The audit had three findings, consisting of the following issues: 1. Systems may not be utilized to ensure accuracy, efficiency, and effectiveness in payroll processes, and the billing process for reimbursable expenses needs to be updated, automated, recorded, and tracked more efficiently in the County’s financial system. 2. Staffing challenges continues to impact ACFD’s overtime expenditures and monitoring. 3. Required rest periods and hours limitations needs to be evaluated to ensure the health and safety of employees.