2008 Audits/Reviews
 New
Animal Control
Analyze the
county’s capacity to offer a model program such as the one envisioned by the
Animal Care and Control Citizen’s Advisory Committee. Also determine the
adequacy of the incorporated city contracts in providing cost effective
model animal care and control services throughout the county.
DDES Critical
Areas Section
Evaluate the
effectiveness of the Critical Areas Section of the Department of Development
and Environmental Services (DDES). This project will describe the work of
the Critical Areas Section and update the staffing efficiency conclusions
for the section made in the 2004 audit of DDES workload and staffing.
Emergency Medical
Services (EMS) Levy Financial Audit
This levy mandates that the auditor’s office conduct annual financial audits
of the EMS levy monies, with the first report due in 2009. In 2008,
pre-audit survey work will be done to prepare for these audits.
Historic
Preservation
Review how implementation of House Bill 1386 (historic preservation fees)
has been implemented by
King
County
and how it affects King County historic preservation and heritage programs.
Determine whether supplanting of other funds has occurred.
Biennial Budget
Pilot Evaluations
Conduct performance audits to evaluate transit operations and capital
investments. This work shall begin in 2008 and be completed during 2009
with the goal of serving to inform the pilot biennial budget program for the
Transit Division. This effort shall be coordinated with council budget
committee staff and shall consider Transit strategic planning, performance
measurement, and performance budgeting measures as evaluative criteria.
Carryover
Alternative Capital Procurement Methods Study
Review the pros
and cons of various types of capital acquisition models available to the
county, including design/build and General Contractor Construction
Management (GCCM). Identify circumstances and criteria for beneficial use
of each type of model. The courthouse seismic project is one of several
county projects used as a case study.
Department of Development and Environmental Services (DDES) Code Enforcement
Performance Audit
This audit will evaluate county code enforcement to determine whether
current management, policies, procedures, and practices promote consistency,
transparency, and accountability. The audit will include interviews with
stakeholders in the code enforcement process.
Public
Health, Environmental Health Division Fund Management Financial Audit
This audit will review
how Public Health sets overhead rates for this division and determine if fee
rate setting and fund management practices are in compliance with state law,
county regulations and fund requirements.
Sheriff’s Office
Internal Investigation Unit (IIU) Performance Audit
Continue to monitor
Sheriff’s Office progress towards addressing misconduct complaint issues in
2008 and provide a follow-up report in 2009. This may include review of
changes to the Sheriff’s Office ‘use of force’ policies and practices that
were discussed in our 2006 report.
Follow-up on
Implementing Recommendations
Brightwater
Procurement and Contracting Audit Follow-up
Determine whether revisions to executive procurement and contracting
policies further contribute to the effective delivery and oversight of major
capital projects as recommended in the audit. Also assess whether the
policy revisions address issues related to professional services
procurements and contracts for architectural and engineering services.
County Vehicle
Replacement Program Audit Follow-up
Evaluate the implementation status of our 2007
recommendations to refine lifecycle cost analysis, strengthen cost recovery
accounting, and improve customer relations related to county fleet
management. This follow-up will also assess progress in developing county
guidelines for purchasing and using vehicles.
Jail Health Services
Pharmacy and Medication Administration Audit Follow-up
Evaluate whether effective implementation of 2007 recommendations has
occurred. For example, assess whether processes for filling prescriptions
and stocking medication carts have been improved to strengthen controls for
medications and to increase efficiency of distribution.
Jail Overtime Performance Audit Follow-up
Evaluate
the Department of Adult and Juvenile Detention’s progress implementing two
recommendations made in our 2006 performance audit of Jail Overtime,
including a review of the department’s evaluation of its Operations
Forecasting Model. This model could potentially be used to identify the
most cost-effective mix of full-time and overtime staff and to estimate the
budgetary impact of staffing policy changes.
New Construction
Assessments Audit Follow-up
Evaluate whether the Assessor’s Office has implemented our 2006
recommendations to streamline and improve the quality of new construction
permit processing, implement performance measures for new construction
assessments, and increase the credibility of revenue forecasting.
Roads Concurrency
Study Follow-up
Assist in Council
review of a proposed new Roads Concurrency system. Our review will assess
the extent to which the proposed new concurrency system adheres to the
recommendations of the study, including simplifying the system and using
standard transportation modeling practices.
Capital
Projects Oversight
Capital Projects
Oversight Phase II Implementation
The auditor’s
office is continuing to implement the model developed in Phase I by hiring
staff for the capital oversight program, who will begin the implementation
of the recommendations of the Phase I report. Also, oversight continues on
the six projects listed below.
Accountable Business
Transformation (ABT) Oversight
This project will review key milestones scheduled for completion in 2008,
including the development of a High Level Business Design for ABT and
various cost-benefit analyses. Executive branch reports to Council in 2008
will include the identification of business processes and decisions key to
successfully unifying the county’s Financial, Human Resource, Payroll and
Budget processes; the prioritization of high payback areas; and development
of high level requirements for a new budget system.
Brightwater Capital
Project Oversight
Continue to provide independent and expert legislative oversight of the
Brightwater Project – new treatment and conveyance system – to ensure that
the County Council receives sufficient and timely information on the project
scope, schedule and budget, and to promote transparency and public
accountability in the development of the $1.8 billion wastewater treatment
facilities.
Harborview Ninth and
Jefferson Building Project Oversight
Continue to provide independent and expert legislative oversight of the
Ninth and Jefferson Building (NJB) Project to ensure that the County Council
receives sufficient and timely information on the project scope, schedule
and budget, and to promote transparency and public accountability in the
development of this $180 million bond-supported building project.
Jail Integrated
Security Project (ISP) and Jail Health Services (JHS) Oversight
Continue to provide oversight of this capital project which includes the
replacement of the jail’s electronic security system and the remodeling of
Inmate Transfer and Release (ITR) and space devoted to Jail Health
Services. The project is scheduled to be completed late 2008.
Redevelopment of
County Administration Building
Provide due diligence review of options, economic factors, and operational
issues in the pre-design phase of the proposed project.
Countywide
Procurement & Contract Monitoring
Monitor and provide
input on countywide procurement and contracting policy revisions for capital
planning, design, and construction projects to determine the potential
impacts in strengthening capital program delivery and accountability.
Prioritizing Major
Capital Projects
Develop a set of criteria that could be used to prioritize major capital
projects. The criteria could further enable the ranking of projects
considered for funding in the annual budget process, while also recognizing
the differences and unique characteristics of each project, and differences
in funding sources.
Citizen Engagement and
Performance
Countywide Community
Forums Program
In 2007, the Council adopted, by ordinance, Initiative 24. It establishes a
network of community forums, through which citizens can participate in small
group discussions to provide input on a variety of county issues. The
auditor's office oversees this program which should become operational in
2008.
Countywide
Performance Measurement and Management Program
Continue implementation of work plan developed by the countywide Performance
Measurement Work Group. Four subcommittees of the main work group will work
on key areas of implementation: strategic planning, citizen involvement,
reporting to the public, overall coordination. The auditor plans to report
results to the Council by late summer.
Other Oversight
Activities
Coordination of State
Auditor’s Office’s (SAO) Local Government Performance Audits (I-900)
The SAO is
conducting performance
audits of local government per Initiative 900 that passed in fall
2005. The initiative requires local government legislative bodies to hold
public hearings and confirm implementation of the SAO’s performance audit
recommendations. In conjunction with the Washington State Local Government
Auditors Association
and the County Council, the auditor’s office will continue to promote
communication and coordination in fulfilling local governments’
expectations. This includes advising on updating the protocols between the
SAO and King County to, for example, prevent duplication of effort.
Jail Operational
Master Plan (OMP) Implementation
Continue to oversee implementation of recommendations made in
the 2005 Operational Master Plan for Adult Detention. Many recommendations
were subject to completion of the Integrated Security Project, which is due
to finish in the late fall 2008.
Review of State
Auditor’s Report and Other County Financial Statement Audits
Annually conduct a review of the State Auditor’s annual financial audit
reports of King County for the preceding fiscal year. The 2006 financial
reports should be received and reviewed shortly, and the 2007 reports should
be available late 2008.
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