The Office of the County Auditor presents its audit plan to the County
Council for review and comment at the beginning of each fiscal year. The audit
areas may be suggested by the County Council or initiated by the County Auditor
based on observations, prior audits, or input from the public and others. The
departments or activities are selected for the audit plan by a priority based
on:
- Amount of risk represented by the department or activity
- Extent of savings or improvements expected
- Indications of problems in the department or activity
- Importance of the department or activity to the public
- Resources available for the audit
The County Auditor prepares a plan for each audit, and the department or
activity to be audited is informed of the purpose and schedule for the audit.
The department or activity is requested to make information and personnel
available to meet with the auditors. Under the County Charter, the Auditor can
issue subpoenas to require the production of documents or employees.
The auditors conduct interviews, document reviews and other fieldwork to
gather data, and analyze the data. Detailed and comprehensive fieldwork is
necessary to make certain the audit is sound. The results of the analysis,
including findings and recommendations, are documented in a draft audit report.
Each conclusion in the draft audit report is checked to ensure it is supported
by facts. The draft audit report is transmitted to the department or activity
for comment. The auditors review any comments, and provide the agency with
written feedback on the comments. After comments are exchanged, the audit report
is finalized, and the final audit report, the agency comments, and the auditors’
responses to the comments are sent to the mayor, the county council, and the
county clerk. Reports, comments, and responses are public, and will be posted on
this website.