1. Auditor General
September 15, 2005
Presentation
Role of the Auditor

2. Audits
Purpose
Types
Timing
Expectations

3. Purpose
Provide independently assessed information to users, particularly the Legislature

4. Types and Timing (How You Might Be Impacted By the Audits)
Operational
Procurement/Administration
Federal (SWFA)
Federal Requirements (A-87; A-133)
Financial Statements (CAFR)

5. Types and Timing (How You Might Be Impacted By the Audits)
Multi-Agency
Information Technology
Quality Assessment Reviews (Inspector General)

6. Information Auditor General Annual Report
November 1, 2003 – October 31, 2004
Pages 80-81
Procuring and Contracting for
Commodities and Contractual Services
Table A: Summary of Audit Reports Related to Procurement and Contracts
Table B: Share-In-Savings (SIS) Contract Guidelines

7. Expectations
Agency has made appropriate decisions and has public records to support decisions
Who/How/When/What
WHY?WHY?WHY?

8. Interaction Interviews Inquiries Surveys
Same Question Asked to Various Staff
Observations (Walk-Throughs)
Records Requests
Memos of Understanding

9. OOPS-Urban Myths About Audits
Gotcha vs. no surprises
F_ _ _ D
Auditors audit to the criteria; auditors do not create the criteria
Multiple audits – tag-teaming

10. To Avoid the OOPS
Other side of the fence (the auditee) – respect for current ongoing responsibilities
Communication/Communication

11. Contact Information
Dorothy R. Gilbert, Audit Manager
State Government Audits
Cindy Fernald, Deputy Auditor General
Mike Gomez, Deputy Auditor General
Educational Entities & Local Government
Jim Valenzuela, Deputy Auditor General
Information Technology/Professional Practices