A report on the work of the Committee that selects and monitors the Contract

Recommendations 10

• R1
  including individual audit approval, tracking, and completion. The Audit Committee, in conjunction with an investigating committee, works closely with the
• R2
  auditor during the process of defining the scope of an investigative topic. Scope changes to the auditor contract are negotiated only by the Audit Committee after
• R3
  discussion with the auditor and concerned chairman and, if substantial, approved by the Grand Jury. Telephone or person-to-person contacts with the auditor should be limited and discussed with
• R4
  at least the Audit Committee chairman. Meetings with the auditor shall be scheduled by the Audit Committee.
• R5
  When a topic has been approved by the Grand Jury for investigation, the Audit Committee
• R6
  will negotiate the task contract subject to final approval by the Grand Jury. During the course of an audit investigation, regular status/progress reports will be made by
• R7
  the auditor to the Audit Committee and then transmitted to the concerned committee and in summary to the Grand Jury. Direct contacts between the concerned committee members and the auditor are generally
• R8
  limited to the committee chairman or a designated spokesperson. Interactions of substance shall include a representative of the Audit Committee. As the program developed it became evident that status reports on all topics under investigation by the auditor would be required at least every other week. This was agreed to and implemented by the auditor, and written reports followed the next working day by oral presentations. Completed investigation reports were delivered by the auditor in essentially finished form; i.e., in the same processor format used by the Grand Jury and including delivery of a compatible diskette as well as printed copies. For those reports too lengthy to be included in the final report direct, the auditor prepared an executive summary. FINDINGS A total of ten investigations were undertaken with the auditor. One was terminated before completion. Several were expanded from preliminary studies. Full copies of each completed investigation are available for the public in the Grand Jury Office. The investigations and the responsible committees were: 2
• R9
  Services). Review of Los Angeles County Financial Tracking and Management Control-Limited Study
• R10
  (Government Operations). RECOMMENDATIONS The Grand Jury recommends to the Board of Supervisors: Resist any further reductions in the audit budget for the Grand Jury. The vital function of the