Fiscal Office/Public Works
January 1, 2023 – December 31, 2023
The Department of Internal Auditing (DIA) has conducted an audit of public records management for the period January 1, 2023, to December 31, 2023. Our main objectives were to:
• Assess the effectiveness and adequacy of policy, procedures, and controls in mitigating the risk of managing the County’s records.
• Evaluate compliance with County record retention policies and related state/federal laws.
To accomplish our objectives DIA:
• Met with management of County Archives and Microfilm departments.
• Documented their processes and identified the related controls.
• Reviewed policies within the County Code and federal laws and Ohio Revised Code (ORC) to identify relevant compliance requirements.
• Reviewed Microfilm and Archives procedures and controls to assess the effectiveness in mitigating risks of managing County records and legal compliance.
This included a review of all approved record retention schedules for requirements related to retainage of records. DIA also compared certain processes performed by Archives and Microfilm to industry best practices.
Our audit procedures disclosed non-compliance and internal control weaknesses and/or areas of potential process improvement related to:
• Non-compliance with the County Code and/or ORC
• Lack of policies and procedures
• Lack of controls or best practices for certain processes related to Archives and Microfilm.
