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.

Internal Audit Reports

Review audits of the County's operations.​

Fiscal Year Agency/Dept/Division Audit Report Audit Report Full Title Report Date
FY2021-22

Social Services Agency/
Public Administrator/
Guardian/Conservator

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

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