Mission and Authority
The mission of the County Auditor's Office is to:
- Ensure that County government is accountable to the public;
- Ensure that County activities are transparent; and
- Improve the efficiency, effectiveness and quality of County services and activities.
We do this by:
- Conducting independent and objective performance audits,
- Reporting our findings and recommendations, and
- Conducting follow-up and reporting on how the County has addressed our recommendations.
Performance audits are an objective and systematic review and assessment of the performance and management of a program against objective criteria. Audits may address some of the following areas:
- Program effectiveness and the extent to which desired results are achieved,
- Management’s plans, methods, and procedures for meeting its goals and objectives,
- Compliance with laws, regulations, contract provisions, grant agreements, and other requirements that could affect resources and service delivery, and
- Cost effectiveness of alternative methods of delivering services and attaining goals or identifying best practices for evaluating program or management approaches.
County Charter provision for County Auditor
Section 46. COUNTY AUDITOR.
(a) There shall be an elected, non-partisan County Auditor. At the time of election, the Auditor shall hold at least one of the following designations: certified public accountant (CPA), certified internal auditor (CIA), or certified government auditing professional (CGAP).
(b) The term of office shall be four years and be concurrent with the chair of the Board. Compensation for the Auditor shall be 80 percent of the salary of a Circuit Court Judge.
(c) The Auditor shall be responsible to the people. The Auditor shall:
Continuously evaluate the effectiveness and results achieved by County programs and activities and the costs and resources used to achieve those results.
Report the results of these evaluations, including recommendations and the County Administrator’s response, to the Board.
Issue an annual report to the Board and the public describing the activities of the Auditor during the preceding year and a plan for the upcoming year.
County Policy regarding the County Auditor
The County Auditor is authorized by Charter to continuously evaluate the effectiveness and results achieved by County programs and activities and the costs and resources used to achieve those results.
All employees of Washington County shall provide access to information and records (including electronic/computerized data) within their custody regarding powers, duties, activities, organization, property, financial transactions, contracts and methods of business required to conduct an audit or otherwise perform audit related duties. In addition, they shall provide access for Audit staff to inspect property, equipment and facilities within their custody. Any questions about whether access is restricted by applicable law or regulation should be directed to County Counsel.
No employee of Washington County shall be discouraged, restrained, dissuaded, coerced, prevented or otherwise interfered with when making disclosures or engaging in discussions with the County Auditor regarding activities of the County or any person authorized to act on behalf of the County.
All contracts with outside contractors and subcontractors shall provide access to contractually related financial and performance related records. All such contracts shall provide access to inspect property, equipment and services purchased in whole, or in part, with public funds.
Subject to public records laws, auditing staff shall not publicly disclose information received during an audit that is considered confidential by any local, State or Federal law or regulation.