Audit Committee Meeting - 04/09/2026

The County of Tulare Audit Committee held a meeting on April 9, 2026, primarily focused on reviewing and accepting audit reports related to cash handling and internal controls across various county departments. The committee reviewed findings from surprise cash handling audits at multiple county sites, including the library branches, sheriff's office, University of California Cooperative Extension Office, and Public Defender's office, noting several recommendations such as implementing dual combination safes, improving receipt documentation, conducting surprise cash counts, and enhancing staff training. The committee unanimously approved the audit results and follow-up reviews, including the closure of a payroll cycle audit after corrective controls were implemented. Additionally, the committee discussed adopting updated global internal audit standards, identifying areas of partial and non-conformance, and approved a $15,000 contract for an external peer review to be conducted in late 2026. No new procurement contracts beyond the peer review engagement were discussed, but the meeting included budget approval for this audit service. The committee adjourned with plans to continue monitoring audit improvements and compliance with the new standards.