ADMINISTRATIVE MEMORANDUM
COUNTY OF SAN MATEO
SUBJECT: Audit Procedure
RESPONSIBLE DEPARTMENT: Controller
DATE: February 1, 1984
The following procedure ensures that audit findings are thoroughly reviewed and that each audit recommendation is implemented or resolved.
- Following completion of an audit, the auditor will confer with the,department head and provide a draft of the audit report
- A final report will then be issued to the department
- The auditor will request the department to submit a written response to the recommendations to the Controller within ten days following the conference
- The department shall respond to all recommendations in the audit report
- The department shall number its responses in the same sequence as the Controller’s recommendations
- The response should include information about recommendations which have been carried out and implementation dates for the other recommendations
- The response should discuss any recommendations where there is no agreement with the Controller
- When the auditor’s recommendations require Board action, the department shall prepare the Board report and forward it to the Controller with the audit response
- The Controller will review the department’s response and submit comments to the County Manager
- The comments shall cover any areas not addressed satisfactorily by the department
- If the auditor makes no recommendation, or if the department has responded satisfactorily to all recommendations, the Con- troller will file the final audit report and the department’s response with the Board, the County Manager, and the secretary of the Grand Jury
- If there are areas of disagreement, the assigned County Manager’s analyst will meet with the department head and the Controller to reconcile any differences
- The Controller files the final audit report and the department’s response with the Board, the County Manager, and the department
- In exceptional cases where the audit uncovers major discrepancies, the County Manager should be advised immediately