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<br />. <br /> <br />. <br /> <br />Preliminary draft is transmitted to the affected agency and Mayor for written <br />comments and any comments received are included in final report. <br /> <br />After final revisions are made, a final draft is submitted to the Council. <br /> <br />Phase 3: Production and Distribution <br /> <br />Final review is made by the Legislative Auditor before printing. <br /> <br />Distribution plan is prepared and transmittal letters are drafted. The report is <br />printed and distributed. <br /> <br />Phase 4: Prqject Closure <br /> <br />Working papers are organized and filed in the Legislative Auditor's general files. <br /> <br />ACCOUNTABILITY & GUIDE TO GENERAL STANDARDS <br /> <br />The Office of the Legislative Auditor's Office will adhere to the following four general <br />standards that cover (1) independence and objectivity, (2) due professional care, <br />(3) quality control and (4) staff qualifications, <br /> <br />In matters relating to audits and expanded research reviews, the Office should be free <br />from personal and external impairments to independence, should be organizationally <br />independent and should maintain an independent attitude. Persons assigned to a project <br />are responsible for maintaining independence of mind so that opinions, conclusions, <br />judgments, and recommendations are impartial and also viewed as impartial by <br />knowledgeable third parties. Factors which may compromise independence are <br />organizational, external and personal. Under the current structure, it will not be possible <br />to maintain independence. However, as much as professionally possible, staff will be <br />expected to follow internal personnel policies and procedures on standards of conduct. <br />. <br /> <br />Exercising due professional care means using judgment in establishing the scope of an <br />assignment, selecting the methodology, selecting tests and procedures and evaluating and <br />reporting results. Staff must base findings and conclusions on an objective evaluation of <br />sufficient, competent and relevant evidence. <br /> <br />The Legislative Auditor's Office should have an appropriate internal quality control <br />system in place. <br /> <br />Staff assigned to conduct research investigations should collectively possess adequate <br />professional proficiency for the tasks required. To ensure that work is performed by <br />capable and knowledgeable staff, personnel policies should be developed to recruit, train <br />and retain qualified staff. Assignments should match qualified staff members and also <br /> <br />3 <br />