Pierce County Performance Audit Committee Performance Audit Planning Assessment December 9, 2010

© 2010 IntelliBridge Partners. All rights reserved. Agenda Agenda Project Approach Project Overview Next Steps 1/11/2019 © 2010 IntelliBridge Partners. All rights reserved.

Assessment Approach Developed Assessment Model Gathered Data Scored Analysis tool Uses quantitative and qualitative analysis Gathered Data Documentation Interviews Scored Used defined criteria Assessed likelihood and impact Compile Results Prioritized data 1/11/2019 © 2010 IntelliBridge Partners. All rights reserved.

Participating Departments Budget and Finance Emergency Management Facilities Management Human Resources Information Technology Parks and Recreation Planning and Land Services Public Works & Utilities 1/11/2019 © 2010 IntelliBridge Partners. All rights reserved.

Evaluation Criteria 1 Identify work for which there is a good business case for change to realize cost savings and enhance revenues. 2 Identify service improvements and process improvements that can be made without significantly increasing expenditures. 3 Identify realistic opportunities to improve performance data and measurement systems. 1/11/2019 © 2010 IntelliBridge Partners. All rights reserved.

© 2010 IntelliBridge Partners. All rights reserved. The assessment is designed to prioritize potential performance audit topics. The scores do not represent the performance of the department. They represent the likelihood that a performance audit would identify improvement opportunities against the three priorities in our assessment. 1/11/2019 © 2010 IntelliBridge Partners. All rights reserved.

© 2010 IntelliBridge Partners. All rights reserved. The results are not intended to be a “score card” or “report card” of the departments. The results will be used to inform the development of a performance audit work program. 1/11/2019 © 2010 IntelliBridge Partners. All rights reserved.

Planning Assessment Criteria Overall results identified opportunities for potential process improvements and identifying business cases for change. Code Planning Assessment Criteria A Identify work for which there is a good business case for change to realize cost savings and enhance revenues. B Identify service improvements and process improvements that can be made without significantly increasing expenditures. C Identify realistic opportunities to improve performance data and measurement systems. DRAFT- For discussion purposes only. 1/11/2019 © 2010 IntelliBridge Partners. All rights reserved.

Performance Audit Work Program Professional Judgment Council Priorities Assessment Results 1/11/2019 © 2010 IntelliBridge Partners. All rights reserved.

Recommendation 1 The performance audit staff should use the results of the assessment as one method to inform the development of a performance audit work program. Some audits should focus on streamlining business processes without significant cost to the county. These are activities that cross different departments resulting in potential gaps and overlaps in efforts. Some audits should focus on departmental level issues. 1/11/2019 © 2010 IntelliBridge Partners. All rights reserved.

Recommendation 2 The performance audit staff should develop specific audit objectives focused on addressing the higher priority issues. The objectives should define the specific scope of the audit and expected outcomes. The Performance Audit Committee should also determine whether the work program should cover a two or three year work program. 1/11/2019 © 2010 IntelliBridge Partners. All rights reserved.

Recommendation 3 The Performance Audit Committee should ensure that the appropriate resources are allocated to perform the audit work including the requisite staff training or contractor resources. 1/11/2019 © 2010 IntelliBridge Partners. All rights reserved.

Thank you 1/11/2019 © 2010 IntelliBridge Partners. All rights reserved.