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.