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<br />. <br /> <br />. <br /> <br />the Legislative Auditor's Office. An overview of the Internal Control Procedures is <br />presented bel~w. <br /> <br />OVERVIEW OF INTERNAL CONTROL PROCEDURES <br /> <br />Upon Council approval of the initiating document, the Legislative Auditor assigns one or <br />more staff members to the project. Throughout the course of an expanded research report <br />or special study, the staff will maintain an objective, independent, and professional <br />attitude. Staff will exercise due professional care. They do not, in their contacts outside <br />the office, express agreement or disagreement with the opinions of officials or positions <br />taken by the agency, nor do they advise agency staff or comment on the quality of agency <br />work. They do not urge Council approval or rejection of pending research proposals. <br /> <br />During the expanded research report or special study, staff will not release information <br />they have developed or collected. No information about the study is given to any person <br />or agency until it has been completed and the report distributed, except with the approval <br />of the Legislative Auditor. <br /> <br />All correspondence drafted by staff, including informal written requests for information, <br />is reviewed and approved by the Legislative Auditor before being finalized. All <br />correspondence shall be signed by the Legislative Auditor or the appropriate Council <br />Member. <br /> <br />An expanded research program or special study process may be comprised of four main <br />phases as shown below. The process is different than the larger, more comprehensive <br />types of audits. <br /> <br />Phase 1: Prqiect Formulation and Plannin.g <br /> <br />Pre-authorization: An expanded research or special study request is initiated by <br />Council Member(s) and approved by resolution. The scope should be included in the <br />resolution or drafted for subsequent approval. <br /> <br />Post-authorization: If consultants are to be contracted, staff drafts research or <br />special study specifications, bid documents, contract and its execution. If Legislative <br />Auditor's Office is to conduct the research program, staff drafts work plan and its <br />execution. <br /> <br />Phase 2: Fieldwork and Report Develovment <br /> <br />Staff conducts field work as laid out in work plan. <br /> <br />A report 0utline is prepared and a preliminary draft is prepared. <br /> <br />2 <br />