Internal Audit Oversight Committee - July 16, 2025

Agenda

Next IAOC Meeting: Wednesday, July 16, 2025, 11:00am to Noon
Note* Special meeting to review and approval FY26 Audit Plan

Future Internal Audit Oversight Committee Meeting Schedule

Quarterly on the second Wednesday of the month (January, April, June, October)

• Wednesday, October 8, 2025
  2:00 PM to 3:30 PM
  Virtual – ZOOM
• Wednesday, January 14, 2025
  2:00 PM to 3:30 PM
  Virtual – ZOOM

Internal Audit Oversight Committee meetings are public meetings, conforming to Oregon’s Public Meeting Law. We encourage all interested to join for observation. If you would like to share comments with the Committee, please email your thoughts to OCIA@Clackamas.us. All emails received by the Office of County Internal Audit will be provided to the Committee members for consideration.

The Clackamas County Internal Audit Oversight Committee is established under the authority provided in County Code Chapter 2.15: County Internal Auditor. It is comprised of two County Commissioners, the County Administrator, the County Counsel and three community members representing cumulative expertise in local government, finance, risk, information security, equity and process improvement.

Through oversight of the Office of County Internal Audit activities, the Committee’s mission is to enhance and protect Clackamas County’s organizational value by promoting risk-based and objective assurance, advice and insight. The Committee is authorized to:

• Evaluate management’s response to audit recommendations and noted opportunities for improvement.
• Ensure no unreasonable restrictions are placed on the County Internal Auditor.
• Support transparent communication between the County Internal Auditor, County Administrator and Board of County Commissioners.
• Monitor Office of County Internal Audit activities by working with the County Internal Auditor.

Committee members do not direct staff, and County operational strategies and management decisions are not made during these meetings. The Office of County Internal Audit and the Internal Audit Oversight Committee encourages management to facilitate those discussions and activities in different venues - allowing County governing bodies to provide County leadership and direction. Internal Audit Oversight Committee meetings serve to raise awareness, transparency and accountability - to build public trust through good government.

Minutes

• X Minh Dan Vuong, IAOC Chair, Community Member
• X Brian Nava, County Treasurer (Non-voting)
• X Jeff Gibbs, Community Member
• X Jodi Cochran, County Internal Auditor
• X Wilda Parks, Community Member
• X Kathy Yeung, Senior Internal Auditor
• X Craig Roberts, Chair of Board of County Commissioners
• X Garrett Teague, Senior Community Relations Specialist, PGA
• X Paul Savas, Vice-chair of Board of County Commissioners
• X Nancy Bush, County Operating Officer
• X Gary Schmidt, County Administrator
• Vacant, County Counsel

Welcome and Introductions
Chair Minh Dan Vuong

Chair Minh Dan Vuong opened the meeting and welcomed the Internal Audit Oversight Committee members. Chair Minh Dan Vuong went over the purpose of this meeting and the role/responsibilities of the Oversight Committee.

County Internal Auditor Jodi Cochran performed a roll call. It was noted a committee quorum was present.

It was announced that the meeting is a public meeting and is accessible via ZOOM to any member of the community who would like to observe. Public comment will not be taken during the meeting but can be emailed to OCIA@Clackamas.us. 

Decision, action, or assignments:

• None

FY25-26 Audit Plan
Jodi Cochran, County Internal Auditor

Jodi presented the proposed FY25-26 Audit Plan. The presentation highlighted the Office of County Internal Audit’s roles and responsibilities, risk assessment results, proposed engagements, and the recommended Internal Audit Oversight Committee action. For each proposed engagement, the risk score, strategic priority, and insight on the evaluation standards were provided.

Commissioner Paul Savas moved to adopt the FY25-26 Audit Plan as written. Wilda Parks seconded the motion. The following members voted yes: Minh Dan Vuong, Wilda Parks, Jeff Gibbs, Chair Craig Roberts, Commissioner Paul Savas, and Gary Schmidt. The motion was approved unanimously.

Decision, action, or assignments:

• FY25-26 Audit Plan approved as written.

Clackamas County Circuit Courthouse project audit – Final report
Jodi Cochran, County Internal Auditor
Nancy Bush, County Operating Officer

Jodi Cochran presented the Clackamas County Circuit Courthouse project audit results. Nancy Bush was present as both the County Operating Officer and as the Project Manager. The presentation addressed why the engagement was important, what was observed, and the status of recommendations.

Commissioner Savas inquired about contract administration and maintenance costs beyond the 30-year contract. Nancy and Jodi provided responses and indicated how recommendation four on the report regarding a formal contract administration plan would strengthen sustainability, quality and consistency of contract administration activities.

As this was information, no further action was needed.

Decision, action, or assignments:

• Informational — solicit feedback

Round Table
All

No additional comments made.

Meeting adjournment
Chair Minh Dan Vuong

With no additional comments from the Committee, the meeting adjourned at 11:40 a.m.

Next scheduled meetings:

Wednesday, October 8, 2025
2:00 p.m. to 3:30 p.m. Location: Virtual – Zoom

Note: Meeting was subsequently rescheduled to October 29, 2025

Submitted by: Kathy Yeung

Adopted as written by Internal Audit Oversight Committee on October 29, 2025