§ F1.105.

AUDIT RESULTS

a.

Before making public any portion of any draft, notes, preliminary or final report relating to the operations or activities of a City officer or agency, the Controller shall deliver a copy of the draft report to any such officer, and to the head of any agency discussed in such report and provide the officer and agency, in writing, with a reasonable deadline for their review and response. The Controller shall include in any report, or portion thereof that is made public, a copy or summary of all such officer and agency responses. In addition, the audit shall include an analysis of the anticipated costs and/or savings of any recommendations contained in the report.

b.

The Controller shall publish the results of all final performance audits and a summary of agency responses, shall deliver copies of such audits to relevant department heads, Audit Review Board, Mayor, City Attorney, Board of Supervisors, San Francisco Civil Grand Jury, and San Francisco Public Library, and shall make the audits available on the City’s website. Each department subject to recommendations by the Controller shall include with its next two annual budget requests following such audit a report on the status of the Controller’s recommendations. In particular, the report shall include:

1.

the Controller’s final audit recommendations;

2.

a plan to address the Controller’s findings and to implement the Controller’s recommendations;

3.

any costs or savings reflected in the proposed budget attributable to implementation of Controller recommendations; and

4.

a statement of the recommendations that the department does not intend to implement and the basis of the department head’s determination not to adopt the Controller’s recommendation.

c.

To avoid conflicts of interest, all employees engaged in preparation of audits shall be designated as confidential employees. If the Controller determines that any member of the regular audit staff is unable to participate in an audit due to a potential conflict of interest, or as a result of the employee’s collective bargaining representation, the Controller shall have the option of assigning other employees regardless of civil service job description, hiring outside experts, or contracting for such services with an outside individual or agency.

History

(Added November 2003)

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