HomeMy WebLinkAboutMINUTES - 05172005 - C34 TO: BOARD OF SUPERVISORS ���--=s_--__L-.,oma
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FROM: Mary N. Piepho, ,
Supervisor District IIICosta
DATE: May 17 - - ~
2005 y -
oU 34County
SUBJECT: REFER A REVIEW OF FINANCIAL AUDITS TO FINANCE COMMITTEE
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATION:
REFER a review of the County's policies regarding the performance of financial audits to
the Finance Committee for report and recommendation to the Board of Supervisors.
BACKGROUND:
Various California state codes require or authorize the County Auditor-Controller to perform
audits of the accounts and records of specific County departments, offices and operations.
The objective of the County internal auditing function is to serve the public interest in the
following ways:
1. Helping to insure that public funds and other assets entrusted to County
officials are adequately protected against loss, waste, misuse and abuse.
2. Providing assurance that the records maintained to account for the way public
resources are managed by the County are complete, accurate and timely.
3. Promoting adherence to laws, regulations, policies, plans and procedures
applicable to County functions.
On June 27, 2000, the Board of Supervisors reviewed the County's audit program and
directed that each December, the County Administrator and Auditor-Controller report to the
Internal Operations Committee on the proposed schedule of internal financial and
management audits for the following year, including those studies requested by the Board
of Supervisors.
The Board of Supervisors approved the County Administrator's 20 5 audit program on
January 18, 2005, and a report from the Auditor-Controller on the inancial audit activities in
2004 and the proposed schedule of financial audits in 2005, on bruary , 2005, upon the
recommendation of the Internal Operations Committee.
,
CONTINUED ON ATTACHMENT:---/,S SIGNATURE:
--------------
RECOMMENDATION OF COUNTY ADMINISTRATOR
RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER
SIGNATURE(S):
y.r
Action of Board on Approved as Recommended ,Xe
VOTE OF SUPERVISOR I HEREBY CERTIFY THAT THIS IS A TRUE
AND CORRECT COPY OF AN ACTION TAKEN
UNANIMOUS(ABSENT�/)/�� ) AND ENTERED ON THE MINUTES OF THE
BOARD OF SUPERVISORS ON THE DATE
AYES: NOES: SHOWN.
ABSENT: ABSTAIN:
ATTESTED 4-�4,
CONTACT: Ryan Klobas(925)820-8683 JOHN SWEETEN,C OF THE BOARD OF
Cc: Lisa Driscoll,CAO SUPE VI SAN CO N DMINISTRATOR
BY ,DEPUTY