§ 2-478. Work program.

1.

At the beginning of each fiscal year, the Commission Auditor shall submit a one-year work program to the Commission for approval.

2.

The Commission may by majority vote of members present move to amend the approved annual work program to meet circumstances as they may arise. However, the Commission shall not direct the Commission Auditor to terminate an audit in progress except upon a two-thirds vote of members present.

3.

The Commission Auditor shall respond to oral requests for assistance from individual members of the Commission if the response requires a relatively minor effort that can be accomplished without disruption to the approved work program.

4.

If the Commission Auditor determines that there is serious concern regarding fraud, abuse or illegality, the Commission Auditor shall refer the matter to the Office of the Inspector General.

5.

A final draft of each audit report shall be forwarded to the audited County agency, department or entity and the chief executive officer or department director for review and comment regarding the contents of the audit before it is released. The agency, department or entity shall respond in writing and specify agreement with the audit findings and recommendations or reasons for disagreement with findings and/or recommendations, plans for implementing solutions to issues identified in the report and a timetable to complete such activities. The response must be forwarded to the Commission Auditor within 30 days. The Commission Auditor shall consider the response and, at a minimum, include the response in the report. If no response is received, the Commission Auditor shall note that fact in the transmittal letter and release the audit report.

(Ord. No. 03-2, § 8, 1-23-03)