Internal Audit Oversight Committee - April 29, 2026

Agenda

Next Committee meeting: Wednesday, June 24, 2026, 2:30 p.m. to 4:00 p.m.

Future Internal Audit Oversight Committee Meeting Schedule

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

• Wednesday, July 8, 2026*
  2:00 PM to 3:30 PM
  Virtual – ZOOM
• Wednesday, October 14, 2026
  2:00 PM to 3:30 PM
  Virtual – ZOOM

* Special meeting to approve annual audit plan

Draft minutes

Attendance

Committee members

X Minh Dan Vuong, Internal Audit Oversight Committee Chair, Community Member X Wilda Parks, Community Member

X Amy Pena, Community Member

Craig Roberts, Chair of Board of County Commissioners

X Paul Savas, Vice-chair of Board of County Commissioners

Staff support

X Gary Schmidt, County Administrator Billy Williams, County Counsel

X Brian Nava, County Treasurer serving as the Internal Audit Administrator X Jodi Cochran, County Internal Auditor

X Kathy Yeung, Senior Internal Auditor

X Dylan Blaylock, Senior Community Relations Specialist, PGA

Guests

X Pat Gaylord, County Surveyor

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

Meeting minutes: January 14, 2026

Chair Minh Dan Vuong

The draft January 14, 2026, Internal Audit Oversight Committee meeting minutes were presented.

Wilda Parks moved to adopt the January 14, 2026, draft minutes as written. Commissioner Paul Savas seconded the motion. Only members present during the January 14, 2026, meeting were called to vote. Wilda Parks, Paul Savas, and Minh Dan Vuong voted yes. The minutes were approved unanimously and adopted as written.

Decision, action, or assignment:

January 14, 2026, minutes approved as written.

Public Land Corner Program audit engagement results and report

Kathy Yeung, Senior Internal Auditor

Pat Gaylord, County Surveyor

Kathy Yeung presented the Public Land Corners audit results. County Surveyor Pat Gaylord joined the presentation and was available for comments and questions.

The presentation addressed why the engagement was important, what was observed, and the status of recommendations. County Surveyor Pat Gaylord shared his positive learning experience and commented that the audit recommendations provided a blueprint to assist with moving forward. The fee approval that will occur in July would help with implementing the recommendations. Pat commented that Kathy and Jodi did a great job with the audit report as they were not familiar with the program operations prior to the start of the audit.

The Committee discussed the cost and resources associated with the recommendations. Pat Gaylord noted his team and him have worked on the funding and are confident in implementing the recommendations within the budget.

Commissioner Savas inquired about how public land corners support property line disputes and the risk of tampering with corners that impact accuracy. Pat discussed how the program re-established the public land corners from the 1800s. Additionally, the law prohibits the disturbance of public land corners.

Chair Vuong concluded by thanking the audit team for the clear writing, pictures, and helpful recommendations in the report. Chair Vuong also thanked County Surveyor Pat Gaylord for joining the meeting, cooperation with the auditors, and willingness to engage in the audit process.

Decision, action, or assignments:

None

2025-2030 Strategic Plan (Draft)

Jodi Cochran, County Internal Auditor

Jodi Cochran presented the 2025-2030 draft strategic plan presentation. The four strategies and the 18 goals were discussed. Approval of the strategic plan will be conducted at the next Oversight Committee meeting.

The Oversight Committee discussed staff size in comparison to other counties. Jodi shared that relative to regional audit offices and other members of the Association of Local Government Auditor; the staff size should be about 3.5 to 4 full-time equivalent employees based on the county’s population and budget in 2022. The committee discussed the average amount of time an audit takes and how the subject, scope and complexity of an audit determine the amount of time necessary. Chair Vuong shared the Office is doing a fantastic job with a small team, and he hoped the Office will continue producing shorter, concise audits.

Decision, action, or assignments:

None

Association of Local Government Auditors 2025 Knighton Award

Jodi Cochran, County Internal Auditor

Jodi shared information about what the Association of Local Government Auditors does and how the Knighton Award recognizes the best performance for audit reports. Jodi was proud to announce that the Asset Management audit report won the 2025 Exemplary Knighton Award and that both she and Kathy will be attending the 2026 conference in Cleveland, Ohio, to present the report findings. Submitting a report for the award consideration accomplished one of the strategic plan goals.

The Oversight Committee watched the video of the acceptance speech that will be played at the conference. The Oversight Committee congratulated the Office for winning the award, thanked leadership for the tone and support and the Public Government Affairs department for promoting Clackamas County in front of a national audience of auditors.

Decision, action, or assignments:

None

Quarterly status updates

Jodi Cochran, County Internal Auditor

The FY26 audit plan was presented for the status update. As risks are fluent and emergent, audits may roll off at the end of the year during the annual review. To date, three activities have been completed, four are in progress, and two planned activities have not started.

The Quality Assurance and Improvement Program status report was provided. The review of the report at the committee meeting is based on availability of time, and the report is typically provided at a high level.

The quarterly Quality Assurance and Improvement Program status report assists in monitoring the activities of the office, progress toward its strategic goals and its compliance with professional standards.

The topic of discussion during this quarter related to sufficiency and competency standards. Both Jodi and Kathy have acquired more than the required hours of continuing education to maintain professional certifications in good standing.

Jodi also noted that the table in the Quality Assurance and Improvement Program document has not been updated to reflect the new Global Internal Audit Standards structure. Updating the document and other communication tools were included in the strategic plan.

As this was informational, no further action was needed.

Decision, action, or assignments:

None

Round Table

All

Chair Vuong welcomed Amy Pena as the new Oversight Committee member. Amy introduced herself and shared her background and area of expertise.

Meeting adjournment

Chair Minh Dan Vuong

With no additional comments from the Committee, the meeting adjourned at 9:58 a.m.

Next scheduled meetings:

Wednesday, June 24, 2026, 2:30 p.m. to 4:00 p.m.

Future Internal Audit Oversight Committee meeting schedule

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

Wednesday, July 8, 2026* 2:00 PM to 3:30 PM

Virtual – ZOOM

Wednesday, October 14, 2026

2:00 PM to 3:30 PM

Virtual – ZOOM

* Special meeting to approve annual audit plan

Submitted by: Kathy Yeung

Adopted as written by Internal Audit Oversight Committee on