2.14.030 Authority and responsibility of auditor.

(1)    The auditor is authorized to examine any office, department, political subdivision or organization which receives appropriations from the county council.

(2)    The auditor shall have access to all of the records properties, and personnel relevant to the subject under review.

(3)    The auditor is charged with responsibilities as follows:

(a)    To appraise the adequacy and completeness of internal controls.

(b)    To confirm compliance with the will of the county council, state laws and the State Constitution.

(c)    To discuss findings and recommendations, during the examination with the management of the agency under review.

(d)    To conduct an “exit interview” with the management during which a preliminary draft of the audit report is presented and discussed. Pursuant to RCW 42.17.310(1)(i), a preliminary draft shall be exempt from public disclosure.

(e)    To submit an official audit report on each examination to the county council and to the management of the agency under review. Each audit report will include, but will not be limited to, the following:

(i)    Statement of scope and methods;

(ii)    Identification of conditions which need improvement, as noted during the examination;

(iii)    Presentation of problem solutions and recommendations designed to enhance program effectiveness and efficiency.

(4)    The internal auditor will provide assistance as necessary, towards implementation of the recommendations. However, the internal auditor will not develop and install procedures or engage in any activity which would reasonably be construed to impair his/her objectivity or independence of attitude during subsequent examination. (Res. No. 1979-04-72; amended by Sec. 1 of Ord. 1982-04-08; Sec. 2 of Ord. 1999-07-11; amended by Sec. 1 of Ord. 2018-12-25)