4.02.030 Authority of the county council and responsibilities of the audit assistant.
(1) The county council shall be authorized to utilize the audit assistant to examine an office, department, or organization which receives appropriations from the county. Such office, department, or organization shall hereinafter be referred to as an agency. The council, in exercising this authority, shall develop policies and procedures that provide for an orderly review and evaluation of governmental activities being examined.
(2) The audit assistant, in assisting the county council, shall have access to all of the records, properties, and personnel relevant to the subject under examination.
(3) The audit assistant shall be charged with the responsibilities as follows:
(a) To conduct his examination in an impartial and professional manner.
(b) To adhere to generally accepted governmental auditing standards and procedures as adopted by the comptroller general of the United State.
(c) To discuss findings and recommendations with management of the agency under review.
(d) To conduct an "exit interview" with the executive and the management of the agency under review during which a preliminary draft of the audit report is presented and discussed.
(e) To request from the executive and the management of the agency under review a written response to each finding or recommendation stating either agreement or disagreement with each finding.
(f) To conduct a post-audit interview with the management of the agency under review.
(g) To submit a final audit report on each examination to the county council, county executive, and to the management of the agency under review. Such report shall incorporate both the executive’s and agency’s response to each of the findings and recommendations.
(h) Ensure that the ongoing activities of agencies being examined are not unreasonably interrupted during the audit.
(i) Facilitate cooperation and coordination of audit efforts with the executive in order to achieve maximum benefit of findings and recommendations. (Added by Ord. 86-039, Apr. 23, 1986).