Heat Maps - Revision history

Neil thibodaux: /* Fourth Priority - Principle #17 - Evaluate Issues and Remediate Deficiencies */

2026-10-03T22:29:35Z

Fourth Priority - Principle #17 - Evaluate Issues and Remediate Deficiencies

← Older revision		Revision as of 15:29, 3 October 2026
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	This section identifies the top governance issues identified from the trending of Maricopa County internal control weaknesses identified from Jamie's personal observations or publicly available information.		This section identifies the top governance issues identified from the trending of Maricopa County internal control weaknesses identified from Jamie's personal observations or publicly available information.

	==== Third Priority - Principle #1 - Demonstrate Commitment to Integrity and Ethical Values ====		==== Third Priority - Principle 1 - Demonstrate Commitment to Integrity and Ethical Values ====
	The Green Book summary of Principle #1 is stated in the following:		The Green Book summary of Principle #1 is stated in the following:
	'''[[1.01\|Attribute 1.01]]''' The oversight body and management should demonstrate a commitment to integrity and ethical values.		'''[[1.01\|Attribute 1.01]]''' The oversight body and management should demonstrate a commitment to integrity and ethical values.
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	<nowiki>***</nowiki>		<nowiki>***</nowiki>

	This AI response confirmed ACV's belief that a '''Lack of Effective Oversight was a higher priority than Ethical and Integrity Issues.''' Negative outcomes result from both. However, effective oversight is needed to improve ethical and integrity issues. Conversely, oversight is not made more effective from strong organizational ethics and integrity.		This AI response confirmed ACV's belief that a '''Lack of Effective Oversight was a higher priority than Ethical and Integrity Issues.''' Negative outcomes result from both. However, effective oversight is needed to improve ethical and integrity issues. Conversely, oversight is not made more effective from strong organizational ethics and integrity.

			* '''Principle 2 - Exercise Oversight Responsibility''' was ranked as our highest priority, even with a low heat map score.
			* '''Principle 1 - Demonstrate Commitment to Integrity and Ethical Values''' was ranked as our third priority.

	==== Fourth Priority - Principle #17 - Evaluate Issues and Remediate Deficiencies ====		==== Fourth Priority - Principle #17 - Evaluate Issues and Remediate Deficiencies ====

Neil thibodaux: /* Lack of Oversight */

2026-10-03T22:26:07Z

Lack of Oversight

← Older revision		Revision as of 15:26, 3 October 2026
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	<nowiki>***</nowiki>		<nowiki>***</nowiki>

	Lack of organizational oversight significantly contributes to poor organizational ethics. Without effective oversight mechanisms, organizations may experience several detrimental effects:		Lack of organizational oversight significantly contributes to poor organizational ethics. Without effective oversight mechanisms, organizations may experience several detrimental effects:

Neil thibodaux: /* Fifth Priority - Principle #8 - Assess Fraud, Improper Payments and Information (24%) */

2026-10-03T22:24:33Z

Fifth Priority - Principle #8 - Assess Fraud, Improper Payments and Information (24%)

← Older revision		Revision as of 15:24, 3 October 2026
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	This section identifies the top governance issues identified from the trending of Maricopa County internal control weaknesses identified from Jamie's personal observations or publicly available information.		This section identifies the top governance issues identified from the trending of Maricopa County internal control weaknesses identified from Jamie's personal observations or publicly available information.

	==== ~~Second~~ Priority - Principle #1 - Demonstrate Commitment to Integrity and Ethical Values ====		==== Third Priority - Principle #1 - Demonstrate Commitment to Integrity and Ethical Values ====
	The Green Book summary of Principle #1 is stated in the following:		The Green Book summary of Principle #1 is stated in the following:
	'''[[1.01\|Attribute 1.01]]''' The oversight body and management should demonstrate a commitment to integrity and ethical values.		'''[[1.01\|Attribute 1.01]]''' The oversight body and management should demonstrate a commitment to integrity and ethical values.
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	Meanwhile, Maricopa County leaders and frontline employees willingly did not comply with written procedures according to the [https://www.azag.gov/sites/default/files/2025-06/2020_General_Election_Investigation_Summary.pdf 2020 General Election the Arizona Attorney General's Office 2020 General Election Investigation,] Allegation #2. Additional details are available from a section titled [[Interesting Takeaways#Procedures Violated with Unknown Consequences\|Procedures Violated with Unknown Consequences]] from the [[Interesting Takeaways]] webpage. Violating procedures is unethical, but not against the law. In this case, five procedure violations may have potentially compromised thousands or tens of thousands of ballots. Those violating procedures may have felt that "If the people at the top can push the limits of ethical behavior, why can't we do the same?"		Meanwhile, Maricopa County leaders and frontline employees willingly did not comply with written procedures according to the [https://www.azag.gov/sites/default/files/2025-06/2020_General_Election_Investigation_Summary.pdf 2020 General Election the Arizona Attorney General's Office 2020 General Election Investigation,] Allegation #2. Additional details are available from a section titled [[Interesting Takeaways#Procedures Violated with Unknown Consequences\|Procedures Violated with Unknown Consequences]] from the [[Interesting Takeaways]] webpage. Violating procedures is unethical, but not against the law. In this case, five procedure violations may have potentially compromised thousands or tens of thousands of ballots. Those violating procedures may have felt that "If the people at the top can push the limits of ethical behavior, why can't we do the same?"

	==== ~~Third~~ Priority - Principle #17 - Evaluate Issues and Remediate Deficiencies ====		===== Lack of Oversight =====
			Intuitively, ACV saw clear link between ineffective organizational oversight and organizations prone to unethical behaviors and integrity lapses. In ACV's first use of Artificial Intelligence (Google-based), ACV searched "What role does lack of organizational oversight lead to poor organizational ethics?" and received the following response:

			<nowiki>***</nowiki>
			Lack of organizational oversight significantly contributes to poor organizational ethics. Without effective oversight mechanisms, organizations may experience several detrimental effects:

			* Inconsistent Decision-Making: When oversight is weak, there are often no clear guidelines or processes for ethical decision-making. This can lead to reliance on personal judgment, resulting in varied responses to similar ethical dilemmas.
			* Increased Risk of Misconduct: Weak oversight can create an environment where unethical behavior goes unchecked. Employees may feel empowered to engage in unethical practices if they believe there will be no consequences.
			* Erosion of Accountability: A lack of oversight diminishes accountability at all levels. When individuals are not held responsible for their actions, it can foster a culture of impunity, further undermining ethical standards.
			* Failure to Address Ethical Issues: Without proper oversight, ethical concerns may not be identified or addressed in a timely manner. This can lead to a culture where ethical violations become normalized.

			<nowiki>***</nowiki>

			This AI response confirmed ACV's belief that a '''Lack of Effective Oversight was a higher priority than Ethical and Integrity Issues.''' Negative outcomes result from both. However, effective oversight is needed to improve ethical and integrity issues. Conversely, oversight is not made more effective from strong organizational ethics and integrity.

			==== Fourth Priority - Principle #17 - Evaluate Issues and Remediate Deficiencies ====
	The Green Book summary of Principle #17 is stated in the following:		The Green Book summary of Principle #17 is stated in the following:
	'''[[17.01\|Attribute 17.01]]''' Management should remediate identified internal control deficiencies on a timely basis.		'''[[17.01\|Attribute 17.01]]''' Management should remediate identified internal control deficiencies on a timely basis.
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	Principle #17 - Evaluate Issues and Remediate Deficiencies was the second <u>weakest</u> Green Book Principle based on the Heat Maps, which plotted ACV's observations. 38% of all possible observations of Green Book Attributes within Principle 17 were scored as weakness.		Principle #17 - Evaluate Issues and Remediate Deficiencies was the second <u>weakest</u> Green Book Principle based on the Heat Maps, which plotted ACV's observations. 38% of all possible observations of Green Book Attributes within Principle 17 were scored as weakness.

	Finish this section!!!!!		Finish this section!!!!!

	==== ~~Fourth~~ Priority - Principle #12 - Implement Control Activities (25%) ====		==== Fifth Priority - Principle #12 - Implement Control Activities (25%) ====
	The Green Book summary of Principle #12 is stated in the following:		The Green Book summary of Principle #12 is stated in the following:
	'''[[12.01\|Attribute 12.01]]''' Management should implement control activities through policies and procedures.		'''[[12.01\|Attribute 12.01]]''' Management should implement control activities through policies and procedures.
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	Finish this section!!!!!		Finish this section!!!!!

	==== ~~Fifth~~ Priority - Principle #8 - Assess Fraud, Improper Payments and Information (24%) ====		==== Sixth Priority - Principle #8 - Assess Fraud, Improper Payments and Information (24%) ====
	The Green Book summary of Principle #8 is stated in the following:		The Green Book summary of Principle #8 is stated in the following:
	'''[[8.01\|Attribute 8.01]]''' Management should consider risks related to fraud, improper payments, and information security when identifying, analyzing, and responding to risks.		'''[[8.01\|Attribute 8.01]]''' Management should consider risks related to fraud, improper payments, and information security when identifying, analyzing, and responding to risks.
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	Principle #8 - Assess Fraud, Improper Payments and Information was the fourth <u>weakest</u> Green Book Principle based on the Heat Maps, which plotted ACV's observations. 24% of all possible observations of Green Book Attributes within Principle 8 were scored as weakness.		Principle #8 - Assess Fraud, Improper Payments and Information was the fourth <u>weakest</u> Green Book Principle based on the Heat Maps, which plotted ACV's observations. 24% of all possible observations of Green Book Attributes within Principle 8 were scored as weakness.
	Finish this section!!!!!		Finish this section!!!!!
	~~<big>FIx the following:</big>~~
	*'''Maricopa County Board of Supervisors did not acknowledge the Arizona Senates oversight role and the situation digressed into a litigated settlement agreement.'''
	* '''Maricopa County Board of Supervisors and Maricopa County Recorder's Office did not respond to the public (Jamie's inquiries).'''
	* '''The Arizona Secretary of State was legally responsible for providing oversight for Arizona Elections, but was ineffective in the oversight role.'''
	* '''The Arizona Superior Court for Maricopa County "...found that found that much of what was requested was not records that existed, but answers to question about accountability and controls [in other words, governance], and much of the relief Plaintiff sought was beyond was beyond the Court's authority in a public records case.'''

	'''All fourteen examples had Attribute, 2.01 as a weakness because the Attribute is written as an overview and scored as a governance gap because of the absence or ineffectiveness of oversight. The other Principle 2 Attributes (i.e., 2.02, 2.03. 2.04, 2.05, 2.06, 2.07, 2.08, 2.09, 2.10, 2.11, and 2.12) were intended to assess the oversight entity, but none existed and the legally designated oversight the Arizona Secretary of State (Katie Hobbs), which was less than adequate. Public documents from Katie Hobbs that assessed the General Election in Maricopa County for 2020 was devoted to attacking the Senate for their oversight activities or simply parroted the Maricopa County Board of Supervisors positions. The Arizona Secretary of State was ineffective in that role because election anomalies recurred in the 2022 mid-term election. Hence, Principle #2 scored low because there was no evidence of Oversight Activities to assess with respect to how Oversight should function, which is a serious governance gap.'''
	=== Heat Map? What's that? ===		=== Heat Map? What's that? ===
	A heat map is a graphical representation of data. The Heat Map uses colors to visualize the magnitude specific data point within a collection of a much larger data set. This allows the reader to quickly identify high and low values, clusters, or patterns without scanning raw numbers in a table or spreadsheet.		A heat map is a graphical representation of data. The Heat Map uses colors to visualize the magnitude specific data point within a collection of a much larger data set. This allows the reader to quickly identify high and low values, clusters, or patterns without scanning raw numbers in a table or spreadsheet.

Neil thibodaux: /* Disclaimer */

2026-10-03T12:55:49Z

Disclaimer

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 '''All fourteen examples had Attribute, 2.01 as a weakness because the Attribute is written as an overview and scored as a governance gap because of the absence or ineffectiveness of oversight. The other Principle 2 Attributes (i.e., 2.02, 2.03. 2.04, 2.05, 2.06, 2.07, 2.08, 2.09, 2.10, 2.11, and 2.12) were intended to assess the oversight entity, but none existed and the legally designated oversight the Arizona Secretary of State (Katie Hobbs), which was less than adequate. Public documents from Katie Hobbs that assessed the General Election in Maricopa County for 2020 was devoted to attacking the Senate for their oversight activities or simply parroted the Maricopa County Board of Supervisors positions. The Arizona Secretary of State was ineffective in that role because election anomalies recurred in the 2022 mid-term election. Hence, Principle #2 scored low because there was no evidence of Oversight Activities to assess with respect to how Oversight should function, which is a serious governance gap.'''
 === Heat Map? What's that? ===
 A heat map is a graphical representation of data. The Heat Map uses colors to visualize the magnitude specific data point within a collection of a much larger data set. This allows the reader to quickly identify high and low values, clusters, or patterns without scanning raw numbers in a table or spreadsheet.
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 [[File:Documentation Requirements.png]]

Neil thibodaux at 12:54, 3 October 2026

2026-10-03T12:54:34Z

← Older revision		Revision as of 05:54, 3 October 2026
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	You are here: Governance Gaps; Governance Gaps; '''--''' '''Heat Maps'''		You are here: Governance Gaps; Governance Gaps; '''--''' '''Heat Maps'''

	If unfamiliar with the concept of Heat Maps, you may want to review		If unfamiliar with the concept of Heat Maps, you may want to review the section titled [[Heat Maps#Heat Map? What's that?\|Heat Map? What's that?]] and then return to the top of this webpage.

	After learning about Governance Gaps additional supporting details are available from the following web pages:		After learning about Governance Gaps additional supporting details are available from the following web pages:

Neil thibodaux: /* Special Findings */

2026-10-03T12:52:51Z

Special Findings

← Older revision		Revision as of 05:52, 3 October 2026
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	You are here: Governance Gaps; Governance Gaps; '''--''' '''Heat Maps'''		You are here: Governance Gaps; Governance Gaps; '''--''' '''Heat Maps'''

			If unfamiliar with the concept of Heat Maps, you may want to review

	After learning about Governance Gaps additional supporting details are available from the following web pages:		After learning about Governance Gaps additional supporting details are available from the following web pages:
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	* Principle #2 - Exercise Oversight Responsibility was identified as a priority because of a lack of oversight. There was no way to assess oversight if no oversight was being implemented.		* Principle #2 - Exercise Oversight Responsibility was identified as a priority because of a lack of oversight. There was no way to assess oversight if no oversight was being implemented.
	* Documentation Requirements was identified as a priority. Documentation requirements stated in only seven of 196 Green Book Attributes and weaknesses were identified in all seven Attributes.		* Documentation Requirements was identified as a priority. Documentation requirements stated in only seven of 196 Green Book Attributes and weaknesses were identified in all seven Attributes.
			Heat Map Findings will be presented after the Special Findings.

	==== Top Priority - Principle 2 - Exercise Oversight Responsibility ====		==== Top Priority - Principle 2 - Exercise Oversight Responsibility ====

Neil thibodaux: /* Fourth Priority - Principle #12 - Implement Control Activities (25%) */

2026-10-03T12:50:15Z

Fourth Priority - Principle #12 - Implement Control Activities (25%)

← Older revision		Revision as of 05:50, 3 October 2026
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	=== Special Findings ===		=== Special Findings ===
	This section identifies governance gaps that were ~~not~~ identified as problematic from the ~~Heat Maps~~.		This section identifies governance gaps that were identified as problematic. However, these findings were not derived from a comparison of all attributes in the conventional sense.

			* Principle #2 - Exercise Oversight Responsibility was identified as a priority because of a lack of oversight. There was no way to assess oversight if no oversight was being implemented.
			* Documentation Requirements was identified as a priority. Documentation requirements stated in only seven of 196 Green Book Attributes and weaknesses were identified in all seven Attributes.

	==== Top Priority - Principle 2 - Exercise Oversight Responsibility ====		==== Top Priority - Principle 2 - Exercise Oversight Responsibility ====
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	Principle #17 - Evaluate Issues and Remediate Deficiencies was the second <u>weakest</u> Green Book Principle based on the Heat Maps, which plotted ACV's observations. 38% of all possible observations of Green Book Attributes within Principle 17 were scored as weakness.		Principle #17 - Evaluate Issues and Remediate Deficiencies was the second <u>weakest</u> Green Book Principle based on the Heat Maps, which plotted ACV's observations. 38% of all possible observations of Green Book Attributes within Principle 17 were scored as weakness.
			Finish this section!!!!!

	==== Fourth Priority - Principle #12 - Implement Control Activities (25%) ====		==== Fourth Priority - Principle #12 - Implement Control Activities (25%) ====
	The Green Book summary of Principle #12 is stated in the following:		The Green Book summary of Principle #12 is stated in the following:
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	Principle #12 - Implement Control Activities was the third <u>weakest</u> Green Book Principle based on the Heat Maps, which plotted ACV's observations. 25% of all possible observations of Green Book Attributes within Principle 12 were scored as weakness.		Principle #12 - Implement Control Activities was the third <u>weakest</u> Green Book Principle based on the Heat Maps, which plotted ACV's observations. 25% of all possible observations of Green Book Attributes within Principle 12 were scored as weakness.
			Finish this section!!!!!

	==== Fifth Priority - Principle #8 - Assess Fraud, Improper Payments and Information (24%) ====		==== Fifth Priority - Principle #8 - Assess Fraud, Improper Payments and Information (24%) ====
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	Principle #8 - Assess Fraud, Improper Payments and Information was the fourth <u>weakest</u> Green Book Principle based on the Heat Maps, which plotted ACV's observations. 24% of all possible observations of Green Book Attributes within Principle 8 were scored as weakness.		Principle #8 - Assess Fraud, Improper Payments and Information was the fourth <u>weakest</u> Green Book Principle based on the Heat Maps, which plotted ACV's observations. 24% of all possible observations of Green Book Attributes within Principle 8 were scored as weakness.
			Finish this section!!!!!
	<big>FIx the following:</big>		<big>FIx the following:</big>
	*'''Maricopa County Board of Supervisors did not acknowledge the Arizona Senates oversight role and the situation digressed into a litigated settlement agreement.'''		*'''Maricopa County Board of Supervisors did not acknowledge the Arizona Senates oversight role and the situation digressed into a litigated settlement agreement.'''

Neil thibodaux: /* Heat Map Findings */

2026-10-03T04:38:03Z

Heat Map Findings

← Older revision		Revision as of 21:38, 2 October 2026
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	Jamie's Public Records Request was seeking Maricopa County contracts with entities that support their implementation of Elections. Maricopa County delivered the Runbeck. The contract was changed after the original approval. However, [[Interesting Takeaways#Runbeck Contract Changes were not Approved, Justified or Explained\|Runbeck Contract Changes were not Approved, Justified or Explained]] as described on the [[Interesting Takeaways]] webpage.		Jamie's Public Records Request was seeking Maricopa County contracts with entities that support their implementation of Elections. Maricopa County delivered the Runbeck. The contract was changed after the original approval. However, [[Interesting Takeaways#Runbeck Contract Changes were not Approved, Justified or Explained\|Runbeck Contract Changes were not Approved, Justified or Explained]] as described on the [[Interesting Takeaways]] webpage.

			The Arizona Superior Court for Maricopa County ruled in favor of the County in Jamie's complaint against the county for not fulfilling her Public Records Request. The legal team's primary argument is the county is under no obligation to create records unless required by law. This may prevail in court. However, this is an example of poor governance. See the section titled [[Interesting Takeaways#Can you see a pattern?\|Can you see a pattern?]] from the [[Interesting Takeaways]] webpage.

	=== Heat Map Findings ===		=== Heat Map Findings ===

Neil thibodaux at 01:34, 3 October 2026

2026-10-03T01:34:55Z

← Older revision		Revision as of 18:34, 2 October 2026
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	The Maricopa County Board of Supervisors (MCBOS) should have been directly responsible for oversight of Maricopa County programs, processes and people. Instead, MCBOS blocked, stalled and litigated against the Arizona Senate that was trying to provide oversight in 2021 to election anomalies that occurred prior to, during and after the 2020 General Election.		The Maricopa County Board of Supervisors (MCBOS) should have been directly responsible for oversight of Maricopa County programs, processes and people. Instead, MCBOS blocked, stalled and litigated against the Arizona Senate that was trying to provide oversight in 2021 to election anomalies that occurred prior to, during and after the 2020 General Election.

	Read a section titled [[Interesting Takeaways#Who is Watching the Hen House\|Who is watching the hen house?]] on the Interesting Takeaways webpage for a list of entities that should be performing oversight, but were blocked by the county, neglected their duty or actively prevented other entities from performing their oversight role.		Read a section titled [[Interesting Takeaways#Who is Watching the Hen House\|Who is watching the hen house?]] on the [[Interesting Takeaways]] webpage for a list of entities that should be performing oversight, but were blocked by the county, neglected their duty or actively prevented other entities from performing their oversight role.

	Maricopa County's performance with Principle 2 - Exercise Oversight Responsibility is the '''weakest''' of all 17 Green Book Principles even though it's heat map rating was low.		Maricopa County's performance with Principle 2 - Exercise Oversight Responsibility is the '''weakest''' of all 17 Green Book Principles even though it's heat map rating was low.
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	The United States Government Accountability Office states documentation is required for internal controls or good governance!		The United States Government Accountability Office states documentation is required for internal controls or good governance!

	OV2.13 describes the minimum documentation requirements, which are stated in the Green Book as an Attribute. Seven Attributes specify Documentation Requirements, which were plotted on a heat map (see		OV2.13 describes the minimum documentation requirements, which are stated in the Green Book as an Attribute. Seven Attributes specify Documentation Requirements, which were plotted on a heat map (see [[Heat Maps#Heat Map of Documentation Requirements\|Heat Map of Documentation Requirements]], below).

			Governance weaknesses were identified in six of the seven Attributes that specified Documentation Requirements. The low score for documentation of change assessment process, Attribute 9.05, was scored low because of the number of observations in that area, not because of strengths.

			Jamie's Public Records Request was seeking Maricopa County contracts with entities that support their implementation of Elections. Maricopa County delivered the Runbeck. The contract was changed after the original approval. However, [[Interesting Takeaways#Runbeck Contract Changes were not Approved, Justified or Explained\|Runbeck Contract Changes were not Approved, Justified or Explained]] as described on the [[Interesting Takeaways]] webpage.

	=== Heat Map Findings ===		=== Heat Map Findings ===

Neil thibodaux: /* Green Book Documentation Requirements */

2026-10-03T00:15:23Z

Green Book Documentation Requirements

← Older revision		Revision as of 17:15, 2 October 2026
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	* '''Principle #12 - Implement Control Activities''' (43%)		* '''Principle #12 - Implement Control Activities''' (43%)
	* '''Principle #8 - Assess Fraud, Improper Payments and Information''' (39%)		* '''Principle #8 - Assess Fraud, Improper Payments and Information''' (39%)
	=== ~~Green Book~~ Documentation Requirements ===		=== Heat Map of Documentation Requirements ===
	The US GAO's Standards for Internal Control in the Federal Government Appendix I specifies Documentation Requirements for effective implementation of internal controls. A separate Heat Map was prepared to illustrate Maricopa County's governance with respect to Documentation Requirements.		The US GAO's Standards for Internal Control in the Federal Government Appendix I specifies Documentation Requirements for effective implementation of internal controls. A separate Heat Map was prepared to illustrate Maricopa County's governance with respect to Documentation Requirements.

	[[File:Documentation Requirements.png]]		[[File:Documentation Requirements.png]]