The mission of the Internal Audit Unit (IAU) is to provide independent, objective assurance and accounting advisory services to assist the Board of Supervisors and County Management; and to add value and improve the County's operations by promoting integrity, accountability, compliance and innovation.
The IAU is responsible for the audit functions of Sacramento County. This includes performing financial and compliance audits for County departments, special districts, Federal and State grants, joint power authorities, trust funds and other district's who's funds are deposited in the County Treasury. Reviews are performed of the Comprehensive Online Management Personnel and Accounting System (COMPASS) for Sacramento County; and of how various departments utilize COMPASS and the established internal controls.
The IAU also conducts compliance audits and reviews of transient occupancy tax, utility tax and concessionaires doing business within the County, and investigates any cash or property losses occurring within the County.
Legal authority to perform these duties is set forth in California Code, principally in Government Code Section 26909, the State Constitution and Resolutions of the County Board of Supervisors.
This IAU performs approximately 45 audits and reviews per year. This work is accomplished by seven professional Auditors, one Audit Manager, and one Sr. Accounting Manager.
List of Audit reports and reviews.
The Sacramento County Open Data portal provides a searchable database of all Audit Reports maintained by the Department of Finance. The following internet browsers are supported for viewing documents in the Sacramento County Open Data portal:
- Internet Explorer 11 - Compatibility View is not supported
- iOS Safari
- Chrome for Android
The Fiscal Year 2020-21 Audit Plan is now available.
Fiscal Year 2019-20 Audit Plan
Risk Assessment Study
The Internal Audits Unit of the
Department of Finance prepared a Risk Assessment Study for the current fiscal
year. Internal Auditing standards and general auditing practices encourage
audit departments to establish a risk-based approach to determine priorities
for audit activities. The following reports are the results of such efforts:
Risk Assessment Study - Current Year
Risk Assessment Study - Previous Years
Department of Finance
Attn: Internal Audits Unit
700 H Street, Room 3650
Sacramento, CA 95814
TDD callers should dial 1-800-735-2929 or 711 for California Relay Service.