department of Insurance—Automobile Insurance Fraud Grant, June 30, 2010 | 10/15/2010 |
| FY2010-11 | District Attorney | DA Disability and Healthcare Insurance Fraud Grant | California Department of Insurance—Healthcare and Long-Term Disability Insurance Fraud Grant, June 30, 2010 | 10/15/2010 |
| FY2010-11 | District Attorney | DA Organized Automobile Fraud Activity Grant | California Department of Insurance—Organized Automobile Fraud Activity Interdiction Program (Urban) Grant, June 30, 2010 | 10/15/2010 |
| FY2010-11 | District Attorney | DA Workers Compensation Insurance Fraud Grant | California Department of Insurance—Workers Compensation Insurance Fraud Grant, June 30, 2010 | 10/15/2010 |
| FY2010-11 | Facilities and Fleet | FAF Custody Audit | Custody Audit—Financial Report, Facilities and Fleet Department | 10/1/2010 |
| FY2010-11 | Public Administrator/ Guardian/Conservator |
PAGC Custody Internal Controls | Public Administrator/Guardian/Conservator's Office Custody Internal Controls | 8/5/2010 |
| FY2009-10 | Valley Medical Center | VMC Purchasing System Audit | VMC McKesson System Audit | 2/26/2010 |
| FY2009-10 | District Attorney | DA Workers Compensation Insurance Fraud Grant | California Department of Insurance—Workers Compensation Insurance Fraud Grant, June 30, 2009 | 11/3/2009 |
| FY2009-10 | District Attorney | DA Automobile Insurance Fraud Grant | California Department of Insurance—Automobile Insurance Fraud Grant, June 30, 2009 | 11/3/2009 |
| FY2009-10 | District Attorney | DA Disability and Healthcare Insurance Fraud Grant | California Department of Insurance—Healthcare and Long-Term Disability Insurance Fraud Grant, June 30, 2009 | 11/3/2009 |
| FY2009-10 | District Attorney | DA Organized Automobile Fraud Activity Grant | California Department of Insurance—Organized Automobile Fraud Activity Interdiction Program (Urban) Grant, June 30, 2009 | 11/3/2009 |
| FY2009-10 | Controller-Treasurer/ Procurement |
CTD/PRC Direct Pay Code Process | Direct Pay Code Process—Internal Controls | 10/5/2009 |
| FY2009-10 | Workers' Compensation | WCD iVOS System Audit | Workers Compensation iVOS System Audit | 8/3/2009 |
| FY2008-09 | Public Administrator/ Guardian/Conservator |
PAGC Custody Internal Controls | Custody Audit—Financial Report, Public Administrator/Guardian/ Conservator's Office | 6/30/2009 |
| FY2008-09 | County Executive's Office | CEO Custody Audit | Custody Audit—Financial Report, County Executive's Office | 6/30/2009 |
| FY2008-09 | Valley Medical Center | VMC Custody Audit | Custody Audit—Valley Medical Center | 5/1/2009 |
| FY2008-09 | Employee Services Agency | ESA HaRP Access to Data | Access to Data in the Human Resource and Payroll System (HaRP) | 1/29/2009 |
| FY2008-09 | Social Services Agency | SSA Purchases, Accountability, and Performance Incentives | Social Services Agency Purchases, Accountability, and Distributions of Performance Incentives | 1/27/2009 |
| FY2008-09 | Legal Aid Society | LAS Contract Expenses | Legal Aid Society—Contract Expenses | 1/14/2009 |
| FY2008-09 | District 3 | D3 Custody Audit | Custody Audit: Board of Supervisors—Supervisorial District 3 | 12/19/2008 |
| FY2008-09 | District 2 | D2 Custody Audit | Custody Audit: Board of Supervisors—Supervisorial District 2 | 12/19/2008 |
| FY2008-09 | Veterans' Services | OVS Review of Services | Review of the Office of Veterans' Services | 11/21/2008 |
| FY2008-09 | District Attorney | DA Disability and Healthcare Insurance Fraud Grant | California Department of Insurance—Healthcare and Long-Term Disability Insurance Fraud Grant, June 30, 2008 | 10/24/2008 |
| FY2008-09 | District Attorney | DA Organized Automobile Fraud Activity Grant | California Department of Insurance—Organized Automobile Fraud Activity Interdiction Program (Urban) Grant, June 30, 2008 | 10/24/2008 |
| FY2008-09 | District Attorney | DA Automobile Insurance Fraud Grant | California Department of Insurance—Automobile Insurance Fraud Grant, June 30, 2008 | 10/24/2008 |
| FY2008-09 | District Attorney | DA Workers Compensation Insurance Fraud Grant | California Department of Insurance—Workers Compensation Insurance Fraud Grant, June 30, 2008 | 10/24/2008 |
| FY2008-09 | Public Defender | PDO Custody Audit | Custody Audit: Public Defender's Office | 9/19/2008 |
| FY2007-08 | Public Administrator/ Guardian/Conservator |
PAGC Bank Reconciliations | Bank Reconciliations—Preparation and Resolution Timeliness | 6/3/2008 |
| FY2007-08 | County Clerk-Recorder | CRO Custody Audit | Custody Audit: Office of Clerk-Recorder | 5/30/2008 |
| FY2007-08 | District Attorney | DA Disability and Healthcare Insurance Fraud Grant | California Department of Insurance—Healthcare and Long-Term Disability Insurance Fraud Grant, June 30, 2007 | 10/19/2007 |
| FY2007-08 | District Attorney | DA Workers Compensation Insurance Fraud Grant | California Department of Insurance—Workers Compensation Insurance Fraud Grant, June 30, 2007 | 10/19/2007 |
| FY2007-08 | District Attorney | DA Organized Automobile Fraud Activity Grant | California Department of Insurance—Organized Automobile Fraud Activity Interdiction Program (Urban) Grant, June 30, 2007 | 10/19/2007 |
| FY2007-08 | District Attorney | DA Automobile Insurance Fraud Grant | California Department of Insurance—Automobile Insurance Fraud Grant, June 30, 2007 | 10/19/2007 |
| FY2007-08 | Controller-Treasurer: Disbursement/ Employee Services Agency |
CTD/ESA Employee Existence | Employee Existence Audit | 9/21/2007 |
| FY2007-08 | Department of Correction | DOC Overtime Audit | Overtime Audit of the Department of Correction | 9/14/2007 |
| FY2007-08 | Employee Services Agency | ESA Data Integrity | Employee Services Agency, Data Integrity Audit | 8/24/2007 |
| FY2007-08 | District Attorney | DA Custody Audit | Custody Audit—Office of the District Attorney | 8/24/2007 |
| FY2006-07 | Social Services Agency | SSA Overtime | Overtime Audit of Social Services Agency | 5/25/2007 |
| FY2006-07 | Technology Services and Solutions | TSS Custody Audit | Custody Audit—Information Services Department | 2/23/2007 |
| FY2006-07 | Controller-Treasurer | CTD Trust Fund Monitoring | Trust Fund Monitoring | 3/16/2007 |
| FY2006-07 | Controller-Treasurer | CTD Bank Accounts' Positive Pay Usage | Bank Accounts' Positive Pay Usage | 5/4/2007 |
| FY2006-07 | Veterans' Services | OVS Review of Services | Review of the Office of Veterans' Services | 12/8/2006 |
| FY2006-07 | District Attorney | DA Workers Compensation Insurance Fraud Grant | California Department of Insurance—Workers Compensation Insurance Fraud Grant, June 30, 2006 | 10/27/2006 |
| FY2006-07 | District Attorney | DA Organized Automobile Fraud Activity Grant | California Department of Insurance—Organized Automobile Fraud Activity Interdiction Program (Urban) Grant, June 30, 2006 | 10/27/2006 |
| FY2006-07 | District Attorney | DA Automobile Insurance Fraud Grant | California Department of Insurance—Automobile Insurance Fraud Grant, June 30, 2006 | 10/27/2006 |
| FY2006-07 | Controller-Treasurer: Payroll | CTD Payroll Account Reconciliations, 1st Follow-Up | Payroll Account Reconciliations Follow-up Audit | 10/11/2006 |
| FY2006-07 | District Attorney | DA Victim Restitution | District Attorney Victim Restitution Audit | 9/15/2006 |
| FY2006-07 | Valley Medical Center/ Controller-Treasurer |
VMC Doctors Payroll | Payroll Audit of Valley Medical Center Doctors for FY 2006 | 9/8/2006 |
| FY2006-07 | Facilities and Fleet | FAF Fleet Management | Custody Audit—ISS Fleet Management | 8/4/2006 |
| FY2005-06 | Department of Tax and Collections/ Assessor |
DTAC/Assessor Property Tax Administration | Review of the State-County Property Tax Administration Grant Program | 6/9/2006 |
| FY2005-06 | Controller-Treasurer: Payroll | CTD Negative Leave Balances | Negative Leave Balances | 6/9/2006 |
| FY2005-06 | Controller-Treasurer | CTD Year-End Expense Accruals and Encumbrance Rollovers | Year-End Expense Accruals & Encumbrance Rollovers | 5/19/2006 |
| FY2005-06 | Delta Dental | DD Management of Claims Review | Management Review—Delta Dental | 4/7/2006 |
| FY2005-06 | Social Services Agency | SSA Digitized Signatures for Immediate-Need Warrants | Digitized Signature for the printing of Immediate Needs Warrents, Social Services Agency | 3/24/2006 |
| FY2005-06 | Filipino American Senior Opportunities Development Council | Fil-Am SODC Management Review | Management Review, Filipino American Senior Opportunities Development Council, Inc. | 3/24/2006 |