(1) On or before December 31st of each year the performance auditor shall prepare an annual audit plan for the following year in consultation with the performance audit committee and submit the plan for approval by the county council acting by motion. The council may amend the annual audit plan at any time after review and comment by the committee. Final authority for selection of audit areas shall reside with the council.

(2) In the selection of audit areas, the determination of audit scope, and the timing of audit work, the performance auditor shall consult with appropriate federal, state, and independent auditors so that audit efforts are properly coordinated and unnecessary duplication is avoided, and to promote collaboration where appropriate. (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).