Regarding the annual audit plan, the CAO shall:
(A) Prepare an annual agency-wide business risk assessment that will be used for the annual audit plan. The annual risk assessment will be reviewed and approved by the Committee;
(B) Distribute to the CEO the proposed and final annual audit plan;
(C) Solicit recommendations from senior staff and the Committee regarding the plan;
(D) Communicate any changes to the annual audit plan;
(E) Ensure that the plan includes a reservation of hours for special projects and emergency assignments; and
(F) Ensure that the plan provides for periodic and timely reviews of the Executive Director’s office, Human Resources Department, Board expenses and Procurement Department for material adherence to Board ordinances. The CAO may rely on written interpretations of ordinances by the General Counsel’s office in determining material adherence.
(Ord. MET 22-05, passed 6-15-2022)