Sections:
2.20.005 Audit office established.
2.20.010 Appointment.
2.20.015 Auditor selection process.
2.20.020 Qualifications.
2.20.030 Term of office.
2.20.035 Types of audits.
2.20.037 Law enforcement audits.
2.20.040 Scope of authority.
2.20.042 Audit standards and quality assurance.
2.20.045 Audit work program.
2.20.050 Reporting of formal audits.
2.20.055 Performance measurement and reporting.
2.20.070 Violation enjoinment.
2.20.080 Staff.
2.20.005
Audit office established. There is hereby
established within the legislative branch, pursuant to Section 250 of the
King County charter, the county audit office. The organization and
administration of the audit office shall be sufficiently independent to
assure that no interference or influence external to the office shall
adversely affect an independent and objective judgment by the auditor. The
office shall be generally responsible for assisting the county council in
its oversight function through the conduct of performance and financial
audits and special studies of county agencies under the directorship of the
county auditor. The office shall be provided a discrete budget and staffing
allowance. (Ord. 15241 § 1, 2005: Ord. 8264 § 1, 1987).
2.20.010
Appointment. The King County auditor shall be
appointed by a majority of the council following a selection and screening
process as herein described. (Ord. 8264 § 2, 1987: Ord. 394 § 1, 1970).
2.20.015
Auditor selection process.
A. The
selection process shall include at a minimum the following:
1. Review and update of the auditor’s job classification
description, if necessary;
2. Advertise the availability of the position;
3. Establishment of an ad hoc auditor screening committee responsible for
the screening and preliminary interviewing of candidates; and
4. Final interview and selection of appointee by the council.
B. The auditor screening committee shall be composed of five
members appointed by the council and selected as follows:
1. Two members from a private sector accounting firm or a
nonprofit organization with experience in performance auditing or program
evaluation, and may include certified public accountants with a financial
auditing background;
2. Two members from government agencies with experience in
performance auditing or program evaluation;
3. One member who is a non-elected, nonpartisan member of the
legislative branch; and
4. At least two out of the five members of the screening
committee shall have management and supervisory experience, at least two out
of the five members shall have governmental performance auditing experience
and one shall have governmental financial management experience.
C. The screening committee shall screen, interview and score
applicants for the auditor position, making a slate of the top ranking
candidates for the council’s consideration. At the council’s discretion, the
committee may also be formed to make recommendations to the council on any
decision to reappoint the auditor. (Ord. 15241 § 2, 2005: Ord. 8264 § 3,
1987).
2.20.020
Qualifications. The auditor selected shall be a
person able to analyze problems of performance, program operations,
financial management and administration, internal controls and public policy
and shall not be actively involved in partisan affairs. (Ord. 15241 § 3,
2005: Ord. 394 § 2, 1970).
2.20.030
Term of office. The auditor shall serve a term of
four years, or for a specified period less than four years which shall be
set by the majority of the council at the time of appointment, unless
removed for cause at any time by vote of two-thirds majority of the council,
and shall be reconsidered for reappointment at the end of the term of
office. (Ord. 3455 § 1, 1977: Ord. 394 § 3, 1970).
2.20.035
Types of audits. The auditor, as a minimum, shall
be responsible for performing the following types of audits:
A. Performance audits, which are an independent assessment of
the performance of an agency or program based on objective criteria
including best practices. It may evaluate an agency's or program's
efficiency, effectiveness, economy, management controls or compliance with
legislative intent and agency or program objectives;
B. Financial audits, which may include determining whether
financial information is properly presented, internal controls for financial
data are adequate, assets are safeguarded and financial compliance
requirements are met; and
C. Special studies, which may encompass oversight,
monitoring, cost-benefit analyses or other reviews with a unique scope, and
may also include evaluation of program efficiency or effectiveness. (Ord.
15241 § 4, 2005: Ord. 8264 § 4, 1987).
2.20.037
Law enforcement audits.
A. The auditor shall establish a permanent ongoing law
enforcement audit process.
B. The auditor shall acquire an outside law enforcement
expert to conduct an initial audit of the sheriff's office internal
investigation operations and practices and subsequently thereafter provide
for periodic review of the sheriff's office. These reviews should include at
a minimum an annual written report to the council.
C. The auditor shall assess and review reports and
recommendations from the office of law enforcement oversight that provide
council-directed oversight of the sheriff's office internal investigation
unit. The auditor shall also review the effectiveness of the office of law
enforcement oversight and make recommendations for reform when necessary.
D. The sheriff's office shall send any audits and reports
produced under the sheriff's authority on investigation and complaint
operations and performance to the King County auditor's office. The reports
shall be transmitted in a timely manner. The county auditor shall review and
consider the findings and recommendations of, and the sheriff's responses
to, these reports when planning the auditor's annual work program for the
review of the council, and shall conduct audits of internal investigation
and complaint resolution operations as mandated in the auditor's annual work
program. The auditor's independent authority to audit the sheriff's office
shall not be replaced or otherwise affected by the creation of any audit or
similar function within the sheriff's office.
E. To accomplish the purposes of this section, the auditor
shall either hire qualified personnel with expertise in law enforcement
oversight or contract for independent consulting services with appropriate
expertise, or both. (15611 § 10, 2006).
2.20.040
Scope of authority.
A. The county auditor shall conduct performance audits,
financial audits and special studies at the request of the county council.
In the course of performing this work, the auditor shall have full and
unrestricted access to and authority to examine any and all property and
records contained in any form that are related to the financial and
operational matters of any department, agency, program or other entity that
receives appropriations or funding of any type from the county.
B. Officers and employees of any organization under review by
the auditor shall furnish or provide access to requested records or property
to enable the auditor to conduct the audit or otherwise perform audit
duties. If the officers and employees fail to produce or provide access to
the records or property, the auditor, upon approval by the council, may
issue a subpoena compelling access. All records requested by the auditor
shall be provided without charge.
C. The auditor shall have full access to officers and
employees who may have custody of or access to records or property and to
question them regarding their knowledge of the financial and operational
matters under review. Those persons shall fully cooperate with the auditor
and make full disclosure of all pertinent information. If they refuse to
provide the requested information, the auditor may summon them to appear
before the auditor and question them, under an oath administered by the
auditor, concerning the financial and operational matters under review.
D. The county auditor also may perform the following
functions:
1. To determine if legislative laws, policies and regulations
are being faithfully, efficiently and effectively implemented by county
officials;
2. To determine whether county agencies or programs are
achieving their desired results
3. To review both the management and accounting control
systems to determine whether the systems are adequate and effective in
accomplishing their objectives;
4. To hold accountable county officials in their use of
public funds and other resources at their disposal;
5. To determine if there have been abuses of discretion,
arbitrary actions or errors of judgment, and be alert for indications of
fraudulent behavior;
6. To determine if financial or other reports disclose fairly
and fully all information required by law that is necessary to ascertain the
nature and scope of programs and activities and to evaluate program
activities;
7. To submit reports to the council resulting from
performance or financial audits or special studies;
8. To give information to the county council when requested
upon any subject relating to the financial affairs, operations, or
performance of the county; and
9. To encourage due diligence by county officials. (Ord.
15241 § 5, 2005: Ord. 1565 § 1, 1973).
2.20.042
Audit standards and quality assurance.
A. Performance audits and financial audits performed under
this chapter shall follow applicable generally accepted government auditing
standards as promulgated by the United States Government Accountability
Office and other applicable professional standards. Follow-up studies and
special studies performed under this chapter shall follow the general
standards section of those standards, with the type and extent of the
internal quality review to be based on what is most appropriate for the
project. All other types of studies performed under this chapter shall
employ those audit standards and policies and procedures considered to be
necessary and relevant to the type of study being conducted, in order to
ensure professional objectivity, thoroughness and quality.
B. The auditor's office shall undergo an external quality
control peer review every three years as prescribed in the government
auditing standards. (Ord 15241 § 6, 2005).
2.20.045
Audit work program.
A. The council shall review and approve annually by motion a
work program prepared by the auditor for the auditor’s office. The work
program shall include the various types of performance and other audits and
any recommended special studies to be conducted and managed by the auditor.
It shall also include any objective, independent analytical oversight work
directed by the council that would fall outside of the regular definition of
an audit or special study.
B. The council may move to amend the approved annual work
plan to meet special circumstances as they may arise. However, no
council-initiated change to the work plan shall be made that adversely
affects an audit or study in progress without the recommendation of the
auditor.
C. If the auditor determines that there is serious concern
regarding fraud, abuse or illegality, or that the scope of an audit or study
in progress should be expanded as the result of any findings, the auditor
may initiate spontaneously and conduct, or expand the scope of, an audit
beyond that approved in the work program. The auditor shall notify the
council of the change. (Ord. 15241 § 7, 2005: Ord. 8264 § 5, 1987).
2.20.050
Reporting of formal audits.
A. Results of completed audits shall be communicated by the
auditor in a written report, which may include either a formal written audit
report or a management letter.
B. The report shall identify operational, managerial,
financial, performance and policy matters that need to be addressed by
county officials and management.
C. The auditor shall provide a draft of the audit for
technical review of factual content by the director or other official who
has authority over the department, agency or program under review.
D. With technical changes incorporated, the auditor shall
transmit a proposed final report to the agency. The elected official
presiding over the agency shall provide a formal written response to the
auditor within fourteen calendar days after receipt of the proposed final
audit report. The written response shall indicate:
1. Concurrence, partial concurrence or nonconcurrence with
audit recommendations, including any explanation of why full concurrence may
not be feasible; and
2. Actions that will be taken to implement the
recommendations and to correct deficiencies cited.
The agency
shall also establish a timeline for implementing the audit recommendations
or alternate corrective actions.
E. The final audit report shall include the formal agency
response. The auditor may add comments to the final audit report based on
the nature of the agency response. If an agency response is not transmitted
to the auditor, the auditor shall note this and the reason, if known. The
auditor's office shall present the final report to the council or a
designated council committee within thirty calendar days of completing the
final report. If a presentation is not scheduled within that thirty-day
period, the auditor's office, at the auditor's discretion, shall publish the
final audit report.
F. The council shall designate a committee to receive and
review all audits and special studies. That
committee shall also be charged with providing on-going oversight for the
performance of the office including the development of the work program.
G. After the release of the audit to the council, the auditor
shall file a copy as matter of public record with the records, elections and
licensing services division of the department of executive services. (Ord.
15241 § 8,
2005: Ord. 8264 § 6, 1987: Ord. 1193 § 1, 1972: Ord. 682, 1971: Ord. 394 §
5, 1970).
2.20.055
Performance measurement and reporting. The county
auditor may provide oversight, including technical assistance, to county
departments, agencies and programs in the development and reporting of
strategic plans, business plans, performance measures and other performance
improvement efforts as directed by the council. (Ord. 15241 § 9, 2005).
2.20.070
Violation enjoinment. Notwithstanding the
existence or use of any other remedy, the county auditor may seek regular or
equitable relief to enjoin any acts or practices and abate any conditions
which constitute or will constitute a violation of this code or other
regulations herein adopted. (Ord. 1565 § 3, 1973).
2.20.080
Staff. The auditor, with consultation of the
council, may employ staff assistants, clerical personnel or use of services
of public accounting firms or consultants as may be necessary for conduct of
the auditor’s office. (Ord. 15241 § 11, 2005: Ord. 1565 § 4, 1973).
|
