An Audit of Countywide Policies
The primary objectives of this audit were to provide a high-level overview of the county policies, identifying areas where policies may be outdated, not followed, or missing essential signatures. The audit was executed through two distinct analytical efforts:
1) A Comprehensive Review of Each Individual Policy to:
• Ascertain the most recent date the policy was posted to the County website.
• Verify whether signatures were recorded on the official policy as viewable by the public.
• Evaluate whether the policy was aligned with the current functions of the entities involved.
2) Attribute Testing of Five Judgmentally Selected County Policies:
Five policies were chosen for more detailed examination by the Audit Services Division, using judgmental selection.
For the five sampled policies, we engaged with the pertinent agency or agencies, requesting essential documentation identified within the policy, and performed walkthroughs, if applicable. Specifically, for Policy 1303, an on-site inspection was carried out at ten sampled County facilities and/or grounds.
It should be reiterated that while this analysis serves as a representative examination of prevalent issues in individual policies, comprehensive testing of each policy is beyond the scope of this audit.