Management Audit Services

Economy and efficiency performance audits. These audits will determine: (i) whether the entity is acquiring, protecting, and using its resources, such as personnel, property, and space, in an economical and efficient manner; (ii) the cause of inefficiencies or non-economical practices and/or procedures, and (iii) whether the entity has complied with laws and regulations on matters of economy and efficiency. Program performance audits. These audits will determine: (i) the extent to which desired results or benefits established by the legislature or other authorizing body are being achieved; (ii) the efficiency and effectiveness of organizations, programs, activities, or functions; and (iii) whether the entity has complied with significant laws and regulations applicable to the program. Management and technical audits. These audits will determine if: (i) explicit plans are developed to achieve clearly defined results; (ii) an appropriate structure of management authority and responsibility exists; (iii) management has clearly communicated its expectations to those responsible for operations; (iv) operations are regularly monitored and evaluated; (v) management controls and procedures are appropriately documented; and (vi) technical methods are being used appropriately for the operations performed. Ancillary audit services. These services may include, but are not limited to (i) independent staff analysis for committees of the Board, including independent budget analysis or certification of revenue and expenditure forecasts made by the County Executive or other elected officials; (ii) risk assessments as approved by the Board or Committee, for specific functions, projections, programs, or the County as a whole; (iii) monitoring and follow-up reporting on outstanding audit recommendations; and (iv) any other assignments deemed appropriate by the Board. Budget analysis. This service is a review of the annual recommended budgets proposed by the County Executive. This review will be conducted and reported to the Board prior to each year's budget hearing. Whistleblower support. This service includes an analysis and investigation for all complaints that are forwarded to the Management Audit Division by the Office of the County Counsel Whistleblower Program. A final report must be made and filed for all complaints, and a summary report must be filed every 6 months with the Office of the County Counsel. The content and format will be determined by the Board. Special Studies or Projects Assigned by the Board. Certain services required by the Board may occasionally arise, requiring intensive activity by Contractor over a relatively short period of time. These other services may involve a brief review, development of information, or a detailed study that may require additional staffing not anticipated in the contract. Depending upon the scope of these additional projects and the Board's priorities, the Board's annual audit plan (discussed in Audit Process above) may be revised or the parties may by mutual agreement amend the Agreement to revise the maximum annual contract amount.