2.700.070 Audit reports.
Each audit will result in a written audit report. Audit reports can range from a memorandum to a full report depending on the scope determined for each project. Each audit report will be submitted to the county council, the county executive, the audited department and other interested persons upon request. The performance auditor will forward copies of the audit report to the committee and record the reports with the county auditor’s recording division. Each full audit report shall contain at a minimum the following information:
(1) A statement of audit objectives and a description of the audit scope and methodology;
(2) A statement that the audit was performed in accordance with government auditing standards for performance audits or a statement describing how it does not conform to those standards;
(3) A description of all significant instances of noncompliance with policies and program parameters found during or in connection with the audit;
(4) A full discussion of audit findings and conclusions, including any significant control weaknesses found, the cause of problem areas and recommendations for necessary or desirable action;
(5) Pertinent views of responsible officials concerning audit findings, conclusions and recommendations as recorded in the full text of responses furnished pursuant to SCC 2.700.060;
(6) A listing of any significant issues needing further study and consideration; and
(7) A description of noteworthy accomplishments of the audited elected official, department and/or program. (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).