§ 2-476. Types of audits.

The Office of the Commission Auditor shall, to the extent required by the annual work program, perform, among others, the following types of audits in accordance with Government Auditing Standards:

1.

Financial and compliance audits - to determine whether financial operations are being properly conducted, whether the financial reports of the audited department, agency or entity are presented fairly, and whether the agency, department or entity has complied with the applicable requirements and regulations;

2.

Economy and efficiency audits - to determine whether an agency, department or entity is managing or utilizing its resources in an economical and efficient manner, and the causes of any inefficiencies or uneconomical practices;

3.

Program results audits - to determine whether the desired results or benefits are being achieved, whether the objectives established by the Commission are being met, and whether the agency, department or entity has considered alternatives that might yield desired results at a lower cost;

4.

Special studies - which are informally conducted audits used to evaluate program effectiveness or efficiency under specific circumstances or when directed by the Commission;

5.

Follow-up reports - to determine the extent to which the original recommendations were implemented and whether the implemented recommendations resulted in the desired improvements;

6.

Contract Audits - to audit any contract entered into by the County or using County funds; and

7.

Memoranda - to inform about pending legislation, issues and proposals coming before the Commission and provide independent assessments including, but not limited to, a fiscal impact analysis of all ordinances and resolutions on the Commission agenda.

(Ord. No. 03-2, § 6, 1-23-03)