Purpose of Audit

The purpose of our audit was to examine the County’s controls over motor vehicles for the period January 1, 2014 through July 29, 2015.

Background

Orange County has a population of approximately 374,500 and occupies an area of 812 square miles. It is governed by an elected 21-member Legislature. The Department of Public Works is responsible for purchasing, monitoring and maintaining County vehicles. The Department of General Services is responsible for auctioning County-owned vehicles. The 2015 total budget for Orange County was $732.8 million, of which the motor pool is allotted approximately $2 million.

Key Findings

• County officials maintained a perpetual vehicle inventory, but this inventory was not complete and officials did not conduct a regular physical inventory of vehicles.
• The County does not have a policy or written procedures that stipulate the proper actions for officials to take when vehicles are no longer suitable for County business.

Key Recommendations

• Ensure that all vehicles are included on the County’s inventory listing and conduct a physical inventory of motor vehicles.
• Adopt a comprehensive policy to provide guidance on the disposal of motor vehicles.