Title
Chief Administrative Officer and Auditor-Controller recommending the Board approve and adopt revisions to Policy B-12, Fiscal Review Process.
FUNDING: N/A
Body
DISCUSSION / BACKGROUND
The 2000-01 Grand Jury recommended that all written recommendations to the Board of Supervisors concerning items of large financial impact should be submitted to the Auditor-Controller for consultation prior to submission of those recommendations to the Board. On March 25, 2003, with Item 64, the Board of Supervisors approved a draft policy that outlines which types of financial decisions are to be reviewed by the Auditor-Controller prior to commitments being made by the Board of Supervisors or any other responsible officer.
In accordance with Board Policy A-1, policies are to be reviewed periodically to ensure accuracy and relevance. Policy B-12 was last reviewed on January 8, 2019, with Legistar Item 18-1950. The Auditor-Controller and Chief Administrative Officer reviewed Policy B-12’s dollar thresholds, as well as the review process by the Auditor-Controller. The revisions to the policy update the process in Legistar to require notification to the Auditor-Controller instead of requiring approval by the Auditor-Controller and notification via email to only the Auditor-Controller to align the policy with actual practice. The policy was shared with Department Heads via email for their review.
ALTERNATIVES
The Board could choose to not adopt the revisions or could suggest that further revisions be made.
PRIOR BOARD ACTION
03/25/2003 Agenda Item 64
03/01/2005 Agenda Item 54
01/09/2019 Legistar Item 18-1950
OTHER DEPARTMENT / AGENCY INVOLVEMENT
N/A
FINANCIAL IMPACT
N/A
CLERK OF THE BOARD FOLLOW UP ACTIONS
The Clerk of the Board will post the approved policy to the County's website and distribute to all Department Heads.
STRATEGIC PLAN COMPONENT
Good Governance
CONTACT
Tiffany Schmid, CAO
Joe Harn, Auditor-Controller