Internal Audit

Internal Audit Reports

Review audits of the County's financial operations.​

Fiscal Year Agency/Dept/Division Audit Report Full Title Date
FY2018-19 CTD Payroll Overpayments Controller-Treasurer 2018 Controller-Treasurer Internal
Controls over Payroll Overpayments
4/15/2019
FY2018-19 CTD Cash Handling, 1st Follow-Up Controller-Treasurer Follow-up Audit to the Internal Audit Report: Audit of Cash Handling dated October 19, 2016 3/14/2019
FY2018-19 ROV Election Workers Payments, 1st Follow-Up (final) Registrar of Voters A Follow-up Audit to the Internal Audit Report: FY14 Registrar of Voters Election Workers Payments’ Internal Controls 11/19/2018
FY2018-19 PAGC Custody Internal Controls, 4th Follow-Up (final) Public Administrator/Guardian/Conservator A Fourth Follow-up Audit to the Internal Audit Report: PAGC Custody Internal Controls Audit Issued August 5, 2010 10/19/2018
FY2018-19 ESA Out-of-State County Retiree Medical Coverage Payments, 1st Follow-up (final) Employee Services Agency 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 WCD Worker's Compensation Medical Payments, 1st Follow-Up Workers' Compensation A Follow-up Audit to the Internal Audit Report: 2016 Workers’ Compensation Medical Payments' Internal Controls 5/7/2018
FY2017-18 ESA Medicare B Reimbursement Payments, 1st Follow-Up Employee Services Agency A Follow-up Audit to the Internal Audit Report: Audit of the FY14 Medicare B Reimbursement Payments’ Internal Controls 12/27/2017
FY2017-18 CRO Social Security Number Truncation Project, Second Review County Clerk-Recorder Clerk-Recorder’s Social Security Number Truncation Project Second Review: Activities of January 1, 2013 to August 31, 2017 11/7/2017
FY2017-18 PRC Personal Property Disposal Process, 2nd Follow-up Procurement 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 WCD Worker's Compensation Medical Payments Workers' Compensation Audit of the 2016 Workers’ Compensation Medical Payments’ Internal Controls 8/18/2017
FY2016-17 ESA In-Lieu Medical Coverage Payments Employee Services Agency Audit of the 2015 In-Lieu of Medical Coverage Payments' Internal Controls 2/22/2017
FY2016-17 ROV Election Workers Payments Registrar of Voters Audit of the FY14 Registrar of Voters Election Payments' Internal Controls 1/17/2017
FY2016-17 FAF Internal Controls, 2nd Follow-Up Facilities and Fleet A Second Follow-up Audit to the Internal Audit Report: Facilities and Fleet Internal Controls 11/8/2016
FY2016-17 CTD Cash Handling Controller-Treasurer Audit of Cash Handling 10/19/2016
FY2016-17 DTAC Victim Restitution Payments, 1st Follow-up Department of Tax and Collections A Follow-up Audit to the Internal Audit Report: Audit of the FY 14 Victim Restitution Payments' Internal Controls 8/8/2016
FY2016-17 VMC Custody Audit, 1st Follow-Up Valley Medical Center A Follow-up Audit to the Internal Audit Report: Custody Audit—Valley Medical Center 8/8/2016
FY2015-16 FAF Internal Controls, 1st Follow-Up Facilities and Fleet A Follow-up Audit to the Internal Audit Report: Facilities and Fleet Internal Controls 4/22/2016
FY2015-16 PAGC Custody Internal Controls, 3rd Follow-Up Public Administrator/Guardian/Conservator A Third Follow-up to the Internal Audit Report:PAGC Custody Internal Controls Audit issued August 5, 2010 3/21/2016
FY2015-16 WCD iVOS System Audit, 1st Follow-Up Workers' Compensation A Follow-up Audit to the Internal Audit Report: Workers Compensation iVOS System Audit 11/10/2015
FY2015-16 PRC Personal Property Disposal Process, 1st Follow-Up Procurement 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 ESA Access to HaRP (Human Resource and Payroll System) Data Employee Services Agency A Follow-up Audit to the Internal Audit Report: Access to Data in the Human Resource Payroll System (HaRP) 10/23/2015
FY2015-16 LAS Contract Expenses, 1st Follow-Up Legal Aid Society A Follow-up Audit to the Legal Aid Society—Contract Expenses issued January 14, 2009 9/30/2015
FY2015-16 PRC Office Depot's Compliance with Contract Pricing Provisions, 1st Follow-Up Procurement 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 D2 Non-personnel Services and Supplies (Object 2) Expenditures, 1st Follow-Up District 2 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 D2 Procurement Card (P-Card) Transactions, 1st Follow-Up District 2 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 SSA Purchases, Accountability, and Performance Incentives, 1st Follow-Up Social Services Agency 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 ESA Medicare B Reimbursement Payments Employee Services Agency Audit of the FY14 Medicare B Reimbursement Payments' Internal Controls 6/10/2015
FY2014-15 DTAC Victim Restitution Payments Department of Tax and Collections Audit of the FY14 Victim Restitution Payments' Internal Controls 1/12/2015
FY2014-15 PAGC Custody Internal Controls, 2nd Follow-Up Public Administrator/Guardian/Conservator 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 CRO Social Security Number Truncation, First Review County Clerk-Recorder Clerk-Recorder's Social Security Number Truncation Program Review, January 1,1980 to December 31, 2012 12/18/2013
FY2013-14 DA Automobile Insurance Fraud Grant Expenditures District Attorney Office of the District Attorney— Automobile Insurance Fraud Grant Expenditures, Fiscal Year Ended, June 30, 2013 10/28/2013
FY2013-14 DA Disability Insurance Fraud Grant Expenditures District Attorney Office of the District Attorney—Disability Insurance Fraud Grant Expenditures, Fiscal Year Ended, June 30, 2013 10/28/2013
FY2013-14 DA Organized Automobile Fraud Activity Grant Expenditures District Attorney 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 DA Workers Compensation Insurance Fraud Grant Expenditures District Attorney Office of the District Attorney—Workers Compensation Insurance Fraud Grant Expenditures, Fiscal Year Ended, June 30, 2013 10/28/2013
FY2013-14 PAGC Custody Internal Controls, 1st Follow-Up Public Administrator/Guardian/Conservator 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 DA Procurement Card (P-card) Transactions District Attorney 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 CEO Procurement Card (P-card) Transactions County Executive's Office 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 Procurement Card (P-card) Transactions Assessor's Office Audit of Procurement Card (P-Card) Transactions of Lawrence Stone, Asessor, for the Period of January 2011 through September 2012 2/4/2013
FY2012-13 D3 Procurement Card (P-card) Transactions District 3 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 D5 Procurement Card (P-card) Transactions District 5 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 D4 Procurement Card (P-card) Transactions District 4 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 D1 Procurement Card (P-card) Transactions District 1 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 D2 Procurement Card (P-Card) Transactions District 2 Audit of Procurement Card (P-Card) Transactions of Supervisor George Shirakawa (District 2) for January 2009 through September 2012 12/3/2012
FY2012-13 D2 Non-personnel Services and Supplies (Object 2) Expenditures District 2 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 DA Automobile Insurance Fraud Grant District Attorney California Department of Insurance—Automobile Insurance Fraud Grant, June 30, 2102 10/22/2012
FY2012-13 DA Workers Compensation Insurance Fraud Grant District Attorney California Department of Insurance—Workers Compensation Insurance Fraud Grant, June 30, 2012 10/22/2012
FY2012-13 DA Disability and Healthcare Insurance Fraud Grant District Attorney California Department of Insurance—Disability and Healthcare Insurance Fraud Grant, June 30, 2012 10/22/2012
FY2012-13 DA Organized Automobile Fraud Activity Grant District Attorney California Department of Insurance—Organized Automobile Fraud Activity Interdiction Program (Urban) Insurance Fraud Grant, June 30, 2012 10/22/2012
FY2011-12 D1 Custody Audit District 1 Transition Audit—Financial Report, Board of Supervisors—Supervisorial District 1 4/6/2012
FY2011-12 FAF Internal Controls Facilities and Fleet Facilities and Fleet Internal Controls 8/1/2011
FY2010-11 PRC Office Depot's Compliance with Contract Pricing Provisions Procurement Audit of Office Depot's Compliance with Contract Pricing Provisions 12/7/2010
FY2010-11 DA Automobile Insurance Grant District Attorney California Department of Insurance—Automobile Insurance Fraud Grant, June 30, 2010 10/15/2010
FY2010-11 DA Disability and Healthcare Insurance Fraud Grant District Attorney California Department of Insurance—Healthcare and Long-Term Disability Insurance Fraud Grant, June 30, 2010 10/15/2010
FY2010-11 DA Organized Automobile Fraud Activity Grant District Attorney California Department of Insurance—Organized Automobile Fraud Activity Interdiction Program (Urban) Grant, June 30, 2010 10/15/2010
FY2010-11 DA Workers Compensation Insurance Fraud Grant District Attorney California Department of Insurance—Workers Compensation Insurance Fraud Grant, June 30, 2010 10/15/2010
FY2010-11 FAF Custody Audit Facilities and Fleet Custody Audit—Financial Report, Facilities and Fleet Department 10/1/2010
FY2010-11 PAGC Custody Internal Controls Public Administrator/Guardian/Conservator Public Administrator/Guardian/Conservator's Office Custody Internal Controls 8/5/2010
FY2009-10 VMC Purchasing System Audit Valley Medical Center VMC McKesson System Audit 2/26/2010
FY2009-10 DA Workers Compensation Insurance Fraud Grant District Attorney California Department of Insurance—Workers Compensation Insurance Fraud Grant, June 30, 2009 11/3/2009
FY2009-10 DA Automobile Insurance Fraud Grant District Attorney California Department of Insurance—Automobile Insurance Fraud Grant, June 30, 2009 11/3/2009
FY2009-10 DA Disability and Healthcare Insurance Fraud Grant District Attorney California Department of Insurance—Healthcare and Long-Term Disability Insurance Fraud Grant, June 30, 2009 11/3/2009
FY2009-10 DA Organized Automobile Fraud Activity Grant District Attorney California Department of Insurance—Organized Automobile Fraud Activity Interdiction Program (Urban) Grant, June 30, 2009 11/3/2009
FY2009-10 CTD/PRC Direct Pay Code Process Controller-Treasurer/Procurement Direct Pay Code Process—Internal Controls 10/5/2009
FY2009-10 WCD iVOS System Audit Workers' Compensation Workers Compensation iVOS System Audit 8/3/2009
FY2008-09 PAGC Custody Internal Controls Public Administrator/Guardian/Conservator Custody Audit—Financial Report, Public Administrator/Guardian/ Conservator's Office 6/30/2009
FY2008-09 CEO Custody Audit County Executive's Office Custody Audit—Financial Report, County Executive's Office 6/30/2009
FY2008-09 VMC Custody Audit Valley Medical Center Custody Audit—Valley Medical Center 5/1/2009
FY2008-09 ESA HaRP Access to Data Employee Services Agency Access to Data in the Human Resource and Payroll System (HaRP) 1/29/2009
FY2008-09 SSA Purchases, Accountability, and Performance Incentives Social Services Agency Social Services Agency Purchases, Accountability, and Distributions of Performance Incentives 1/27/2009
FY2008-09 LAS Contract Expenses Legal Aid Society Legal Aid Society—Contract Expenses 1/14/2009
FY2008-09 D3 Custody Audit District 3 Custody Audit: Board of Supervisors—Supervisorial District 3 12/19/2008
FY2008-09 D2 Custody Audit District 2 Custody Audit: Board of Supervisors—Supervisorial District 2 12/19/2008
FY2008-09 OVS Review of Services Veterans' Services Review of the Office of Veterans' Services 11/21/2008
FY2008-09 DA Disability and Healthcare Insurance Fraud Grant District Attorney California Department of Insurance—Healthcare and Long-Term Disability Insurance Fraud Grant, June 30, 2008 10/24/2008
FY2008-09 DA Organized Automobile Fraud Activity Grant District Attorney California Department of Insurance—Organized Automobile Fraud Activity Interdiction Program (Urban) Grant, June 30, 2008 10/24/2008
FY2008-09 DA Automobile Insurance Fraud Grant District Attorney California Department of Insurance—Automobile Insurance Fraud Grant, June 30, 2008 10/24/2008
FY2008-09 DA Workers Compensation Insurance Fraud Grant District Attorney California Department of Insurance—Workers Compensation Insurance Fraud Grant, June 30, 2008 10/24/2008
FY2008-09 PDO Custody Audit Public Defender Custody Audit: Public Defender's Office 9/19/2008
FY2007-08 PAGC Bank Reconciliations Public Administrator/Guardian/Conservator Bank Reconciliations—Preparation and Resolution Timeliness 6/3/2008
FY2007-08 CRO Custody Audit County Clerk-Recorder Custody Audit: Office of Clerk-Recorder 5/30/2008
FY2007-08 DA Disability and Healthcare Insurance Fraud Grant District Attorney California Department of Insurance—Healthcare and Long-Term Disability Insurance Fraud Grant, June 30, 2007 10/19/2007
FY2007-08 DA Workers Compensation Insurance Fraud Grant District Attorney California Department of Insurance—Workers Compensation Insurance Fraud Grant, June 30, 2007 10/19/2007
FY2007-08 DA Organized Automobile Fraud Activity Grant District Attorney California Department of Insurance—Organized Automobile Fraud Activity Interdiction Program (Urban) Grant, June 30, 2007 10/19/2007
FY2007-08 DA Automobile Insurance Fraud Grant District Attorney California Department of Insurance—Automobile Insurance Fraud Grant, June 30, 2007 10/19/2007
FY2007-08 CTD/ESA Employee Existence Controller-Treasurer: Disbursement/Employee Services Agency Employee Existence Audit 9/21/2007
FY2007-08 DOC Overtime Audit Department of Correction Overtime Audit of the Department of Correction 9/14/2007
FY2007-08 ESA Data Integrity Employee Services Agency Employee Services Agency, Data Integrity Audit 8/24/2007
FY2007-08 DA Custody Audit District Attorney Custody Audit—Office of the District Attorney 8/24/2007
FY2006-07 SSA Overtime Social Services Agency Overtime Audit of Social Services Agency 5/25/2007
FY2006-07 TSS Custody Audit Technology Services and Solutions Custody Audit—Information Services Department 2/23/2007
FY2006-07 CTD Trust Fund Monitoring Controller-Treasurer Trust Fund Monitoring 3/16/2007
FY2006-07 CTD Bank Accounts' Positive Pay Usage Controller-Treasurer Bank Accounts' Positive Pay Usage 5/4/2007
FY2006-07 OVS Review of Services Veterans' Services Review of the Office of Veterans' Services 12/8/2006
FY2006-07 DA Workers Compensation Insurance Fraud Grant District Attorney California Department of Insurance—Workers Compensation Insurance Fraud Grant, June 30, 2006 10/27/2006
FY2006-07 DA Organized Automobile Fraud Activity Grant District Attorney California Department of Insurance—Organized Automobile Fraud Activity Interdiction Program (Urban) Grant, June 30, 2006 10/27/2006
FY2006-07 DA Automobile Insurance Fraud Grant District Attorney California Department of Insurance—Automobile Insurance Fraud Grant, June 30, 2006 10/27/2006
FY2006-07 CTD Payroll Account Reconciliations, 1st Follow-Up Controller-Treasurer: Payroll Payroll Account Reconciliations Follow-up Audit 10/11/2006
FY2006-07 DA Victim Restitution District Attorney District Attorney Victim Restitution Audit 9/15/2006
FY2006-07 VMC Doctors Payroll Valley Medical Center/Controller-Treasurer Payroll Audit of Valley Medical Center Doctors for FY 2006 9/8/2006
FY2006-07 FAF Fleet Management Facilities and Fleet Custody Audit—ISS Fleet Management 8/4/2006
FY2005-06 DTAC/Assessor Property Tax Administration Department of Tax and Collections/Assessor Review of the State-County Property Tax Administration Grant Program 6/9/2006
FY2005-06 CTD Negative Leave Balances Controller-Treasurer: Payroll Negative Leave Balances 6/9/2006
FY2005-06 CTD Year-End Expense Accruals and Encumbrance Rollovers Controller-Treasurer Year-End Expense Accruals & Encumbrance Rollovers 5/19/2006
FY2005-06 DD Management of Claims Review Delta Dental Management Review—Delta Dental 4/7/2006
FY2005-06 SSA Digitized Signatures for Immediate-Need Warrants Social Services Agency Digitized Signature for the printing of Immediate Needs Warrents, Social Services Agency 3/24/2006
FY2005-06 Fil-Am SODC Management Review Filipino American Senior Opportunities Development Council Management Review, Filipino American Senior Opportunities Development Council, Inc. 3/24/2006

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.​​​

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