Audit Committee Meeting - 1:00 PM in Board Of Supervisors-Conference Room A - 175 Fulweiler Ave., Auburn

PLACER COUNTY AUDIT COMMITTEE Committee Members: Joe Parker, Public Member Andrew Sisk Shanti Landon, Board of Supervisors, District 2 Auditor-Controller Anthony DeMattei, Board of Supervisors, District 3 Secretary to the Committee MEETING AGENDA July 8, 2026 1:00 PM COUNTY EXECUTIVE OFFICE BOARD OF SUPERVISORS, CONFERENCE ROOM A 175 FULWEILER AVENUE AUBURN, CA This meeting will be open to in-person attendance. The Audit Committee will no longer utilize Microsoft Teams for public participation. Citizens may submit their comments in written form either by emailing comments to the Office of the Auditor-Controller at Auditor@placer.ca.gov or mailing comments through the U.S. Postal Service to 2970 Richardson Drive, Auburn, CA 95603. I. Call to Order II. Public Comment Persons may address the Committee on items that are not on this agenda. Please limit comments to 3 minutes per person. The Committee is not permitted to take any action on items addressed under Public Comment. III. Oath of Office for Joe Parker IV. Approval of April 15, 2026 Minutes Approve draft minutes from the April 15, 2026 meeting. V. Election of Chair/Vice Chair Elect Chair and Vice Chair of the Committee for the 2026/27 fiscal year. VI. Status Report – External Auditors – LSL (Lance, Soll & Lunghard, LLP) a. Receive a presentation from External Auditors LSL regarding current audits. b. Discussion and Approval of the Agreed-upon Procedures Engagement – HHS Homekey Program. VII. Business Process Review: HHS Administrative Services Division Final Report

VIII. Status Report – Internal Audits Receive a presentation from the Auditor-Controller’s Office on the following items: a. Reports issued since last meeting. b. Current projects c. FY 25/26 Performance Measures IX. Approval of FY 26/27 Audit Plan X. Whistleblower Program Activity Report Receive a presentation from the Auditor-Controller’s Office on the Whistleblower Program cases received from January to June 2026. XI. Adjourn Next scheduled meeting: October 8, 2026 @ 1:00 PM in BOS Conference Room A Materials related to an item on this Agenda submitted to the Committee after distribution of the agenda packet are available for public inspection in the Auditor-Controller’s Office located at 2970 Richardson Drive, Auburn, CA during normal business hours. We are committed to ensuring that persons with disabilities are provided the resources to participate fully in its public meetings. If you are hearing impaired, we have listening devices available. If you have a disability and need a disability-related modification or accommodation to participate in the meeting, please contact the Auditor-Controller’s Office at (530) 889- 4161. Contact the Clerk of your needs at least 24 hours prior to the meeting. If requested, the agenda shall be provided in appropriate alternative formats to persons with disabilities. All requests must be in writing and must be received by the Clerk five (5) business days prior to the scheduled meeting for which you are requesting accommodation. Request received after such time will be accommodated if time permits.

Reports IssuedRpt # Report Date Dept # Department Audit Description Obs # Observation Description Fieldwork Complete Report Issued Follow-up Date 619 3/30/2026 22 TTC Treasurer-Tax-Collectors Office - Treasury Review Q2 FY26 - Mar 2026 - None 3rd Qtr / FYE 2026 3rd Qtr / FYE 2026 N/A 620 4/16/2026 10 CEO Countywide Audit of Employee Reimbursements & Travel Advances 1/9 Workday Expense Workflow Allows Initiator Self- Approval 3rd Qtr / FYE 2026 4th Qtr / FYE 2026 October 2026 620 4/16/2026 10 CEO Countywide Audit of Employee Reimbursements & Travel Advances 2/9 Non-Overnight Mileage Claim Missing Required Details 3rd Qtr / FYE 2026 4th Qtr / FYE 2026 October 2026 620 4/16/2026 10 CEO Countywide Audit of Employee Reimbursements & Travel Advances 3/9 Duplicate Reimbursements 3rd Qtr / FYE 2026 4th Qtr / FYE 2026 October 2026 620 4/16/2026 10 CEO Countywide Audit of Employee Reimbursements & Travel Advances 4/9 Expense Reports Coded to Incorrect Expense Categories 3rd Qtr / FYE 2026 4th Qtr / FYE 2026 October 2026 620 4/16/2026 10 CEO Countywide Audit of Employee Reimbursements & Travel Advances 5/9 Lack of Documented Prior Approval for Non-Overnight Training 3rd Qtr / FYE 2026 4th Qtr / FYE 2026 October 2026 620 4/16/2026 10 CEO Countywide Audit of Employee Reimbursements & Travel Advances 6/9 Expense Calculations and Reimbursements Not Accurate 3rd Qtr / FYE 2026 4th Qtr / FYE 2026 October 2026 620 4/16/2026 10 CEO Countywide Audit of Employee Reimbursements & Travel Advances 7/9 Expenses Lacking Proper Justification or Supporting Documentation 3rd Qtr / FYE 2026 4th Qtr / FYE 2026 October 2026 620 4/16/2026 10 CEO Countywide Audit of Employee Reimbursements & Travel Advances 8/9 Overnight Travel Missing Advance Approvals 3rd Qtr / FYE 2026 4th Qtr / FYE 2026 October 2026 620 4/16/2026 10 CEO Countywide Audit of Employee Reimbursements & Travel Advances 9/9 Dual Use of Travel Request Form and Spend Authorization 3rd Qtr / FYE 2026 4th Qtr / FYE 2026 October 2026 620 4/16/2026 10 CEO Countywide Audit of Employee Reimbursements & Travel Advances AC1 Department Vehicle Pool Logs Not Properly Maintained 3rd Qtr / FYE 2026 4th Qtr / FYE 2026 October 2026

Reports IssuedRpt # Report Date Dept # Department Audit Description Obs # Observation Description Fieldwork Complete Report Issued Follow-up Date 621 6/15/2026 12 DPW > DGS Follow-up to the Year-end Inventory Count for FY 2023- 24 (Fleet Services Division) 1/2 Enhancements Needed to Inventory Counting Procedures (Partially Implemented) 4th Qtr / FYE 2026 4th Qtr / FYE 2026 Follow-up to original report#600, dated 01/23/25 621 6/15/2026 12 DPW > DGS Follow-up to the Year-end Inventory Count for FY 2023- 24 (Fleet Services Division) 2/2 Inventory Identification and Organization (Closed) 4th Qtr / FYE 2026 4th Qtr / FYE 2026 Follow-up to original report#600, dated 01/23/25 622 6/25/2026 14 HHS Follow-Up to the Contractor and Subrecipient Monitoring Audit for the Department of Health & Human Services (HHS) 1/6 Enhancements Needed in the Determination and Monitoring Process (Partially Implemented) 4th Qtr / FYE 2026 4th Qtr / FYE 2026 Follow-up to original report#593, dated 11/06/24 622 6/25/2026 14 HHS Follow-Up to the Contractor and Subrecipient Monitoring Audit for the Department of Health & Human Services (HHS) 2/6 Development of Formal Policies and Procedures (P&P) (Fully Implemented) 4th Qtr / FYE 2026 4th Qtr / FYE 2026 Follow-up to original report#593, dated 11/06/24 622 6/25/2026 14 HHS Follow-Up to the Contractor and Subrecipient Monitoring Audit for the Department of Health & Human Services (HHS) 3/6 Enhanced Training for Contracting Process and Subrecipient Knowledge (Fully Implemented) 4th Qtr / FYE 2026 4th Qtr / FYE 2026 Follow-up to original report#593, dated 11/06/24 622 6/25/2026 14 HHS Follow-Up to the Contractor and Subrecipient Monitoring Audit for the Department of Health & Human Services (HHS) 4/6 Refinements in the Award and Contract Agreement Development Process (Partially Implemented) 4th Qtr / FYE 2026 4th Qtr / FYE 2026 Follow-up to original report#593, dated 11/06/24 622 6/25/2026 14 HHS Follow-Up to the Contractor and Subrecipient Monitoring Audit for the Department of Health & Human Services (HHS) 5/6 Strengthening the Contract Administration and Oversight Process (Partially Implemented) 4th Qtr / FYE 2026 4th Qtr / FYE 2026 Follow-up to original report#593, dated 11/06/24 622 6/25/2026 14 HHS Follow-Up to the Contractor and Subrecipient Monitoring Audit for the Department of Health & Human Services (HHS) 6/6 Enhancements in the Invoice Claims Process (Partially Implemented) 4th Qtr / FYE 2026 4th Qtr / FYE 2026 Follow-up to original report#593, dated 11/06/24