Douglas County Internal Audit Division (DCIAD)

To report suspected fraud or wrongdoing in Douglas County government operations, call 444-1612, or This e-mail address is being protected from spambots. You need JavaScript enabled to view it .

Each year, the Douglas County Audit Committee approves the DCIAD's annual work plan. Testing is also directed by the County's external auditors. Listed below are the completed audit reports from those work plans:

Audits/Special Reports released during the 2008-2009 Fiscal Year

Annual Purchasing Department Inventory - Garage and Warehouse                                 

Douglas County Fixed Assets Annual Testing and Bi-Annual Physical Inventory of Equipment Purchased with Grant Funds

Douglas County Accounts Receivable Annual Testing    

Douglas County Motor Vehicle Testing

Douglas County CIP Testing

Douglas County Annual Payroll Testing

Douglas County Treasurer Year-End Cash Count

Audits/Special Reports released during the 2007-2008 Fiscal Year
Audit of Emergency Management

Audit of Douglas County Treasurer Collections of Commission (Fees) 

Audit of Department of Corrections Community Corrections        

Audit of Douglas County Treasurer Motor Vehicle Division

Audit of Douglas County Assessor                   

Audit of Douglas County Election Commission
Follow-up of DOTComm Contracts

Follow-up of Douglas County Health Center               

Follow-up of Corrections Inmate Billing and Reimbursement                                   

Follow-up of Douglas County Environmental Services (Landfill)                              

Annual Purchasing Inventory - Garage and Warehouse       

Annual Payroll Review

Review of Construction in Progress (CIP)

Follow-up of DOTComm Business Continuity and Disaster Recovery

Audits/Special Reports released during the 2006-2007 Fiscal Year

Audit of Department of Corrections Inmate Billing and Reimbursement Process

Audit of Douglas County Health Center Internal Controls Relating to Accounting Processes

Audit of DOTComm Contracts and Proposals

Douglas County Annual Purchasing Department Inventory - Garage and Warehouse     

Douglas County Environmental Services (Landfill)        

Douglas County Accounts Payable Interface Process

Douglas County Tax Control

Audit of DOTComm Disaster Recovery Plan and Business Continuity Plan

Audits and special reports that contain information considered to be security related, while public record, are only available upon written request.  Please send any such requests to:  Douglas County Internal Audit Division, 1819 Farnam St., Room H08, Omaha, NE  68183.  All requests must contain name, address, and other contact information (i.e. phone number and e-mail address).  Copies are available at the same rate as copies of other official documents (50 cents per page).  

Background information

As Comptroller, the Douglas County Clerk performs a function unique to Douglas County– that of the internal auditor. The Internal Audit Division was created in the mid-1980s.  

The Douglas County Internal Audit Division (DCIAD) is an independent appraisal activity established to conduct reviews of operations and procedures. The division reports findings and recommendations to the Clerk/Comptroller, management, the Audit Committee, and the Board of Commissioners, as appropriate. 

At the Clerk's recommendation, in early 1995, the Douglas County Audit Committee was reactivated to enhance Douglas County offices' accountability to the citizens they serve. The Audit Committee:

• Reviews and approves the annual plan for the Internal Audit Division of the Clerk/Comptroller's office to help internal auditor's to maintain the independence needed to perform their duties. 
• Reviews all findings cited by the internal auditors in their work and makes recommendations to management based on these findings.

The Audit Committee formulated a policy and process to be used when Douglas County elected officials, department heads, or other employees require the assistance of Internal Audit. These requests fall outside of the annual plan and are submitted for approval to the Chair of the Audit Committee.  

Statutory provisions

The authority for the Internal Audit function of Douglas County is derived from two documents. The first is Nebraska Statutes 23:

"The County Comptroller shall act as the general accountant, chief auditing officer, internal auditor and fiscal agent of the county and shall exercise a general supervision over all officers of the county charged in any manner with the receipt, collection, or disbursement of the county revenue."

The second is the DCIAD Charter:

"The Internal Audit Division reports to the Douglas County Clerk Ex-Officio Comptroller of Douglas County, but has unrestricted access to the elected officials' fee offices and the Douglas County Audit Committee, and the Douglas County Board of Commissioners. These reporting channels ensure Division independence, promote comprehensive audit coverage and assures adequate consideration of audit recommendations. 

"Personnel of the Internal Audit Division, in the performance of audits and with stringent accountability of safekeeping and confidentiality, will be granted unlimited access to all County activities, records, property and employees."

DCIAD responsibilities

The DCIAD is responsible for assessing the various functions and control systems of Douglas County and for advising County management about their condition. Fulfillment of this accountability includes:

1. Appraising the effectiveness of administrative and financial controls, and reliability of county-developed data.
2. Evaluating sufficiency of, and adherence to, county plans, policies and procedures and compliance with laws and regulations.
3. Determining whether adequate controls exist for safeguarding county assets and, when appropriate, verify the existence of assets.
4. Performing special audits requested by county management or the Board of Commissioners.
5. Appraising whether county resources are used effectively and efficiently, and making appropriate recommendations to management.
6. Coordinating audit planning, and scheduling activities with county management and independent auditors.
7. Conducting information systems and related technology audits to determine effectiveness, efficiency, confidentiality, integrity, availability, compliance with laws and regulations, and reliability of information.
8. Auditing any entity or activity that affects the interests of Douglas County.

For information about the DCIAD, please call the Chief Deputy Douglas County Clerk at 444-7151.

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