County Auditor Overview
The County Auditor serves as an independent audit function, reporting to the Arlington County Board with additional guidance from the Audit Committee. The County Auditor conducts independent performance and operational audits of County departments, programs, and services. These audits focus on program efficiency, effectiveness, and transparency.
The County Board appoints the County Auditor under the authority of § 15.2-709.2 of the Code of Virginia, 1950, as amended. The County Board adopted a Board Charge in July 2015 establishing the position, and revised the Board Charge on June 20, 2017 to develop further the role of the County Auditor and the Audit Committee. The Board Charge serves as the Audit Charter and covers numerous topics. These topics include powers and duties; access to information; the use of Government Auditing Standards (Yellow Book Standards); and the composition, roles, and responsibilities of the Audit Committee.
Annual Audit Work Plan
The County Board approves the County Auditor’s Annual Audit Work Plan (Work Plan). The Work Plan is designed to be flexible to respond to changing needs as they arise. The Work Plan may be altered during the year, in consultation with the County Board, Audit Committee, and County management.
The FY 2018 Work Plan, approved by the County Board on June 20, 2017, is based on a risk assessment performed by the County Auditor. Information gathered in the risk assessment process included County data, such as budget documents, County Board work sessions, and information submitted to the County Auditor by advisory commissions and the public in early 2016. The County Auditor also had discussions with County Board members, management, and Audit Committee members. Finally, the County Auditor analyzed audit work plans from leading practice local government audit shops.
The FY 2018 Work Plan is provided below. It includes performance audits in the area of Fleet Management and Public Safety Overtime. The FY 2018 Work Plan also includes an Audit Horizon, which lists audits that could be performed in future years.
As the County Auditor function develops, audits will be issued publicly and posted here. In addition, the County Auditor will perform follow-up activities. The purpose of follow-up is to determine whether recommended actions have been implemented. These results of the follow-up reviews will also be publicly-issued and posted here.
- Fleet Management
- Public Safety Overtime (multiple reports)
County Auditor Policies and Procedures
The County Auditor has developed a policies and procedures manual, which serves as a reference for the County Auditor, any audit staff, and peer reviewers. The manual also helps to explain the County Auditor’s work to those outside of the program. The manual helps to set the environment for adherence to Generally Accepted Government Audit Standards, which are the professional standards used by the County Auditor. The manual is part of an overarching process of maintaining and communicating quality controls required under professional standards.
Internal Audit Services
In addition to the County Auditor, there is an Internal Audit Program, which exists within the Department of Management and Finance. The Internal Audit Program is a combination of internal audit resources and external consulting services. The Internal Audit Programs has an annual work plan and issues public audit reports.