RES 131 Draft 01 1996-1998 - Laserfiche WebLink

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. . the Legislative Auditor's Office. An overview of the Internal Control Procedures is presented below. OVERVIEW OF INTERNAL CONTROL PROCEDURES Upon Council approval of the initiating document, the Legislative Auditor assigns one or more staff members to the project. Throughout the course of an expanded research report or special study, the staff will maintain an objective, independent, and professional attitude. Staff will exercise due professional care. They do not, in their contacts outside the office, express agreement or disagreement with the opinions of officials or positions taken by the agency, nor do they advise agency staff or comment on the quality of agency work. They do not urge Council approval or rejection of pending research proposals. During the expanded research report or special study, staff will not release information they have developed or collected. No information about the study is given to any person or agency until it has been completed and the report distributed, except with the approval of the Legislative Auditor. All correspondence drafted by staff, including informal written requests for information, is reviewed and approved by the Legislative Auditor before being finalized. All correspondence shall be signed by the Legislative Auditor or the appropriate Council Member. An expanded research program or special study process may be comprised of four main phases as shown below. The process is different than the larger, more comprehensive types of audits. Phase 1: PrQject Formulation and Planning Pre-authorization: An expanded research or special study request is initiated by Council Member(s) and approved by resolution. The scope should be included in the resolution or drafted for subsequent approval. Post-authorization: If consultants are to be contracted, staff drafts research or special study specifications, bid documents, contract and its execution. If Legislative Auditor's Office is to conduct the research program, staff drafts work plan and its execution. Phase 2: Fieldwork and Revort Develovment - Staff conducts field work as laid out in work plan. A report outline is prepared and a preliminary draft is prepared.