At the request of management, we conducted a Special Review of the Animal Care and Adoption Division (ACAD) Performance Records and Reporting. Our objectives were to determine whether reported animal dispositions are accurate, to determine whether performance measure numbers are accurate, and to determine whether weaknesses in internal controls exist that may allow improprieties to occur.
We conclude that reported animal dispositions are not consistently accurate; performance measure numbers are not accurate; and weaknesses in internal controls exist that may allow improprieties to occur.
Unsupported changes to euthanasia records were made by the former Director of ACAD (Director). Out of 302 recorded euthanasia that were changed to “owner requested” euthanasia between October 1, 2015 and August 1, 2017, the Director performed 218 (72%). Euthanasia records that are categorized as “owner requested” do not negatively impact the live release rate (LRR). The inappropriate categorization leads to the overall overstatement of the LRR. Of the 218 changes, 87 (40%) changes were made within days prior to the reporting of performance measures by the Director. We reviewed in detail a sample of owner requested euthanasia changes performed by the Director and noted, 16 of 30 (53%) did not have appropriate supporting evidence to justify the changes from euthanasia (which affects live release statistics) to owner requested euthanasia. Since the Director is no longer employed by the County, we have no further recommendation regarding disciplinary action regarding the Director. We found no verifiable evidence that other employees were involved in inappropriate changes to the recorded euthanasia.
Some animals were euthanized without adequate supporting documentation. Thirty-two of 96 (33%) kennel records reviewed and labeled as owner requested euthanasia were inappropriately categorized in the computer system. For 26 of the 32 (81%) records identified, the animal surrender forms did not contain evidence that the owner requested euthanasia. We also noted that animal intake information in their system did not consistently match the information submitted by owners on the animal surrender forms or were incomplete.
We also noted opportunities for improvement relating to segregation of duties and other internal controls. Our report contains a total of 12 recommendations for improvement. |