OVERVIEW OF AUDIT PROCESS

When conducting audits, the Audit Bureaus generally follow the following protocol:

Entrance Conference After written notification that we will be conducting an audit, the auditors meet with agency representatives to present the general scope and objectives of the audit and the information that will be needed to complete the audit.

Fieldwork During this phase the auditors collect relevant information, interview personnel directly performing the function(s) being audited, as well as other knowledgeable or affected personnel. In cases where the auditors identify problems, they document the causes of the problem(s) and develop recommendations, which, if adopted by the agency, will improve services, efficiencies or compliance with laws and regulations.

Exit Conference The findings and supporting facts are discussed in detail with agency representatives at the conclusion of the fieldwork. Prior to this meeting, agency personnel are provided with a preliminary draft of the audit report. Any information that the agency has that might clarify the auditors understanding or correct a factual error are considered by the auditors. Any changes to the audits findings would be made in the draft report.

Draft Report A formal report detailing the results of the audit is formally presented to the agency along with a request that the agency respond to the reports findings and recommendations in writing. Normally, agencies are given 10 business days to respond, although extensions are granted if circumstances warrant granting the agency additional time to respond.

Final Report Upon receipt of the agency’s response, the auditors prepare a final audit report. Pursuant to the City Charter, the final audit report must include any agency response in its entirety before the report can be made public. The report is distributed to a number of responsible or interested elected and appointed public officials.