19-632.Same; duties.
It shall be the duty of the county auditor: (a) To develop, maintain and
to update an internal audit program covering all offices and departments of
the county at least once each year. Such audit program shall include a
review of each offices' or departments' responsibility and functions. The
county auditor is hereby authorized to audit any area where county moneys
are spent either directly or indirectly including any grants, gifts or
bequests received by the county.
(b) To prepare formal reports at least once each year and submit the
same to the board of county commissioners, district judges and
such other officers as said county auditor may deem necessary. Copies of
such reports shall
be filed and maintained as a public record in the office of the county
auditor. Such reports shall include but shall not be limited to:
(1) Comments on the financial operation of the county or any department
or agency thereof;
(2) reports concerning compliance with statutory requirements;
(3) an analysis of the economy and efficiency of operations of the
county or any department or agency thereof;
(4) an audit of social values including community or area needs which
county departments or agencies fill; and
(5) recommendations regarding staffing and organization of departments
necessary to maintain or improve economy and efficiency of operation.
(c) To discuss drafts of reports with all operating officers and
supervisors who will be affected by findings and recommendations contained
therein.
(d) To secure, insofar as may be possible, an agreement on
recommendations from operating administrative officers and present the same
as joint recommendations.
(e) To submit copies, or excerpts thereof, of final reports to all
officers and department heads affected thereby.
(f) To report immediately any serious statutory or other violations to
the appropriate authority.
(g) To make recommendations to the controller concerning the design,
update and implementation of fiscal and accounting system procedures not
otherwise required by law.
(h) To review the adequacy of the design, update and implementation of
any proposed accounting system.
(i) To be available for consultation and assistance to department heads
and elected officials.
(j) To be available to make any special audits or investigations
requested by the board of county commissioners or district judges.
History: L. 1973, ch. 107, § 3; L. 1976, ch. 145, § 56; Jan. 10, 1977.
19-632.Same; duties.
It shall be the duty of the county auditor: (a) To develop, maintain and
to update an internal audit program covering all offices and departments of
the county at least once each year. Such audit program shall include a
review of each offices' or departments' responsibility and functions. The
county auditor is hereby authorized to audit any area where county moneys
are spent either directly or indirectly including any grants, gifts or
bequests received by the county.
(b) To prepare formal reports at least once each year and submit the
same to the board of county commissioners, district judges and
such other officers as said county auditor may deem necessary. Copies of
such reports shall
be filed and maintained as a public record in the office of the county
auditor. Such reports shall include but shall not be limited to:
(1) Comments on the financial operation of the county or any department
or agency thereof;
(2) reports concerning compliance with statutory requirements;
(3) an analysis of the economy and efficiency of operations of the
county or any department or agency thereof;
(4) an audit of social values including community or area needs which
county departments or agencies fill; and
(5) recommendations regarding staffing and organization of departments
necessary to maintain or improve economy and efficiency of operation.
(c) To discuss drafts of reports with all operating officers and
supervisors who will be affected by findings and recommendations contained
therein.
(d) To secure, insofar as may be possible, an agreement on
recommendations from operating administrative officers and present the same
as joint recommendations.
(e) To submit copies, or excerpts thereof, of final reports to all
officers and department heads affected thereby.
(f) To report immediately any serious statutory or other violations to
the appropriate authority.
(g) To make recommendations to the controller concerning the design,
update and implementation of fiscal and accounting system procedures not
otherwise required by law.
(h) To review the adequacy of the design, update and implementation of
any proposed accounting system.
(i) To be available for consultation and assistance to department heads
and elected officials.
(j) To be available to make any special audits or investigations
requested by the board of county commissioners or district judges.
History: L. 1973, ch. 107, § 3; L. 1976, ch. 145, § 56; Jan. 10, 1977.
19-632.Same; duties.
It shall be the duty of the county auditor: (a) To develop, maintain and
to update an internal audit program covering all offices and departments of
the county at least once each year. Such audit program shall include a
review of each offices' or departments' responsibility and functions. The
county auditor is hereby authorized to audit any area where county moneys
are spent either directly or indirectly including any grants, gifts or
bequests received by the county.
(b) To prepare formal reports at least once each year and submit the
same to the board of county commissioners, district judges and
such other officers as said county auditor may deem necessary. Copies of
such reports shall
be filed and maintained as a public record in the office of the county
auditor. Such reports shall include but shall not be limited to:
(1) Comments on the financial operation of the county or any department
or agency thereof;
(2) reports concerning compliance with statutory requirements;
(3) an analysis of the economy and efficiency of operations of the
county or any department or agency thereof;
(4) an audit of social values including community or area needs which
county departments or agencies fill; and
(5) recommendations regarding staffing and organization of departments
necessary to maintain or improve economy and efficiency of operation.
(c) To discuss drafts of reports with all operating officers and
supervisors who will be affected by findings and recommendations contained
therein.
(d) To secure, insofar as may be possible, an agreement on
recommendations from operating administrative officers and present the same
as joint recommendations.
(e) To submit copies, or excerpts thereof, of final reports to all
officers and department heads affected thereby.
(f) To report immediately any serious statutory or other violations to
the appropriate authority.
(g) To make recommendations to the controller concerning the design,
update and implementation of fiscal and accounting system procedures not
otherwise required by law.
(h) To review the adequacy of the design, update and implementation of
any proposed accounting system.
(i) To be available for consultation and assistance to department heads
and elected officials.
(j) To be available to make any special audits or investigations
requested by the board of county commissioners or district judges.
History: L. 1973, ch. 107, § 3; L. 1976, ch. 145, § 56; Jan. 10, 1977.