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Extracted from Consolidated Report

This investigation was originally published as part of a larger consolidated report containing multiple investigations. View the consolidated PDF for the complete document.

Los Angeles County Grand Jury • 1982-1983

Management Audits

9 pages
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Findings 4 findings

F17
THE GRAND JURY RECOMMENDS THAT AUDIT REPORTS CONDUCTED BY THE AUDITOR-CONTROLLER GO THROUGH THE SAME BOARD PROCESS AS DO THE AUDITS FROM MSD. THEY SHOULD BE PRESENTED TO THE ENTIRE BOARD OF SUPERVISORS AT A PUBLIC SESSION AS AGENDA ITEMS AND THE AUDITED DEPARTMENT SHOULD REPORT BACK TO THE BOARD WITHIN 60 DAYS AS TO THE ACTION IT PLANS TO TAKE RELATIVE TO THE RECOM- WENDATIONS. IMPLEMENTATION OF RECOMMENDATIONS The ability of an audited department to out-of-hand reject the recommendations of an audit with no explanation is a weakness in the process. This is not to suggest that audits should be accepted without question. Presently, the Auditor-Controller delivers a report but has no authority to enforce its recommendations or findings - whereas the MSD Per Pro- tries to overcome this problem by "negotiating" with the department ahead of time over its findings and recommendations. The "negotiating" process may influence the high implementation rate of recommendations.
F18
THE GRAND JURY RECOMMENDS THAT THE BOARD OF SUPERVISORS FORMALLY ESTABLISH AN AUDIT COMMITTEE WHOSE RESPONSIBILITY SHALL BE TO REVIEW ALL AUDITS AND RELATED REPORTS ISSUED BY THE MANAGEMENT SERVICES DIVISION, THE AUDITOR-CONTROLLER, AND THE GRAND JURY; MONITOR THE RESPONSES AND IMPLEMENTATION ACTIONS OF THE AUDITED DEPARTMENTS; MEDIATE DIFFERENCES OF OPINIONS BETWEEN THE AUDIT AGENCY AND THE AUDITEE. (Alternative compositions of an Audit Committee are presented in the full audit report.)
F19
THE GRAND JURY RECOMMENDS THAT THE COUNTY ALTER ITS BUDGETING POLICY AND ALLOCATE TO THE MANAGEMENT SERVICES DIVISION AND THE AUDITOR-CONTROLLER EACH YEAR THE FUNDS NECESSARY TO CONDUCT ALL APPROVED MANAGEMENT (AND OTHER) AUDITS. PROVISIONS SHOULD BE MADE FOR THE REIMBURSEMENT OF AUDIT COSTS FROM OTHER FUNDING SOURCES, E.G., FEDERAL OR STATE, WHERE APPROPRIATE.
F20
THE GRAND JURY RECOMMENDS THAT THE MANAGEMENT SERVICES DIVISION OF THE CHIEF ADMINISTRATIVE OFFICE TAKE RESPONSIBILITY TO MAINTAIN A LIBRARY OF AUDIT REPORTS AND DISSEMINATE AUDIT INFORMATION AMONG THE VARIOUS DEPARTMENTS. Sandra Klasky, Chair Maycie Herrington Jean Hitchcock Edwin Kwoh Patricia Lofland Lidia Roth Eduardo Valdiviez . 24

Recommendations 9