(1) "Council" means the Snohomish County council.

(2) "Audit plan" means a plan developed in consultation with the committee that outlines what departments and/or programs will be scheduled for a performance audit in any given calendar year.

(3) "Audit report" means a report prepared by the office reporting the results of a performance audit conducted under this chapter.

(4) "Committee" means the performance audit committee established by SCC 2.700.040.

(5) "Department" means all executive departments established pursuant to the Snohomish County Charter and all county elected officials except the judges of the district and superior courts.

(6) "Office" means the office of county performance auditor established by this chapter.

(7) "Government auditing standards for performance audits" means the standards for performance audits contained in the document "Government Auditing Standards" published by the Comptroller General of the United States, Government Accountability Office, as revised.

(8) "Peer review" means a review conducted in accordance with guidelines for external peer review contained in government auditing standards for performance auditing.

(9) "Performance audit" means an objective and systematic assessment of program efficiency, effectiveness and economy in its stewardship of public funds. It is the qualitative nature of performance auditing and the opportunities identified in the process to improve management and service delivery that distinguishes this activity from traditional financial audits.

(10) "Program" means a distinct operational activity which is funded by the county. (Added by Ord. 97-061 § 1, July 9, 1997, Eff date July 20, 1997; Amended by Ord. 02-038, Sept. 4, 2002, Eff date Jan. 1, 2003; Amended by Ord. 05-093, Sept. 14, 2005, Eff date Oct. 1, 2005; Amended by Amended Ord. 07-049, June 6, 2007, Eff date July 1, 2007; Amended by Ord. 13-027, Apr. 24, 2013, Eff date May 6, 2013).