Performance Auditing Success is All in the Design - Chapters Site
Performance Auditing Success is All in the Design - Chapters Site
Performance Auditing Success is All in the Design - Chapters Site
You also want an ePaper? Increase the reach of your titles
YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.
Prepared by:<br />
Date Prepared:<br />
Reviewed by:<br />
Index:<br />
Job Title:<br />
C. Legal and regulatory<br />
requirements, contract prov<strong>is</strong>ions<br />
and/or grant agreements (GAS 7.11<br />
d; 7.28)<br />
Has <strong>the</strong> audit team identified <strong>the</strong> laws,<br />
regulations, and prov<strong>is</strong>ions of contracts<br />
or grant agreements that directly relate<br />
to specific aspects of <strong>the</strong> program with<strong>in</strong><br />
<strong>the</strong> context of <strong>the</strong> audit objectives?<br />
Could <strong>the</strong> audit objectives or <strong>the</strong><br />
auditors’ conclusions be significantly<br />
affected if violations of <strong>the</strong>se laws,<br />
regulations, or prov<strong>is</strong>ions of contract or<br />
grant agreements occurred?<br />
D. Considerations of <strong>the</strong> nature of <strong>the</strong><br />
program and needs of potential users<br />
(GAS 7.11a; 7.13)<br />
Have <strong>the</strong> v<strong>is</strong>ibility, sensitivity, and<br />
relevant r<strong>is</strong>k associated with <strong>the</strong><br />
program been assessed?<br />
Has <strong>the</strong> audit team identified <strong>the</strong> key<br />
stakeholders and potential users of <strong>the</strong><br />
program and assessed <strong>the</strong>ir potential<br />
needs?<br />
Did <strong>the</strong> program change or evolve over<br />
time?<br />
Is <strong>the</strong> size of <strong>the</strong> program significant <strong>in</strong><br />
terms of total dollars, and number of<br />
citizens affected?<br />
Is <strong>the</strong> extent of review or o<strong>the</strong>r forms of<br />
<strong>in</strong>dependent oversight significant to <strong>the</strong><br />
Yes No N/A w/p reference or auditors notes if<br />
appropriate<br />
√<br />
√<br />
In progress; <strong>the</strong> primary drivers <strong>in</strong>clude<br />
EPA and CA Health Department<br />
requirements.<br />
Note: See “R<strong>is</strong>ks” column of <strong>Design</strong><br />
Matrix.<br />
Yes No N/A w/p reference or auditors notes if<br />
appropriate<br />
√<br />
√<br />
√<br />
√<br />
√<br />
Note: See “R<strong>is</strong>ks” column of <strong>Design</strong><br />
Matrix.<br />
Prelim<strong>in</strong>ary survey meet<strong>in</strong>gs were<br />
conducted with Departments and oversight<br />
committees.<br />
Two departments were consolidated <strong>in</strong>to<br />
one <strong>in</strong> f<strong>is</strong>cal year 2009.<br />
Note: Department’s CIP Budget for FY<br />
2012 <strong>is</strong> $250 million, about 30 percent of<br />
its total budget.<br />
Exam<strong>in</strong><strong>in</strong>g compliance with <strong>the</strong> EPA and<br />
CA Health Department compliance order<br />
are significant to <strong>the</strong> audit objective.<br />
audit objectives?<br />
Has <strong>the</strong> team identified <strong>the</strong> program’s<br />
strategic plan and objectives? √ Reviewed for FY 2012.<br />
Has <strong>the</strong> team identified external factors<br />
or conditions that could affect <strong>the</strong><br />
program?<br />
E. Results of previous audits (7.11e;<br />
7.36)<br />
Has <strong>the</strong> audit team identified results of<br />
previous audits that directly relate to <strong>the</strong><br />
current audit objectives?<br />
√<br />
Note: Changes <strong>in</strong> federal and state<br />
mandates; ability to borrow money from <strong>the</strong><br />
bond market; pressure to keep rates low.<br />
Yes No N/A w/p reference or auditors notes if<br />
appropriate<br />
√<br />
Yes, <strong>the</strong>se <strong>in</strong>clude…<br />
Page 5 of 5