§ 2-129.6. Audit schedule.

(a)

At the beginning of each fiscal year, the director shall submit an annual work plan to the audit committee for review and comment. The schedule shall include the departments, offices, boards, activities, subcontractors and agencies subject to audit, process reviews or consulting engagements for the period. This schedule may be amended during the period after review with the audit division. Additionally, the director may spontaneously initiate and conduct any other audit deemed necessary.

(b)

In the selection of audit areas, the determination of audit scope and the timing of audit work, the director should consult with federal and state auditors and external auditors so that the desirable audit coverage is provided and audit effort is properly coordinated.

(Ord. No. O-95-157, 6-13-95; Ord. No. O-02-145, 8-13-02; Ord. No. O-03-188, 11-11-03)

(Ord. No. O-95-157, 6-13-95; Ord. No. O-02-145, 8-13-02; Ord. No. O-03-188, 11-11-03)