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The county council regards economical and efficient management and the judicious use of public funds and resources as a primary responsibility of the various public agencies and departments. The expanded scope, complexity and cost of county government necessary to respond to increased needs and demands of county residents make it essential that each county department, agency and instrumentality, and each government related and funded entity, have strong financial management and sound management practices and controls. County growth has added to the duties and responsibilities of government officials and employees. Every available tool is needed to help in the administration of programs and the expenditure of funds in accordance with the needs of county citizens as those needs are expressed through actions of the county council.
On several occasions the county council has recognized the need for assurance that the manner in which certain programs and activities are being operated is in the best interests of the county. Staff and time limitations on the part of the council have, in most cases, made impossible the investigation and evaluation by the council itself. Frequently the council has found it necessary to rely on review and evaluation by the officials responsible for the programs and activities in question or by entities directly or indirectly related to those programs and activities. It is clear to the council that this procedure is no longer a satisfactory method to assure confidence in the integrity and efficiency of county government and government related activities within the community. A sound on-going mechanism for objective review and evaluation outside the programs and activities under consideration is urgently needed. The council intends this chapter to provide the means for determining how well management, financial and program responsibilities of organizations using county funds are carried out. (1976 L.M.C., ch. 18, § 1.)
The purpose of this chapter is to provide a mechanism to review and enhance economy and efficiency in the management and operation of county government, other public agencies and government related and funded activities. This chapter is intended to facilitate maximum results for each tax dollar spent in the county, to bring about cost savings wherever possible, and to assure that the mandate and intent of federal, state and local legislation affecting the county is carried out in the best possible manner to meet community needs. (1976 L.M.C., ch. 18, § 1.)
Editor's note—Section 29A-4, establishing the Office of Legislative Oversight and providing for its director, derived from 1976 L.M.C., ch. 18, § 1, and 1985 L.M.C., ch. 3, § 1, was repealed by 1986 L.M.C., ch. 37, § 4. See now § 1A-203(b) and § 1A-204(b)(2)a.
(a) General responsibilities.
(1) The Office shall serve as a principal means through which the county council exercises its legislative oversight functions.
(2) The overall responsibility of the Office shall be to determine the effectiveness of funding and legislation approved and enacted by the council in meeting community needs. Emphasis shall be on the relationship between benefits derived from services performed and the public costs involved in providing those services.
(3) The Office shall provide the council with information, analyses and recommendations concerning the management and operations of public and private agencies and instrumentalities for which funds are appropriated or approved by the council or which directly or indirectly use funds appropriated or approved by the council.
(b) Powers and duties. In addition to any other power, duty, or responsibility provided in this Chapter, the Office has the following powers and duties:
(1) Review and evaluate financial controls and accountability, efficiency of management and utilization of resources, internal controls, and effectiveness of program results of the various departments, agencies and entities using funds appropriated or approved by the county council.
(2) Report on conditions found, identify weaknesses, and suggest ways and means for improvement of financial and operating management, including prescribed principles and standards of accountability and internal controls.
(3) Evaluate new legislative proposals and requests for appropriations in terms of availability and effectiveness of existing resources to meet the needs and to fulfil the purposes of the new proposals.
(4) Conduct special audits, surveys and investigations at the request of the county council.
(5) Conduct special program or budget analyses on selected operational units, programs, functions, and activities.
(6) Structure the review and evaluation program of the Office so as to avoid duplication of effort and to make maximum use of all available resources.
(7) Allocate resources to those areas known or considered to be of direct interest to the county council in accordance with the work program approved by the council for the office.
(8) Report to the county council and to the general public its findings and recommendations in the manner provided in section 29A-9 of this chapter.
(9) Administer contracts with the certified public accountant employed by the council to conduct the annual audit of county transactions pursuant to the county charter.
(10) Develop uniform review and evaluation procedures, guidelines and regulations for the conduct and explanation of audits, surveys and investigations under this chapter. Regulations that may be issued pursuant to this chapter shall be adopted under method (2) of section 2A-15 of this Code.
(11) Employ consultants and technical advisors as might be necessary to carry out the purposes of this chapter in accordance with funds appropriated by the county council.
(12) Review all post audit reports by certified public accountants hired by other public county and bi-county agencies and request comments from agency directors on the certified public accountant's findings.
(13) Review all executive branch internal audit and program evaluation reports and request comments from agency directors.
(14) Report to the county council on contract administration and performance, using a random sample of county contracts. (1976 L.M.C., ch. 18, § 1; 1984 L.M.C., ch. 24, § 33; 1985 L.M.C., ch. 3, § 1; 1992 L.M.C., ch. 16, § 1.)
(a) The Office shall prepare an annual work program, which shall be submitted to the county council for approval or modification.
(b) The work program recommended by the Office shall allocate available resources based on:
(1) Statutory requirements.
(2) Council requests and indication of council interest.
(3) Potential areas of improvement in management and financial controls and operations.
(4) Areas which have been identified as involving weaknesses in management and financial controls and operations.
(5) Programs with large expenditures, assets or revenues.
(6) Operational units, programs, functions, and activities identified by the Council as requiring special program or budget analyses and review. (1976 L.M.C., ch. 18, § 1; 1992 L.M.C., ch. 16, § 1.)
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