Consent-General Government # 21.
Board of Supervisors
Internal Audit
- Meeting Date:
- 05/05/2026
- Brief Title
- Internal Audit Report – IT Disaster Recovery & Emergency Preparedness Assessment
From:
Nathan Lugo, Audit Manager, Division of Internal Audit
Staff Contact:
Nathan Lugo, Audit Manager, Division of Internal Audit
Supervisorial District Impact:
Countywide
Subject
Receive and file the Internal Audit Report titled IT Disaster Recovery and Emergency Preparedness Assessment. (No general fund impact) (Lugo)
Recommended Action
Receive and file the Internal Audit Report titled IT Disaster Recovery and Emergency Preparedness Assessment (December 19, 2025), as previously presented to the Audit Committee.
Strategic Plan Goal(s)
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Operational Excellence |
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In Support of All Goals (Internal Departments Only) |
Reason for Recommended Action/Background
The Division of Internal Audit provides independent and objective oversight of County operations to promote accountability, transparency, and the effective stewardship of public resources.
The Division of Internal Audit engaged Baker Tilly Advisory Group, LP to conduct an assessment of the County’s Information Technology (IT) disaster recovery (DR) and emergency preparedness (EP) processes. The objective of the assessment was to evaluate whether the County’s plans are adequately designed to protect critical systems and data and to support timely restoration of operations in the event of a disruption.
The assessment included a review of key components of the County’s disaster recovery and emergency preparedness framework, including risk assessment and planning, governance and policies, data backup and restoration processes, system redundancy, testing and training, incident response, and plan maintenance.
Overall, the assessment found that while the County has established foundational elements of an IT disaster recovery and emergency preparedness program, improvements are needed to strengthen consistency, testing, and countywide coordination to ensure readiness in the event of a significant disruption.
The assessment identified two findings and one observation related to the County’s disaster recovery and emergency preparedness processes.
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Incomplete Department COOP Annexes (High Risk):Departments have not consistently completed required continuity of operations planning documentation, which may impact the County’s ability to coordinate and respond effectively during an emergency.
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Limited Disaster Recovery and Business Continuity Testing (Medium Risk):Disaster recovery and business continuity testing is limited and does not include full-scale live testing, which may reduce the County’s ability to validate system performance and readiness under real-world conditions.
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Observation – Vendor Contract Language:Opportunities exist to strengthen vendor contract provisions related to disaster recovery, contingency planning, and incident response.
Management generally concurred with the assessment results and has developed action plans to address the identified issues. The Office of Emergency Services is implementing a structured approach to improve compliance with continuity planning requirements, while the Innovation and Technology Services Department has committed to evaluating feasible options to enhance disaster recovery testing within existing resource constraints.
Collaborations (including Board advisory groups and external partner agencies)
The assessment was conducted by Baker Tilly Advisory Group, LP, under the oversight of the Division of Internal Audit. The audit report was reviewed by County Counsel as to form and presented to the Audit Committee on February 19, 2026.
Fiscal Impact
No Fiscal Impact
Fiscal Impact (Expenditure)
- Total cost of recommended action:
- $ 0
- Amount budgeted for expenditure:
- $ 0
- Additional expenditure authority needed:
- $ 0
- On-going commitment (annual cost):
- $
Source of Funds for this Expenditure
- General Fund
- $0
Further explanation as needed:
Attachments
Form Review
| Inbox | Reviewed By | Date |
|---|---|---|
| Nathan Lugo (Originator) | Nathan Lugo | 04/20/2026 03:12 PM |
| Tom Haynes | Tom Haynes | 04/29/2026 10:18 AM |
| Michael Webb | Michael Webb | 04/29/2026 03:34 PM |
| Laura Galindo | Laura Galindo | 04/29/2026 03:48 PM |
- Form Started By:
- Nathan Lugo
- Started On:
- 04/14/2026 02:04 PM
- Final Approval Date:
- 04/29/2026